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| § 105-274 |
Property subject to taxation |
| § 105-275 |
Property classified and excluded from the tax base |
| § 105-276 |
Taxation of intangible personal property |
| § 105-277 |
Property classified for taxation at reduced rates; certain deductions |
| § 105-277.01 |
Certain farm products classified for taxation at reduced valuation |
| § 105-277.02 |
Certain real property held for sale classified for taxation at reduced valuation |
| § 105-277.1 |
Elderly or disabled property tax homestead exclusion |
| § 105-277.1B |
Property tax homestead circuit breaker |
| § 105-277.1C |
Disabled veteran property tax homestead exclusion |
| § 105-277.1D |
(See note for repeal.) Inventory property tax deferral |
| § 105-277.1F |
Uniform provisions for payment of deferred taxes |
| § 105-277.2 |
Agricultural, horticultural, and forestland – Definitions |
| § 105-277.3 |
Agricultural, horticultural, and forestland – Classifications |
| § 105-277.4 |
Agricultural, horticultural and forestland – Application; appraisal at use value; notice and appeal; deferred taxes |
| § 105-277.5 |
Agricultural, horticultural and forestland – Notice of change in use |
| § 105-277.6 |
Agricultural, horticultural and forestland – Appraisal; computation of deferred tax |
| § 105-277.7 |
Use-Value Advisory Board |
| § 105-277.8 |
Taxation of property of nonprofit homeowners’ association |
| § 105-277.9 |
Taxation of property inside certain roadway corridors |
| § 105-277.9A |
(See note for repeal) Taxation of improved property inside certain roadway corridors |
| § 105-277.10 |
Taxation of precious metals used or held for use directly in manufacturing or processing by a manufacturer |
| § 105-277.11 |
Taxation of property subject to a development financing district agreement |
| § 105-277.12 |
Antique airplanes |
| § 105-277.13 |
Taxation of improvements on brownfields |
| § 105-277.14 |
Taxation of working waterfront property |
| § 105-277.15 |
(Effective for taxes imposed for taxable years beginning before July 1, 2022) Taxation of wildlife conservation land |
| § 105-277.15A |
Taxation of site infrastructure land |
| § 105-277.16 |
Taxation of low-income housing property |
| § 105-277.17 |
Taxation of community land trust property |
| § 105-278 |
Historic properties |
| § 105-278.1 |
Exemption of real and personal property owned by units of government |
| § 105-278.2 |
(Effective for taxes imposed for taxable years beginning before July 1, 2022) Burial property |
| § 105-278.3 |
Real and personal property used for religious purposes |
| § 105-278.4 |
Real and personal property used for educational purposes |
| § 105-278.5 |
Real and personal property of religious educational assemblies used for religious and educational purposes |
| § 105-278.6 |
Real and personal property used for charitable purposes |
| § 105-278.6A |
Qualified retirement facility |
| § 105-278.7 |
Real and personal property used for educational, scientific, literary, or charitable purposes |
| § 105-278.8 |
Real and personal property used for charitable hospital purposes |
| § 105-282.1 |
Applications for property tax exemption or exclusion; annual review of property exempted or excluded from property tax |
