Exemptions and Exclusions

North Carolina General Statutes allow special taxation for registered vehicles 30 years and older provided they meet certain qualifications under the law.

Vehicles must meet all the following criteria to qualify for this exclusion:

1. Registered with the NC Division of Motor Vehicles with a historic vehicle special license plate under G.S. 20-79.4
2. Maintained primarily for use in exhibitions, club activities, parades, and other public interest functions
3. Used only occasionally for other purposes
4. Owned by an individual
5. Used by the owner for a purpose other than the production of income and is not used in connection with a business.

Complete the Antique Application, linked at the top of the page, within 30 days of the due date printed on the notice to IPP@cabarruscounty.us or mail to address identified at top of page.         

The North Carolina General Statutes allow special taxation for airplanes provided they meet certain qualifications under the law. This exclusion must be applied for annually by completing the form linked at the top of the page and returning to IPP@cabarruscounty.us.

Airplanes must meet all the following criteria to qualify for this exclusion:

1. Registered with FAA and is model year of 1954 or older
2. Maintained primarily for use in exhibitions, club activities, air shows, and other public interest functions
3. Used only occasionally for other purposes
4. Not used by owner for production of income

Military service members, who are currently on active duty in North Carolina with a home of record in another state, may not be subject to personal property and registered motor vehicle taxes in North Carolina. Use the forms linked at the top of the page, if you qualify as outlined below, and return to IPP@cabarruscounty.us.

Personal Property

For an exemption of taxes on personal property such as mobile homes, boats, and unlicensed vehicles, return the tax bill to the county tax office along with a copy of the Leave & Earnings Statement (LES) that was issued closest to the January 1 prior to the date of the tax bill.

Registered Motor Vehicle

A copy of your Leave & Earnings Statement (LES) must be submitted to the Tax Assessor’s Office each year and for each vehicle to qualify for exemption. The statement should be for the month and year in which you are renewing your registration for the vehicle and must include your Estimated Time of Separation (ETS) date and a home of record other than North Carolina.

Military spouses may also qualify for exemption if their home of record is the same as the service member’s. In addition to providing a copy of the LES as described above, spouses must provide a copy of their military I.D. card and a copy of their out of state driver’s license, voter registration card or most current state tax return. 

If the vehicle is owned by a leasing company and leased to military personnel, the exemption cannot be applied, and the taxes must be paid.

A motor vehicle owned by a disabled veteran may be exempt from taxation if the following criteria are met:

• The vehicle is altered with special equipment to accommodate a service-connected disability.
• The alteration was completed at the expense of the U.S. Government through a grant under Title 38.

Use the form linked at the top of the page and return to IPP@cabarruscounty.us.

Exemptions may be available for organizations such as but not limited to charitable and religious organizations.

Complete the RMV Exemption Form, linked at the top of the page, and return to IPP@cabarruscounty.us.

• Charitable,
• Educational,
• Religious, and
• Scientific institutions or purposes
• Also available for some pollution abatement investments
• Reference the Property Tax Exemption or Exclusion Form for a more complete list.