Fillable Form AV-65: (Union County Government)

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Form AV-65: (Union County Government)

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BROWSE UNION COUNTY GOVERNMENT (NC) FORMS

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Form AV-65
(11-16) Do not submit this form to the NCDOR. Please submit this form to the tax assessor’s office in the county where the property is located.
APPLICATION for TAX YEAR ______________
Builder Property Tax Exemption COUNTY: ____________________
(This Exclusion requires an annual application for each property seeking exemption.)
Owner(s) Name: _________________________________________ Trade Name of Business: ____________________________________
Mailing Address: PO Box: __________________________________ Mailing Address: PO Box: ___________________________________
Street: _________________________________________________ Street: __________________________________________________
City: _____________________ State: ______ Zip: ____________ City: _______________________ State: ______ Zip: ____________
Phone Number (H): _______________________________________ Business Phone: ___________________________________________
(C): _______________________________________ Website: _________________________________________________
Contact Name (if different from above): ______________________________________ Phone: ___________________ Ext: ___________
Email: _________________________________________________________________
Builder Information:
Is the applicant a general contractor? If yes, provide General Contractor License #:_______________________. If no, please provide answers to the
following questions or attach additional documentation if needed. For Purposes of Qualifying as a “Builder” under G.S. 105-273(3a) please complete
the following that apply:
a. Is this business registered with the NC Secretary of State Office? YES NO
b. What is the address of your principal place of business? ___________________________________________________________________________
c. How long have you been in the business of buying real property, making improvements, and reselling it? ___________________________________
d. How many properties do you currently own that are being improved and/or being held for sale? __________________________________________
List the Property Identification Numbers and addresses/locations for the properties included in this application (attach list if needed):
Property ID # Address/Location/Subdivision Improved (Y/N)
_______________________ , ___________________________________________________________________ , __________________
_______________________ , ___________________________________________________________________ , __________________
_______________________ , ___________________________________________________________________ , __________________
Property Information (attach list if needed):
Please identify the land type this application applies: Residential Commercial
If residential, is this application for a new (check all that apply): Subdivision Single family residence, Duplex?
If Commercial: Have improvements been made to the site? YES NO Are there any new improvements under construction? YES NO
Were the improvements made to the land or structures made after January 1, 2016? YES NO
Date site improvements began __________________________________ Date of final site improvements ___________________________________
Please check all elements of construction that are in place as of January 1, of the year of application:
Grading/site preparation Curb and gutter Streets Utilities Single Family/Duplex Other: ____________________________
Please provide the estimated percentage complete as of January 1 of the year in which exemption is requested. ____________%
Is this property held for sale? YES NO If yes, please provide the MLS# ___________________________________________________________
Is the property rented? YES NO and/or Occupied? (Not Receiving Rent) YES NO
If you answered YES to either of these, then please provide the name of the Occupant: ____________________________________________________
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Form AV-65
(11-16)
G.S. 105-273. Definitions.
(3a) “Builder" means a taxpayer engaged in the business of buying real property, making improvements to it, and then reselling it."
G.S. 105-277.02. Certain real property held for sale classified for taxation at reduced valuation.
(a) Residential Real Property. – Residential real property held for sale by a builder is designated a special class of property under authority of
Article V, Sec. 2(2) of the North Carolina Constitution. For purposes of this subsection, "residential real property" is real property that is intended to be
sold and used as an individual's residence immediately or after construction of a residence, and the term excludes property that is either occupied by a
tenant or used for commercial purposes such as residences shown to prospective buyers as models. Any increase in value of this classified property
attributable to subdivision of, improvements other than buildings, or the construction of either a new single-family residence or a duplex on the
property by the builder is excluded from taxation under this Subchapter as long as the builder continues to hold the property for sale. In no event shall
this exclusion extend for more than three years from the time the improved property was first subject to being listed for taxation by the builder.
(b) Commercial Property. – Commercial real property held for sale by a builder is designated a special class of property under authority of
Article V, Sec. 2(2) of the North Carolina Constitution. For purposes of this subsection, "commercial real property" is real property that is intended to be
sold and used for commercial purposes immediately or after improvement. Any increase in value of this classified property attributable to subdivision of
or other improvements made to the property, by the builder, is excluded from taxation under this Subchapter as long as the builder continues to hold
the property for sale. The exclusion authorized by this subsection ends at the earlier of the following:
(1) Five years from the time the improved property was first subject to being listed for taxation by the builder.
(2) Issuance of a building permit.
(3) Sale of the property.
(c) The builder must apply for any exclusion under this section annually as provided in G.S. 105-282.1.
(d) In appraising property classified under this section, the assessor shall specify what portion of the value is an increase attributable to
subdivision or other improvement by the builder.
This legislation effective for taxes imposed for taxable years beginning on or after July 1, 2016, and applies to subdivision of or other improvements
made on or after July 1, 2015.
§ 105-285. Date as of which property is to be listed and appraised
(d) Real Property. - The value of real property shall be determined as of January 1 of the years prescribed by G.S. 105-286 and G.S. 105-287.
The ownership of real property shall be determined annually as of January 1, except in the following situation: When any real property is acquired after
January 1, but prior to July 1, and the property was not subject to taxation on January 1 on account of its exempt status, it shall be listed for taxation by
the transferee as of the date of acquisition and shall be appraised in accordance with its true value as of January 1 preceding the date of acquisition; and
the property shall be taxed for the fiscal year of the taxing unit beginning on July 1 of the year in which it is acquired. The person in whose name such
property is listed shall have the right to appeal the listing, appraisal, and assessment of the property in the same manner as that provided for listings
made as of January 1.
AFFIRMATION: I, the undersigned, declare under penalties of law that this application and any attachments are true and correct to
the best of my knowledge and belief. I have read the applicable exemption and listings statutes above. I fully understand that a
transfer or failure to meet the statutory qualifications will result in the loss of the exclusion.
Signature(s) of Owner(s): _____________________________________ Title: __________________________ Date: ________________
(All tenants of a tenancy _____________________________________ Title: __________________________ Date: ________________
in common must sign.) _______________________________________ Title: __________________________ Date: ________________
The Tax Assessor may contact you for additional information after reviewing this application.
OFFICE USE ONLY: [ ] APPROVED [ ] DENIED BY: _____________________________ REASON FOR DENIAL: ______________________________________________
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Form AV-65: (Union County Government)

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Completed 14 August 2020

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