Form AV-66
Web. 08-16
Application for Tax Year ______________ County___________________
Antique Automobile Value Exclusion Application
NCGS 105-330.9, shown below, designates “antique automobiles” a special class of property
which may only be assessed at the lower of its true value or five hundred dollars ($500.00). In
order to determine qualification, the Assessor’s office must have on file a copy of the owner’s
affirmation that all five conditions of the statute are met. This form, or any appeal of initial
value, must be filed within 30 days of the date the taxes are due.
Please write in a "Yes" or "No" response to the left of each of the five conditions shown below
for the vehicle described on this form and sign the affirmation at the bottom. The assessor
reserves the right to deny the qualification of any automobile believed not to qualify.
§ 105-330.9. Antique automobiles.
(a) Definition. - For the purpose of this section, the term “antique automobile” means a
motor vehicle that meets all of the following conditions:
(1) It is registered with the Division of Motor Vehicles and has an historic vehicle special
license plate under G.S. 20-79.4.
(2) It is maintained primarily for use in exhibitions, club activities, parades, and other
public interest functions.
(3) It is used only occasionally for other purposes.
(4) It is owned by an individual.
(5) It is used by the owner for a purpose other than the production of income and is not
used in connection with a business.
(b) Classification. - Antique automobiles are designated a special class of property under
Article V, Sec. 2(2) of the North Carolina Constitution and must be assessed for taxation
in accordance with this section. An antique automobile must be assessed at the lower
of its true value or five hundred dollars ($500.00).
AFFIRMATION
Under penalties prescribed by law, which include a one hundred dollars penalty, I hereby affirm that to
the best of my knowledge and belief, the statements and information on this application are true and
correct. A person who willfully attempts, or who willfully aids or abets another person to attempt, in any
manner to evade or defeat the taxes subject to this Article is guilty of a Class 2 misdemeanor.
Vehicle Information: Titled Owner’s Name: ______________________________________________
Year: ________ Make: __________________ Model: ____________________ Tag#:____________
VIN: ____________________________ Current Odometer Reading: __________________
Name: ______________________________________________________________ Date: ________________
Mailing Address: ___________________________________________________________________________
Phone: _________________________________________ Email Address: _____________________________
For Office Use Only: Timely: ___________ Approved by: ______________________Date:_____________
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