a. the property has been or will be constructed;
b. the property complies with EMC requirements;
c. the property will operate under an EMC permit; and
d. the primary purpose of the property is pollution abatement.

1. American Legion, Veterans of Foreign Wars, Disabled American Veterans 2. Similar veterans organizations

a. chartered by Congress, or b. organized and operated on a statewide or nationwide basis

3. any post or local organization of a qualifying veterans organization

1. a local unit of a church or religious body, or 2. a regional unit of a church or religious body, or 3. a Masonic organization covered by G.S. 105-275(18), or 4. a nonprofit corporation whose board of directors meets the following criteria:

a. a majority of the members elected for terms beginning before December 31, 1987, were chosen or confirmed by one of the entities listed in paragraph 1-3, above, or an entity that is organized for a religious purpose as defined in G.S. 105-278.3(d)(1), and b. all of the members elected for terms beginning after December 31, 1987, were chosen or confirmed by one of the entities listed in paragraph 1-3, above, or an entity that is organized for a religious purpose as defined in G.S. 105-278.3(d)(1)

1. Agricultural land: farm units consisting of one or more tracts, one of which has at least 10 acres of land in actual production, including woodland and wasteland that is part of the unit and land under improvements, but not including buildings. 2. Horticultural land: horticultural units consisting of one or more tracts, one of which has at least 5 acres of land in actual production, including woodland and wasteland that is part of the unit and land under improvements, but not including buildings. 3. Forest land: forest land consisting of one or more tracts, one of which consists of at least 20 acres in actual production, including wasteland that is part of the unit, excluding land that is part of a farm [or horticultural] unit.

A. Individuals who meet one of the following criteria:

1. The owner residesresides on the property 2. The owner has owned the property for the previous four years as of January 1 of the first year for which eligibility is claimed. 3. The owner acquired the property from a relative (as defined), and the property has been owned by the current owner and a relative for the previous four years as of January 1 of the first year for which eligibility is claimed. 4. The owner already owns other land eligible for use-value when the property for which eligibility is sought is acquired

B. A business entity that meets all of the following criteria:

1. The principal business of the entity is agriculture, horticulture, or forestry. 2. All of the members of the business entity are

(a) individual persons actively engaged in the business of the entity, or (b) a relative of an individual person who is actively engaged in the business of the entity.

3. The property for which eligibility is sought has been owned for the four previous years by the corporation itself or by one or more of its principal shareholders, or was subject to or eligible for use-value appraisal in the hands of the former owner at the time it was acquired by the entity.

C. A trust that meets one of the following criteria:

1. The trust was created by a natural person who transferred land to the trust. 2. Each of the beneficiaries of the trust entitled to receive current distributions of principal or income meets one of the following conditions:

(a) The beneficiary is the creator of the trust or the creator's relative; or (b) The beneficiary is a second trust whose beneficiaries are all either the creator of the first trust or the creator's relative.

D. A testamentary trust that meets all of the following criteria:

1. The trust was created by a natural person who transferred land qualified for use-value to the trust. 2. The creator of the trust had no relatives (as defined in the use-value statute) at the time of death. 3. The trust income (less administrative expenses) is used exclusively for educational, scientific, literary, cultural, charitable, or religious purposes.

1. agricultural units meeting all of the following criteria:

a. actively engaged in commercial production of growing crops, plants or animals b. gross income from sale of agricultural products produced thereon (including government payments for soil conservation or land retirement) averaging $1,000 per year over the three prior years c. managed under a program of production designed to obtain the greatest net return from the land consistent with conservation and long-term development ("sound management program")

2. horticultural units meeting all of the following criteria:

a. actively engaged in commercial production of fruits, vegetables, nursery or floral stock b. gross income from sale of horticultural products produced thereon (including government payments for soil conservation or land retirement) averaging $1,000 per year over the three prior years c. managed under a program of production designed to obtain the greatest net return from the land consistent with conservation and long-term development ("sound management program")

3. forest land meeting all of the following criteria: a. actively engaged in the commercial growing of trees b. managed under a program of production designed to obtain the greatest net return from the land consistent with conservation and long-term development ("sound management program")

A. "Relative" is defined to include the following persons:

1. A spouse or a spouse's lineal ancestor or descendant; 2. A lineal ancestor or descendant; 3. A brother or sister or the lineal descendant of a broth or sister (including stepbrothers and stepsisters). 4. An aunt or an uncle (but not lineal descendants of aunts or uncles). 5. A spouse of any of the above (but not lineal descendants of spouses other than the owner's own spouse).

B. "Business entity" is defined to include corporations, general partnerships, limited partnerships, and limited liability companies. C. Enrollment in federal Conservation Reserve Program does not disqualify otherwise eligible land solely on grounds that land is not in actual production; and income from CRP may be used in meeting income requirements; CRP land is to be treated as agricultural land if planted in vegetation other than trees, or as forest land if planted in trees; and disqualification of CRP land due to failure to meet income requirement does not trigger deferred tax provisions. D. Special rules apply to gross income requirement applicable to horticultural land used to produce Christmas trees.

a. all property owned by the association is held for the use, benefit, and enjoyment of all its members equally; b. each member has an irrevocable right to use and enjoy, on an equal basis, all of the associations; c. each such right is appurtenant to taxable real property owned by a member of the association.

1. State of North Carolina 2. a county of this state 3. a municipality of this state

1. effect on value by division and development into burial plots; 2. whether property is irrevocably dedicated for human burial purposes by recorded plat; and 3. whether owner is prohibited or restricted by law or otherwise from selling, mortgaging, leasing, or encumbering the property.

1. wholly and exclusively used by the owner for religious purposes, i.e.

a. any purpose pertaining to practicing, teaching, and setting forth a religion b. worship c. activities that demonstrate and further the benefits and objectives of a given church or religious body d. as to qualified owners in category (2), above, maintenance of general or promotional office or headquarters e. residences for clergy, rabbis, priests or nuns assigned to or serving a qualified owner, but specifically not including maintenance of residences for other employees f. residences for clergy on furlough or unassigned

2. use of portion of otherwise qualifying property as residence for individual who

a. provides guardian, janitorial, or custodial services for the property, or b. oversees and supervises qualifying activities upon and in connection with the property

3. parking, when the total revenue from such use does not exceed the portion of maintenance expenses reasonably estimated to be attributable to such use 4. gratuitously occupied by or made available to an occupant or possessor other than the owner who uses the property wholly and exclusively for religious, charitable, or nonprofit educational, literary, scientific, or charitable purposes. 5. incidental use for other purposes does not defeat exemption; exemption prorated upon partial use for non-exempt purpose 6. G.S. 14-309.7(d) provides that conduct of bingo or raffles on property belonging to an organization eligible for a bingo license does not affect eligibility of the property for exemption or classification under the Machinery Act.

1. Buildings, the land they actually occupy, and additional adjacent land reasonably necessary to the convenient use of any such building. 2. Land (exclusive of improvements), improvements other than buildings, land actually occupied by improvements, and additional adjacent land reasonably necessary to the convenient use of any such improvements. 3. As to both buildings and land, of a kind commonly employed in the performance of activities naturally and properly incident to the operation of an educational institution such as the owner. 4. Personal property

1. As to buildings, above, nonprofit educational institutions 2. As to land, nonprofit educational institutions owning qualified buildings 3. As to personal property, a church or religious body or a nonprofit educational institution owning qualified buildings and land.

1. as to land and buildings,

a. wholly and exclusively used by the owner for educational purposes, or b. occupied gratuitously by another nonprofit educational institution and wholly and exclusively used by the occupant for nonprofit educational purposes

2. as to personal property,

a. wholly and exclusively used by the owner for educational purposes, or b. held gratuitously by a church, religious body, or nonprofit educational institution and exclusively used for nonprofit educational purposes by the possessor

3. incidental use for other purposes does not defeat exemption; exemption prorated upon partial use for non-exempt purpose 4. operation of golf course, tennis court, sports area, or similar facilities is deemed an educational purpose regardless of the extent to which such facilities may be used by the general public. 5. G.S. 14-309.7(d) provides that conduct of bingo or raffles on property belonging to an organization eligible for a bingo license does not affect eligibility of the property for exemption or classification under the Machinery Act.

1. YMCA or similar organization 2. home for the aged, sick, or infirm 3. orphanage or similar home 4. SPCA 5. reformatory or correctional institution 6. monastery, convent, or nunnery 7. nonprofit, life-saving, first aid or rescue squad organization 8. nonprofit corporation providing housing for individuals or families with low or moderate income

1. charitable association or institution 2. historical association or institution 3. veterans' organization or association 4. scientific association or institution 5. literary association or institution 6. benevolent association or institution 7. nonprofit community or neighborhood organization