Exempt Property

Overview

Property Tax Exemptions in Sampson County: What You Need to Know

This guide explains property tax exemptions available in Sampson County, North Carolina. An exemption allows you to avoid paying taxes on certain types of property.

Who Qualifies for Exemptions?

Most properties are subject to property taxes, but some qualify for exemptions. Here are the exceptions:

  • U.S. Government, State, and Local Government Property: These are automatically exempt.
  • Religious Property: Property used for religious purposes by churches and other religious organizations can be exempt.
  • Educational Property: Schools and other educational institutions may qualify for exemptions.
  • Charitable Property: Property used for charitable purposes by non-profit organizations may be exempt.
  • Military: Active duty military personnel with a home of record outside North Carolina may not have to pay taxes on personal property (like boats or mobile homes) or registered vehicles.
  • Disabled Veterans: Disabled veterans may qualify for exemptions on their primary residence and specially-equipped vehicles.

How to Apply for an Exemption:

For most exemptions (except government property), you need to file an application with the Sampson County Tax Department each year between January 1st and January 31st. Call (910) 592-8146 to request an application form.

Military Exemptions:

  • Active Duty Personnel:
    • Submit a copy of your Leave and Earnings Statement (LES) issued closest to January 1st of the tax year with your tax bill for personal property (boats, mobile homes, etc.)
    • Submit a copy of your LES valid during the vehicle registration period with your tax bill for registered vehicles (cars, trucks, etc.) The vehicle must be titled in your name.
  • Military Spouses:

    • Follow the same steps as active duty personnel, but also include a copy of your military ID and proof of out-of-state residency (driver's license, voter registration, or tax return).

Disabled Veteran Exemptions:

  • Vehicles: To qualify for a vehicle exemption, it must be:
    • Owned by a disabled veteran
    • Modified with special equipment for a service-connected disability
    • Modifications paid for by the U.S. Government grant under Title 38
  • Primary Residence: Visit the "Tax Relief Programs" section of the Sampson County Tax Department website for details on this exemption.

By understanding these exemptions, you can potentially save money on your property taxes in Sampson County.