North Carolina offers a tax exemption on equipment and facilities used exclusively for recycling and resource recovery. It is first advisable that any business read the North Carolina Solid Waste Management Rules regarding the standards for special tax treatment before applying. If you are not sure if the equipment or facility you own qualifies, there are several people you can contact who can help you determine your eligibility. You can also see some frequently asked questions and examples of qualifying equipment and facilities.
The Tax Certification Program Rules have been readopted with amendments effective March 1, 2021. Please be sure to review the amended rules.
Please review the tax certification guidance document updated in September 2023 through collaboration between NC DOR and NC DEQ. Additional information can be found on the North Carolina Department of Revenue website.
Links to the Division of Air Quality and Division of Water Resources Applications for Pollution Abatement Tax Certification can be found here:
1. Contact the Solid Waste Section of the North Carolina Department of Environmental Quality with any questions regarding the application or process:
Division of Waste Management - Solid Waste Section
2. Prior to accessing the application form, download the Guidance for Application Attachments at the link below and review the guidance to determine attachments that you will need to gather or fill out for upload into the application form, which will include the certification/signature form. Links to any forms or templates that need to be filled out are provided in the guidance document. It is important to complete this step first, because the application cannot be completed without providing the required attachments, and you cannot save a partially filled-out application for completion at a later time.
3. Access the online application form at the link below. Be sure to fill in everything completely and give accurate and detailed responses. If you have questions, contact the Compliance Officer listed above. Upload all required attachments and the signature page and submit the webform.
4. Upon submittal of the completed application, you will receive an automated email response that your application has been submitted to the Section. The Compliance Officer will review the application for completeness and contact the applicant to obtain any missing information, which is required to be submitted within 15 days of the request. The applicant will receive a follow-up email when the application is ready to be moved on to the next step in the process.
5. For property tax purposes, submit a copy of the completed Division of Waste Management Application for Tax Certification and Exemption and attachments to your local government Tax Assessor's Office in addition to any application forms required by the Tax Assessor by the assessor's required deadline(s). If you have any questions regarding the exemption, the NC Department of Revenue provides a list of County Tax Assessor contact information on their website.
The Division of Waste Management - Solid Waste Section (Section) has updated the Tax Certification Application form to be consistent with the requirements of the readopted rules. As a part of updating the form, the Section has developed a new online/webform version of the Tax Certification Application. The new online form can be accessed at the link provided below.
Prior to beginning the application form, please review the Guidance for Application Attachments at the link below to determine all of the attachments that you will need to gather or download and fill out for upload as a part of filling out the application. The application cannot be completed without providing the required attachments, and you cannot save a partially filled-out application for completion at a later time.
If you are having difficulty accessing or completing the online application form, please contact the Compliance Officer listed in the "How To Apply" tab above.
Please note that as of May 31, 2023, the Section will no longer accept any previous versions of the Application for Tax Certification for recycling or resource recovery of or from a solid waste. The current online application form can be accessed at the link above. Any applications submitted using any previous versions of the form will be returned to the applicant.