Tax Certification

Division of Water Resources Tax Certification

In accordance with NCGS 105-275.(8), real or personal property used exclusively for waste disposal or for the abatement, reduction or prevention of water pollution can qualify for special taxation considerations. In order to qualify for these considerations for water pollution facilities or equipment, four specific criteria must be met. These are:

  1. The property has been, or will be, constructed or installed
  2. The property complies with, or if still under construction, will comply with the requirements of the EMC
  3. The property is being effectively operated, or will when completed be required to operate in accordance with the terms and conditions of approvals issued by the EMC, and
  4. The property has, or when completed will have as its primary rather than incidental purpose the reduction of water pollution resulting from the discharge of sewage or waste. 

Tax Certification Application

A complete application package consists of the following items:

  1. A detailed list of the specific items for which tax certification is being requested. This list must be to the level of detail that will allow staff to identify each item during the site review and determine how it is related to the treatment process. It must also be to the level of detail to allow staff identify items that do not meet the criteria for certification
  2. If approved, the new Tax Certification will incorporate all requested assets at the facility that meet the criteria for Tax Certification by DWR. Therefore this application must include any new assets for which Tax Certification is being requested, as well as any assets previously receiving Tax Certification from DWR for which Tax Certification is still needed
  3. A process schematic showing the location of all items for which certification is being requested
  4. The percent (%) of time each item is dedicated to pollution abatement
  5. A list of all permits or approval documents under which each item was approved or required by DWR
  6. Copies of any previous Tax Certifications issued by DWR for this facility

If the Water Quality Permitting Section receives an incomplete application, a letter requesting the missing information will be sent to the applicant. If a written response to this letter is not received within 30 days, the application will be returned.

**Note to applicants - Applications must also be submitted to the county in which the pollution abatement facilities and equipment are placed in service. 

Tax Certification for Air Pollution and Solid Waste Facilities

Tax certification procedures for Air Quality and Solid Waste can be found on their websites.

Division of Air Quality

Division of Waste Management

For additional information regarding tax certification please contact John Hennessy at (919) 707-3615. 


NC Department of Revenue Information