Effective 7/1/2013 the water quality tax certification procedures are no longer being administered by this office.
Please contact John Hennessy in the Division of Water Resources for information at (919) 807-6377 or email@example.com. This webpage will be coming down shortly. For an interim period this page will link to the new Water Resources tax certification procedures when that site becomes available.
Division of Water Quality 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:
Tax Certification Application
A complete application package consists of the following items:
If the Infrastructure Finance 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 Quailty and Solid Waste can be found on their websites.
For additional information regarding tax certification please contact Mark Hubbard at (919) 707-9162.