Each program listed below provides an overview and includes the application with specific requirements. You may be entitled to a tax exemption or exclusion if your real or business personal property meets the criteria outlined in Form AV-10 .Eligible Properties. AV-10 Application is for property classified and excluded from the tax base under North Carolina General Statute. Exemption applications must be filed with your local assessor's office. See our Municipal Profiles for your local assessor's mailing address. 1. Complete Sections 1 and 2 of the NCDVA-9 Form. Douglas County has additional exemptions.