You may be entitled to a tax exemption or exclusion if your real or business personal property meets certain criteria. Application filing period is Jan.AV-10 Application is for property classified and excluded from the tax base under North Carolina General Statute. Application for Property Tax Exemption. AV-10A, Antique Airplane Value Exclusion Application. The applicant must be a North Carolina resident. The applicant must be at least 65 years of age or totally and permanently disabled. 1. Complete Sections 1 and 2 of the NCDVA-9 Form. Billing and payment accompanies property taxes. Certain homeowners may qualify for one of these three programs offering property tax relief in the state. 1.