AV-10 Application is for property classified and excluded from the tax base under North Carolina General Statute. The burden of proving both good cause for the late application and eligibility for the requested exemption or exclusion falls on the taxpayer.Application for Property Tax Exemption. AV-10A, Antique Airplane Value Exclusion Application. Each program listed below provides an overview and includes the application with specific requirements. View the AV-9 Homestead Exemption and Exclusion Application (PDF). View the AV-10 Property Tax Exemption or Exclusion (PDF). The deadline for filing exemption applications for tax year 2025 is June 1, 2025. Elderly or Disabled Exclusion. If you would like a certified copy of this license, please click the "Order Certified Copy" button.