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Procedures to qualify and apply for tax deferment on a historical real estate property:
1. Submit an online request to the
Charlotte Mecklenburg Historic Landmarks Commission or call the office at (704) 376-9115 or make a request by mailing the Application for Historic Deferment to the address below:
The Charlotte Mecklenburg Historic Landmarks CommissionDr. Dan Morrill 2100 Randolph Rd.Charlotte, NC 28207
2. A representative will schedule a site visit to view the property to determine if the interior, exterior, land, and/or buildings on the parcel qualify as being historic by the guidelines used by the Charlotte Mecklenburg Historic Landmarks Commission.
3. Once the property has been viewed, a representative will contact the City/County Real Estate Appraisal Department to get an estimate of how the historic classification on the particular property will effect the tax base if the historic classification is granted by the Historical Society.
4. The representative will present the request for historical classification, all findings regarding what elements of the property qualify as historic, and the tax base effect caused by classifying the property historic to the City Council (if the property is in the City limits) or the County Commissioners (if the property is in the county limits only).
5. If the City Council of Cornelius, Davidson, Huntersville, Matthews, Mint Hill, Pineville, and Charlotte or the Mecklenburg County Commissioners grant the historical designation, they will draw up a historical ordinance for the property which will be filed with the Register of Deeds Department.
6. The elements listed as qualifying for historical classification which are detailed in the historical ordinance will be eligible for city and county tax deferment of 50% of the taxable assessed value. Please note that if the ordinance specify only certain parts of the property as being historic; the property will not qualify for 100% historical classification.
7. Once the ordinance has been approved and filed with the register of deeds the owner of the property can file for tax deferment with the City/County Real Estate Appraisal Department during the month of January. All historical applications are to be filed between January 1 and January 31 of any given year as specified under North Carolina General Statutes.
8. This historical classification will remain on the property until it loses its eligibility for historic classification because of a change in an ordinance or a change in the property.
9. In the event that the property becomes disqualified, taxes shall be computed as if the property had not been classified for that year, and taxes for the preceding three fiscal years that have been deferred shall be payable immediately, together with interest as indicated in G.S. 105-360 for unpaid taxes. Interest shall accrue on the deferred taxes as if they had been payable on the dates on which they originally became due. If only a portion of the historic property loses its eligibility for the classification, a determination shall be made as to the amount of deferred taxes applicable to that part, and taxes shall become collectable with interest only on the part that becomes disqualified.
10. It is the obligation of the taxpayer to inform the City/County Real Estate Appraisal Department of any disqualification of a historic property.
City/County Real Estate Appraisal Department700 E. Stonewall St., Suite 203Charlotte, NC 28202