{"data":{"id":"us-nc/n.c.-gen.-stat.-105-278.1","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-278.1","heading":"Exemption of real and personal property owned by units of government.","body":"(a)\tReal and personal property owned by the United States and, by virtue of federal law, not subject to State and local taxes shall be exempted from taxation.\n(b)\tReal and personal property belonging to the State, counties, and municipalities is exempt from taxation.\n(c)\tFor purposes of this section:\n(1)\tA specified unit of government (federal, State, or local) includes its departments, institutions, and agencies.\n(2)\tBy way of illustration but not by way of limitation, the following boards, commissions, authorities, and institutions are units of State government:\na.\tRepealed by Session Laws 2021-90, s. 25(b), effective July 22, 2021.\nb.\tThe Board of Governors of the University of North Carolina incorporated under the provisions of G.S. 116-3 and known as \"The University of North Carolina.\nc.\tThe North Carolina Museum of Art made an agency of the State under G.S. 140-5.12.\n(3)\tBy way of illustration but not by way of limitation, the following boards, commissions, authorities, and institutions are units of local government of this State:\na.\tAn airport authority, board, or commission created as a separate and independent body corporate and politic by an act of the General Assembly.\nb.\tAn airport authority, board, or commission created as a separate and independent body corporate and politic by one or more counties or municipalities or combinations thereof under the authority of an act of the General Assembly.\nc.\tA hospital authority created under G.S. 131E-17.\nd.\tA housing authority created under G.S. 157-4 or G.S. 157-4.1.\ne.\tA municipal parking authority created under G.S. 160-477.\nf.\tA veterans' recreation authority created under G.S. 165-26. (1973, c. 695, s. 4; 1987, c. 777, s. 1; 2005-435, s. 39; 2021-90, s. 25(b).)","path":["","SUBCHAPTER II. LISTING, APPRAISAL, AND ASSESSMENT OF PROPERTY AND COLLECTION OF TAXES ON PROPERTY.","Article 12. Property Subject to Taxation."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-278.1.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"d4aeba9cb1bf50c39f6fc81f9bfbc37818a31dbd6337b7cb0b5b0e9f1da1d365","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-278","next":"us-nc/n.c.-gen.-stat.-105-278.2"},"notice":"GroundRules: Original legal text. Not legal advice."}