Business Personal Property Exemption Application Form AV-12, printed on the form as Application for Business Property Tax Exemption, is the North Carolina property tax form an owner uses to claim exemption or exclusion on eight listed types of business property. It is one of the Gaston County property tax forms on the Gaston County Tax Office's business personal property exemptions page, which also lists Forms AV-10 and AV-11. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official PDF is published by the county at gastongov.com.
Last updated
What is AV-12?
Business Personal Property Exemption Application Form AV-12, printed on the form as Application for Business Property Tax Exemption, is the form an owner or authorized representative files with the county assessor to claim exemption or exclusion from property tax on certain business property.
The form rests on G.S. 105–282.1, which puts the burden on every owner claiming an exemption or exclusion to show that the property qualifies. The application must give a complete and accurate statement of the facts and indicate the municipality, if any, where the property is located.
Form AV-12 covers eight categories, each marked in parentheses and followed by its statute citation:
- Imported property held at a seaport terminal (105–275(2)).
- Special nuclear materials (105–275(6)).
- Property used for pollution abatement and recycling (105–275(8)).
- Motor vehicle chassis temporarily entering the State to have a body mounted (105–275(14)).
- Property held in a foreign trade zone (105–275(23)).
- Cargo containers and chassis used in ocean commerce (105–275(24)).
- Tangible personal property shipped into the State for repair or service and reshipment to the owner outside the State (105–275(25)).
- Advances on farm products by a U.S. government agency or cooperative marketing association (105–277.01).
Each category has a Taxpayers Cost column and the form ends with a TOTAL line and a signed affirmation. The back of the form reproduces the text of G.S. 105–282.1. The Gaston County page lists this form alongside Form AV-10 and the Continuing Care Retirement Center Addendum, Form AV-11. The statute citations on the form are for identification only; the county assessor's office has the full statute texts.
Who needs to file AV-12?
Owners of business property that falls into one of the eight categories printed on Form AV-12 use it when they claim an exemption or exclusion from property tax on that property. An authorized representative may sign for the owner.
Conditions that apply:
- The owner must show the property qualifies; holding nonprofit or 501(c)(3) status does not by itself exempt a business owner from property tax, according to the Gaston County page.
- Owners who were exempt in earlier years do not refile for assets already exempt, but they must file a new application for newly acquired assets.
- If the property is appraised by the North Carolina Department of Revenue, G.S. 105–282.1 says the application is filed with the Department rather than the county assessor.
- Owners of the kinds of property that G.S. 105–282.1(a)(1) lists as needing no application do not have to file one to receive the exemption.
This form is not a listing form. It claims relief for property in the eight categories only.
When to file AV-12
A timely Form AV-12 for business personal property must be filed by January 31, according to the Gaston County Tax Office. Business owners granted an extension until April 15 to list business personal property also have until April 15 to file timely exemption applications.
Claims must be filed annually with the assessor during the listing period. Item 3 (pollution abatement and recycling property) carries a note that the application is required only one time unless there are additions to the property or a change in ownership. Newly acquired assets need a new application each year.
Late applications are accepted until December 31, but every late application must go before the Board of Equalization and Review, which accepts or denies it for good cause. Under G.S. 105–282.1(a1), an approved late application applies only to taxes levied in the calendar year in which it is filed.
How to fill out AV-12
Enter the year and location
At the top, write the year on the YEAR line, then the County and the City or Town where the property is located. The statute requires the application to indicate the municipality, if any.
Identify the business and owner
Fill in Trade Name of Business, Name of Owner, Location of Property and Mailing Address.
Read the printed instructions
The instructions cite G.S. 105–282.1: each owner claiming exemption must show the property qualifies, and claims are filed annually with the Assessor during the listing period. The reverse side reproduces the statute.
Mark each category you claim
Place a mark in the parentheses beside every item, 1 through 8, that describes your property, such as foreign trade zone property (item 5) or cargo containers and chassis used in ocean commerce (item 6).
Enter the Taxpayers Cost
In the Taxpayers Cost column, enter the amount for each item you marked, and the sum on the TOTAL line. The affirmation says these amounts come from your records and may be verified from them.
Note the one-time rule for item 3
Item 3, property used for pollution abatement and recycling, is marked with an asterisk: the application is required only once unless there are additions to the property or a change in ownership.
Read the affirmation
By signing, you affirm under penalties prescribed by law that the statements are true and correct to the best of your knowledge and belief and are made to exempt the described property from taxation.
Sign, date and add contact details
Sign on the line for the owner or authorized representative, complete the date line that begins with 20, and enter your Title and Telephone No.
Review, download and print
Check the year, county, categories and total, then download or print the completed PDF from FillingPDF and deliver it as described under How to submit.
How to submit AV-12
File Form AV-12 with the assessor of the county where the property is located; for Gaston County, that is handled through the Gaston County Tax Office.
- County assessor: G.S. 105–282.1 says applications go to the assessor of the county in which the property is situated. The form prints no mailing address, portal or appointment rule, so contact the Gaston County Tax Office for the delivery method it accepts.
- Department of Revenue: if the property is appraised by the North Carolina Department of Revenue, the application is filed with the Department.
- Municipality: applications a municipality handles separately are filed with the person its governing body designates, or otherwise with the municipality's chief fiscal officer.
Submit on or before January 31 (April 15 if you have an extension to list). The assessor approves or denies the application and notifies the owner of a denial. The form names no fee. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Missing the January 31 deadline, or assuming the April 15 date applies when no extension to list business personal property was granted.
- Filing nothing for newly acquired assets because earlier assets were exempt; each year's new assets need a new application.
- Treating the one-time rule as applying to every item; only item 3 carries the note that the application is required one time unless property is added or ownership changes.
- Assuming 501(c)(3) or nonprofit status exempts the property automatically; the Gaston County page says it does not.
- Leaving out the signature of the owner or authorized representative on the affirmation.
- Entering amounts in the Taxpayers Cost column that cannot be verified from the taxpayer's records, which the affirmation says they must be.
- Sending the application to the county assessor when the property is appraised by the Department of Revenue, which takes those applications.
- Omitting the City or Town, when the property is inside a municipality; the application must indicate it.
Frequently asked questions
What is Form AV-12 used for?
Form AV-12 is the application for business property tax exemption. An owner or authorized representative uses it to claim exemption or exclusion from property tax on eight listed categories, such as foreign trade zone property or cargo containers used in ocean commerce, under G.S. 105–282.1.
When is the Gaston County AV-12 exemption application due?
January 31 for a timely application. Business owners granted an extension until April 15 to list business personal property also have until April 15. Late applications are accepted until December 31 but must go before the Board of Equalization and Review for good cause.
Do I have to file Form AV-12 every year?
Claims are filed annually during the listing period. Gaston County says owners exempt in prior years need not refile for assets already exempt, but must file for newly acquired assets. Item 3 is required only once unless property is added or ownership changes.
Where do I send Form AV-12 in Gaston County?
File it with the county assessor where the property is located, which in Gaston County is handled through the Gaston County Tax Office. The form prints no address or portal, so ask the office how it accepts filings. Property appraised by the Department of Revenue goes to the Department.
Who can sign Form AV-12?
The owner or an authorized representative signs the affirmation. By signing, they affirm under penalties prescribed by law that the statements are true to the best of their knowledge and that the amounts come from the taxpayer's records.
What happens if my exemption application is denied?
The assessor must notify you of a denial. You may appeal to the board of equalization and review or the board of county commissioners, and then to the Property Tax Commission. If the property is in a municipality, its governing body may require a separate appeal.
Does nonprofit or 501(c)(3) status exempt my business property automatically?
No. The Gaston County Tax Office states that nonprofit status or 501(c)(3) status does not automatically exempt business owners from property taxation, and an exemption application must still be filed by January 31.
Can I fill out Form AV-12 online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent, is not connected to the Gaston County Tax Office and does not file the form; you deliver it through the county's channels.
Ready to fill out AV-12?
Fill out AV-12 now