Form AV-66, the Antique Automobile Value Exclusion Application, is the affirmation an owner files with the county assessor to have a qualifying antique automobile assessed at a reduced tax valuation. It is one of the forms used for Gaston County property tax on registered motor vehicles, and the Gaston County Tax Office publishes it on its Registered Motor Vehicles page. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original PDF lives at the county's website.
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What is AV-66?
Form AV-66, Antique Automobile Value Exclusion Application, is the North Carolina property tax form in which the owner of a qualifying antique automobile affirms to the county assessor that all five statutory conditions are met, to qualify for a reduced tax valuation.
The form cites N.C.G.S. §105-330.9, under which antique automobiles are a special class of property under Article V, Sec. 2(2) of the North Carolina Constitution. If a vehicle qualifies, it is assessed at the lower of its true value or a statutory cap on the assessed value. The form says the assessor may deny the qualification of any automobile deemed not to qualify.
The application has three parts: owner information, a description of the property (year, make, model, VIN, plate number and current odometer reading), and five Yes/No questions followed by the Affirmation of Applicant. The questions cover registration with the Division of Motor Vehicles and a historic vehicle special license plate under N.C.G.S. §20-79.4, use in exhibitions, club activities, parades and other public interest functions, occasional other use, individual ownership, and use for income or business.
The Gaston County Tax Office describes antique automobiles as vehicles 30 years and older. It is not the Motor Vehicle Exemption Application, which the county offers separately for charitable, religious, educational and government exemptions, and it is not the Motor Vehicle Appeal Form.
Who needs to file AV-66?
Owners of antique automobiles who want the reduced tax valuation file Form AV-66 with the assessor of the county where the vehicle is located. The Gaston County Tax Office says antique automobiles are vehicles 30 years and older, and that once the North Carolina Division of Motor Vehicles (NCDMV) has issued an Antique Registration, taxpayers have the right to apply for the exclusion.
Conditions tied to the form:
- The form asks for the name of the titled owner, and question 4 asks whether the vehicle is owned by an individual, or owned directly or indirectly through one or more pass-through entities by an individual.
- Question 1 asks whether the vehicle is registered with the NCDMV and has a historic vehicle special license plate under N.C.G.S. §20-79.4.
- Questions 2, 3 and 5 ask about the vehicle's use.
Do not use this form for property tax exemptions for charitable, religious, educational or government owners, or for active duty military or veterans; Gaston County lists a separate Motor Vehicle Exemption Application for those. Do not send it to the NC Department of Revenue. The form does not describe filing on behalf of an owner.
When to file AV-66
File Form AV-66 within 30 days of the date the taxes are due. The form states the same 30-day period for any appeal of the initial value, and Gaston County's page repeats it for value appeals.
The form is completed for a specific tax year, entered at the top next to the county name. Gaston County's page says the right to apply for the exclusion arises once the NCDMV has issued an Antique Registration, so obtain the registration first. The form sets no processing time, and it says the assessor reserves the right to deny qualification, so keep the tax bill's due date in view while waiting for a decision.
How to fill out AV-66
Select the county and tax year
At the top, choose the county (here, Gaston) in the "County of ___, NC" line and enter the tax year the application covers.
Enter the titled owner's details
Under Owner Information, enter the Name of Titled Owner, Address, Home Phone, Mobile Phone and Email.
Describe the vehicle
Under Description of Property, enter the Year, Make, Model, VIN, Plate Number and Current Odometer Reading.
Answer questions 1 and 2
Mark Yes or No for question 1 (DMV registration with a historic vehicle special license plate under N.C.G.S. §20-79.4) and question 2 (maintained primarily for exhibitions, club activities, parades and other public interest functions).
Answer questions 3 through 5
Mark Yes or No for question 3 (used only occasionally for other purposes), question 4 (owned by an individual, or through pass-through entities by an individual) and question 5 (used for income production or a business).
Sign, print your name and date
In the Affirmation of Applicant, sign, enter your Printed Name and the Date. You certify under penalties prescribed by law that the information is true and correct to the best of your knowledge.
Review and download the completed PDF
Check the county, tax year, VIN and every answer, then download or print the completed PDF from FillingPDF and file it with the county assessor within 30 days of the date taxes are due.
How to submit AV-66
Form AV-66 is submitted to the assessor of the county where the vehicle is located; in Gaston County that is the Gaston County Tax Office (the county calls it the Tax Department). The form names no portal, fax number or email for this application.
- In person: Gaston County Tax Office, 128 West Main Avenue, Gastonia, NC 28052, Monday through Friday, 8:30 am to 5 pm.
- By mail: Gaston County Tax Office, P.O. Box 1578, Gastonia, NC 28053.
Do not submit the application to the NC Department of Revenue; the form says to send it to the county assessor where the property is located. The Tax Office phone number is 704-866-3158. For questions about appealing a vehicle's value, the county lists 704-866-3199. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Sending the application to the NC Department of Revenue; the form says to submit it to the county assessor where the property is located.
- Filing more than 30 days after the date the taxes are due, which is the form's filing limit.
- Applying before the NCDMV has issued an Antique Registration; Gaston County's page ties the right to apply to that registration.
- Leaving any of the five Yes/No questions blank, when the affirmation covers all five conditions of the statute.
- Skipping the signature, printed name or date in the Affirmation of Applicant.
- Writing someone other than the titled owner in the owner name field.
- Leaving the county or the tax year at the top blank.
- Assuming approval is automatic; the form says the assessor may deny any automobile deemed not to qualify.
Frequently asked questions
What is Form AV-66?
Form AV-66 is the Antique Automobile Value Exclusion Application. The owner files it with the county assessor to affirm that all five conditions of N.C.G.S. §105-330.9 are met, so a qualifying antique automobile can be assessed at a reduced tax valuation.
How do I get the antique vehicle exclusion on Gaston County property tax?
File Form AV-66 with the Gaston County Tax Office. The county says you may apply once the NCDMV has issued an Antique Registration, and the form must be filed within 30 days of the date the taxes are due.
What counts as an antique automobile in Gaston County?
The Gaston County Tax Office describes antique automobiles as vehicles 30 years and older, valued with the Old Car Report Pricing Guide at a Level 4. The form also asks five questions about registration, use and ownership that you must answer.
When is the deadline to file Form AV-66?
Within 30 days of the date the taxes are due. The form gives the same 30-day period for any appeal of the initial value, so the tax bill's due date starts the clock.
Where do I submit Form AV-66?
To the assessor of the county where the vehicle is located; in Gaston County, the Tax Office at 128 West Main Avenue, Gastonia, NC 28052, or P.O. Box 1578, Gastonia, NC 28053. The form says not to send it to the NC Department of Revenue.
Do I need an NCDMV antique registration first?
Gaston County says that once the NCDMV has issued an Antique Registration, taxpayers have the right to apply for the exclusion. Question 1 on the form also asks whether the vehicle has a historic vehicle special license plate under N.C.G.S. §20-79.4.
Can the assessor deny my Form AV-66 application?
Yes. The form states that the assessor reserves the right to deny the qualification of any automobile deemed not to qualify. To appeal a vehicle's value, the county says to contact the Tax Office within 30 days of the date taxes are due.
Can I fill out Form AV-66 online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form; you submit it to the county assessor through the channels the county uses.
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