Is property owned by members in active duty military exempt from taxes?
A. If your home of record is not North Carolina, you do not have to pay taxes on most personal property. This exemption does not include personal property used to create income. The exemption covers motor vehicles (including trucks), campers, motor homes, boats and outboard motors, personal recreational watercraft (like wave-runners and jet-skis), aircraft and manufactured homes (occupied by the owner). The property must be titled in the name of the military service member in order to be exempted. If there is a non military co-owner (other than spouse) then the property is taxable. In order for a manufactured home to qualify, it must be the service member’s primary residence. To obtain the exemption, the service member can submit their latest Leave & Earnings Statement (LES) or other proof showing their home state of record to the Tax Department. The documents can be submitted by mail, fax, or in person. The exemption is valid until the expiration date on the LES or the service member
