Military service members, who are currently on active duty in North Carolina with a home of record in another state, may not be subject to personal property and registered motor vehicle taxes in North Carolina. Use the forms linked at the top of the page, if you qualify as outlined below, and return to IPP@cabarruscounty.us.
For an exemption of taxes on personal property such as mobile homes, boats, and unlicensed vehicles, return the tax bill to the county tax office along with a copy of the Leave & Earnings Statement (LES) that was issued closest to the January 1 prior to the date of the tax bill.
Registered Motor Vehicle
A copy of your Leave & Earnings Statement (LES) must be submitted to the Tax Assessor’s Office each year and for each vehicle to qualify for exemption. The statement should be for the month and year in which you are renewing your registration for the vehicle and must include your Estimated Time of Separation (ETS) date and a home of record other than North Carolina.
Military spouses may also qualify for exemption if their home of record is the same as the service member’s. In addition to providing a copy of the LES as described above, spouses must provide a copy of their military I.D. card and a copy of their out of state driver’s license, voter registration card or most current state tax return.
If the vehicle is owned by a leasing company and leased to military personnel, the exemption cannot be applied, and the taxes must be paid.