Roger L. Kelley
Tax Administrator
Allison Snell
Asst. Tax Administrator
Michelle Harrell
Tax Collector
NEW HANOVER COUNTY
TAX DEPARTMENT
230 GOVERNMENT CENTER DRIVE, SUITE 190
WILMINGTON, NORTH CAROLINA 28403-1671
TELEPHONE (910)798-7300
FAX (910)-798-7310
Application for Antique Automobile Classification
NCGS 105-330.9, on reverse, designates “antique automobiles’ a special class of property, which may only be assessed at the lower of its true value or five hundred dollars ($500.00). In order to determine qualification, the Assessor’s office must have on file a copy of the owner’s affirmation that all five conditions of the statute found on the back of this application are met. If you feel that this vehicle meets the qualifications for this classification, this form must be filed within 15 days of the date of this notice.
Vehicle Information: Year: ________________ Make:__________________ Model:______________________
Tag #:________________________________ VIN:________________________________________________________________
Titled Owner: ______________________________________________________________________________________________
Please answer the following questions for the vehicle described on this form and sign the affirmation on the back of this form. The assessor reserves the right to deny the classification of any automobile believed not to qualify.
1. What is the primary use of the vehicle? ____________________________________________________________
________________________________________________________________________________________________________________
2. Is the vehicle used in car shows, parades or other public interest functions? Yes______ No_______
If yes, please indicate the last such activity. _____________________________________ Date ______________
Is the vehicle driven to those activities? Yes___________________ No___________________
Estimate the number of such activities that this vehicle has attended in the last year: ___________
Explanation (if needed)__________________________________________________________________________________
3. How often and for what reason do you drive this vehicle? __________________________________________
________________________________________________________________________________________________________________
4. Mileage driven in the past 12 months? ____________.
Percent of mileage driven for Public Interest Functions __________%, Other Use ______________%.
5. What is the current odometer reading? ____________________________________
6. Is the vehicle used in connection with any business or for any income producing purpose?
Yes ___________ No ___________
AFFIRMATION
Under penalties prescribed by law, I hereby affirm that to the best of my knowledge and belief, the statements and information on this application are true and correct, and are made for the purpose of determining special assessment provided in North Carolina General Statute §105-330.9.
Signature: ________________________________________ Date:______________ Telephone:___________________
§ 105-330.9. Antique automobiles.
(a) For the purpose of this section, the term “antique automobile” means a motor vehicle that
meets ALL of the following conditions:
(1) It is registered with the Division of Motor Vehicles and has an historic vehicle special
license plate under G.S. 20-79.4.
(2) It is maintained primarily for use in exhibitions, club activities, parades, and other
public interest functions.
(3) It is used only occasionally for other purposes.
(4) It is owned by an individual.
(5) It is used by the owner for a purpose other than the production of income and is not
used in connection with a business.
(b) Antique automobiles are designated a special class of property under Article V, Sec. 2(2) of the North Carolina Constitution and shall be assessed for taxation in accordance with this section. An antique automobile shall be assessed at the lower of its true value or five hundred dollars ($500.00).
For Tax Office Use:
Timely:___________________ Approved by:________________________ Date: _______________________
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