Exclusions on Brownfield Improvements

Brownfield Site

  • An abandoned, idle or underused property where the threat of environmental contamination has hindered its redevelopment.
YearPercent of Appraised Value Excluded
Year 1 90%
Year 2 75%
Year 3 50%
Year 4 30%
Year 5 10%

 An active "Brownfield Agreement" must be filed with the NC Department of Environment and Natural Resources and the Registers of Deeds within the respective counties where the property resides.

Brownfield Agreement

  • Specifies what has contaminated the property
  • Specifies what structures (improvements) can be built
  • Specifies any necessary actions needed to rehabilitate the property for the intended use.

Improvements must be 100% complete as of January 1st of the application year.

A timely application with a copy of the Brownfield Agreement for the property is to be submitted between January 1 and January 31. Late applications will be accepted for review if the Board of Equalization and Review approves the reason for the late submission.

Real Property Tax Exemption - Exclusion Application (PDF)

  • If the application is approved, the owner will receive an exclusion of assessed value by the table shown above for five years, beginning with the year the application is made.
  • Even if the ownership changes within the five-year time frame, the exclusion remains.
  • Once the exclusion has been applied to an improvement, it cannot be excluded again following the expiration of the original agreement.

NC DEQ: Brownfield Program 

NC General Statutes: 105-277.13