Division of Water Quality Tax
Certification
NC Department of Revenue Information
Tax Certification Procedure
In accordance with
NCGS 105-275.(8),
real or personal property used exclusively for waste disposal or for the abatement, reduction
or prevention of water pollution can qualify for special
taxation considerations. In order to qualify for these considerations for water pollution facilities or
equipment, four specific criteria must be met. These are:
- The property has been, or will be, constructed or installed
- The property complies with, or if still under construction, will
comply with the requirements of the EMC
- The property is being effectively operated, or will when completed
be required to operate in accordance with the terms and conditions of
approvals issued by the EMC, and
- The property has, or when completed will have as its primary
rather than incidental purpose the reduction of water
pollution resulting from the discharge of sewage or waste.
Tax Certification Application Form TC-WQ
Application Page 1
Application Page 2
Application Page 3-12
A complete application package consists of the following items:
- A detailed list of the specific items for which
tax certification is being requested. This list must be to the level of
detail that will allow staff to identify each item during the site
review and determine how it is related to the treatment process. It must
also be to the level of detail to allow staff identify items that do not
meet the criteria for certification
- If approved, the new Tax Certification will
incorporate all requested assets at the facility that meet the criteria
for Tax Certification by DWQ. Therefore this application must include
any new assets for which Tax Certification is being requested, as well
as any assets previously receiving Tax Certification from DWQ for which
Tax Certification is still needed
- A process schematic showing the location of all
items for which certification is being requested
- The per cent (%) of time each item is dedicated
to pollution abatement
- A list of all permits or approval documents
under which each item was approved or required by DWQ
- Copies of any previous Tax Certifications issued by DWQ for this facility
If CG&L receives an
incomplete application, a letter requesting the missing information will
be sent to the applicant. If a written response to this letter is not
received within 30 days, the application will be returned.
**Note to applicants - Applications must also be submitted to the county in which the pollution abatement facilities and equipment
are placed in service.
Tax Certification for Air Pollution Control and Solid Waste Facilities
Tax Certification procedures for Air Quality and Solid Waste can be found on their websites.
Division of Air Quality
Division of Waste Management
For Additional Information Please Contact
Mr. Mark L. Hubbard, P.E., Assistant Chief
Project Management Branch, Construction Grants and Loans Section
Division of Water Quality
(919) 715-6224
Mark.Hubbard@ncmail.net
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