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New Hanover County, North Carolina
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Antique Automobile Classification Application

  1. Is the vehicle used in car shows, parades or other public interest functions?*
  2. Is the vehicle owned by an individual or business?*
  3. § 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).

  4. 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.*
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