Last day for taxpayer to make late application for exemption or exclusion for the 2017–18 tax year. G.S. 105-282.1(a1)

§ 105-282.1.  Applications for property tax exemption or exclusion; annual review of property exempted or excluded from property tax.

 (a1)      Late Application. - Upon a showing of good cause by the applicant for failure to make a timely application, an application for exemption or exclusion filed after the close of the listing period may be approved by the Department of Revenue, the board of equalization and review, the board of county commissioners, or the governing body of a municipality, as appropriate. An untimely application for exemption or exclusion approved under this subsection applies only to property taxes levied by the county or municipality in the calendar year in which the untimely application is filed.