Last day for taxpayer to make late application for exemption or exclusion for the 2015–16 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. (a) Application. – Every owner of property claiming exemption or exclusion from property taxes under the provisions of this Subchapter has the burden of establishing that the property is entitled to it. If the property for which the exemption or exclusion is claimed is appraised by the Department of Revenue, the application shall be filed with the Department. Otherwise, the application shall be filed with the assessor of the county in which the property is situated. An application must contain a complete and accurate statement of the facts that entitle the property to the exemption or exclusion and must indicate the municipality, if any, in which the property is located. Each application filed with the Department of Revenue or an assessor shall be submitted on a form approved by the Department. Application forms shall be made available by the assessor and the Department, as appropriate. Except as provided below, an owner claiming an exemption or exclusion from property taxes must file an application for the exemption or exclusion annually during the listing period. (1) No application required. – Owners of the following exempt or excluded property do not need to file an application for the exemption or exclusion to be entitled to receive it: a. Property exempt from taxation under G.S. 105-278.1 or G.S. 105-278.2. b. Special classes of property excluded from taxation under G.S. 105-275(15), (16), (26), (31), (32a), (33), (34), (37), (40), (42), or (44). c. Property classified for taxation at a reduced valuation under G.S. 105-277(g) or G.S. 105-277.9.