New Submission

General Information, Applicability, and Guidance

This application form is used to request a certification from the NCDEQ Division of Waste Management that certain facility square footage, land acreage, or equipment at a business is used 100% exclusively for recycling or resource recovery of or from a solid waste, in accordance with 15A NCAC 13B Section .1500. This form and these rules are only applicable to tax certifications under G.S. 105-275(8)(b).
A copy of the completed application must also be submitted to the county tax assessor's office to apply for tax exemption. The applicant must contact the county tax assessor to obtain information regarding the requirements, forms, and deadlines for tax exemption application.
Please see the Solid Waste Section's Tax Certification webpage for further information. If you have questions about the application, please contact the Solid Waste Section Compliance Officer, Anna Mullen, at anna.mullen@deq.nc.gov or 919-707-8281. If this is your first time applying for certification, it is strongly recommended that you contact the compliance officer for guidance prior to filling out the application.
A separate application is required for each facility location where property proposed for tax certification is located.
This application will not be processed without complete information. Prior to filling out this application, please review this application form and the rules above to determine what attachments are required to be uploaded for submittal. Where there are multiple choice questions in the form, additional questions may appear depending on how you answer the multiple-choice question, so it may help to tentatively answer all multiple-choice questions first, to determine what additional information will be requested. The Guidance Document for Attachments provides further detail on required attachments.

Applicant Information

Is the owner of the recycling business or operation a different business/legal entity than the legal owner of any of the property being requested for certification in this application? (Ex: Is any of the real or personal property under a lease agreement, or is it owned by a different LLC than the LLC that owns the recycling business?)
*field type radio button
YesNo
Separate applications are required for leased vs. non-leased property. Leased property may be included in the same application with other leased property only if the lessor, lessee, and lease expiration date are the same.
If you wish to continue this application for the leased property only, the business/legal entity that is signing and submitting this application must be the legal entity that will benefit from the tax exemption, if approved. Is the legal entity that will benefit from the tax exemption the lessor or the lessee?
*field type radio button
LessorLessee
Please provide the expiration date of the lease, and upload a copy of the current signed and executed lease agreement. (Note: Per Rule .1502(d)(9), effective March 1, 2021, the Division can no longer accept applications for leased property if the lease does not have a definitive future expiration date, such as leases that renew on a month-to-month basis, or leases that have expired.)
Expiration Date*field type date
Lease Agreement*field type file upload
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Property Owner Information

Please provide information for the business, legal entity, or individual person that is the owner of the property described in this application for tax certification.
If this application is for leased property, please provide the lessor information here. If the lessor is an individual person and not a business, please provide the person's name for the owner/business name.
Owner/Business Name*field type single line
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Contact First Name*field type single line
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Contact Last Name*field type single line
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Contact Email*field type email
Contact Phone*field type single line
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Mailing Address*field type single line
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City*field type single line
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State*field type single line
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Zip Code*field type single line
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Lessee/Operator Information

Please provide information for the lessee - the business/legal entity that conducts the recycling or resource recovery process and uses the requested property in that process, or that otherwise currently has physical possession or use of the property.
Business Name*field type single line
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Contact First Name*field type single line
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Contact Last Name*field type single line
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Contact Email*field type email
Contact Phone*field type single line
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Mailing Address*field type single line
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City*field type single line
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State*field type single line
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Zip Code*field type single line
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Facility Information

Please provide information for the business or facility where the requested property is normally physically located and can be inspected. This is the business name and address that will appear on the tax certification, if approved. The contact person should be the staff person at the facility that the Solid Waste Section staff will contact to schedule the inspection and ask any questions regarding facility operations.
Facility Name*field type single line
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County*field type drop-down
Contact Title*field type single line
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Contact First Name*field type single line
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Contact Last Name*field type single line
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Contact Email*field type email
Contact Phone*field type single line
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Facility Address*field type single line
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City*field type single line
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State*field type single line
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Zip Code*field type single line
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GPS(?)field type geolocation
Use current location or Specify coordinates
Current Location
Specify coordinates
Use current location
Is this the first recycling/resource recovery tax certification for this facility location? If no, provide the year of the most recent certification for this location.
*field type radio button
YesNo
Year*field type single line
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Operations

Main or Primary Operation Conducted at Facility*field type checkbox
Main or Primary Operation Conducted at Facilitymanufacturingrecyclingresource recoveryretailcommercialindustrialwaste mgmtsalvageenergy productionrendering
Materials Recycled or Recovered at Facility*field type checkbox
Materials Recycled or Recovered at Facilitywoodmetalpaperglassplasticrubber
Describe the source of the material.*field type multi line
What will the material be recycled into?*field type multi line
Does the owner or operator hold any NCDEQ permits for this facility location, such as air or water quality or waste management permits? If yes, please provide the permit number(s):
*field type radio button
YesNo
Permit Number(s)field type single line
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Upload a flow diagram or narrative showing the process of the facility's operations, including all major steps involved that change the material from solid waste or recovered material to recycled material. The diagram or narrative should assist in determining where in the process the requested equipment or facility space is used in a recycling or resource recovery process.
Operation Process*field type file upload
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Property Requested

What types of property are being requested for certification in this application? (check all that apply)
*field type checkbox
building spaceland areasequipment

Building Space

Please provide the total square footage that is being requested for certification in each building on the property (note - include only square footage that is expected to meet the requirements in Rule .1502(b)). Also for each building, describe the recycling or resource recovery activity being conducted in that building, and upload a simple facility drawing outlining the requested square footage in that building. The drawing should indicate measurements for square footage, and the general location of any equipment being requested. Add information for as many buildings as needed.
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- Description*field type single line
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- Square Feet*field type number
- Activities Conducted*field type single line
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- Facility Drawing*field type file upload
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Land Areas

Please provide the total acreage used for recycling and resource recovery that is being requested for certification on this parcel of land. (note - include only acreage that is expected to meet the requirements in Rule .1502(b)). Indicate if the land is under a building, and include the county parcel tax ID number. Also describe the recycling or resource recovery activity being conducted in the requested areas, and upload an aerial map providing an outline and measurements of the requested acreage. Add information for as many land areas as needed.
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- Description*field type single line
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- Acres*field type number
- Activities Conducted*field type single line
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- Parcel Numberfield type single line
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- Aerial Map*field type file upload
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Equipment

Please download and fill out all requested information in the Equipment List Template spreadsheet for each equipment item for which certification is being sought. You must first download the file from your web browser to be able to view the file.

Note the following when filling out the spreadsheet:
- include only equipment that is expected to meet the requirements in Rule .1503;
- do not include equipment that has already been certified and for which the existing certification is still valid;
- do not include equipment that was evaluated under a prior application and was denied because it did not meet the criteria for qualification per Rule .1503;
- ensure that the unique identification number is affixed to the equipment prior to the inspection (the number may also be posted above, below, or adjacent to the equipment); and
- please provide equipment-specific information for each equipment item in the column asking how the equipment is used in the recycling process. The explanation should generally reference the parts of the process described in the attached process diagram.
Upload the completed spreadsheet in MS Excel (.xlsx or .xls) format below. If you need to provide supporting documentation such as invoices or vehicle registrations, please also upload below. (limit 10 files, for more files please email to chris.hollinger@deq.nc.gov)
Equipment List*field type file upload
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Supporting Documentationfield type file upload
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Additional Supporting Information

Please upload any additional documentation, and provide any comments, explanations, or information that you believe is pertinent to the application that was not otherwise requested in the form above. (limit 10 files, for more files please email to chris.hollinger@deq.nc.gov)
Additional Documentsfield type file upload
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Additional Commentsfield type multi line

Application Submittal

Please provide the name and contact information for the person filling out this form. This person will be contacted with any questions regarding this application.
First Name*field type single line
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Last Name*field type single line
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Title or Position*field type single line
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Business Name*field type single line
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Email*field type email
Phone*field type single line
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Please download and fill out the Responsible Party Signature Form, obtain a hand-written/original signature from the applicable responsible party for each section, scan in the document as a PDF file, and upload the document here (typewritten or computer-generated signatures will not be accepted on this form). If you are signing on behalf of other parties, please include documentation that you have the authority to sign on their behalf in the file (or upload in the additional supporting information section above).
Responsible Party Signature Form*field type file upload
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Date*field type date
Date will be captured on form submission

Application for Property Tax Certification for Recycling or Resource Recovery

General Information, Applicability, and Guidance

Applicant Information

Property Owner Information

Facility Information

Operations

Property Requested

Additional Supporting Information

Application Submittal