NC General Statutes

N.C. Gen. Stat. § 116-16 (2026)

Tax exemption

✓ current as of July 2026

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The lands and other property belonging to the University of North Carolina shall be exempt from all kinds of public taxation. (Const., art. 5, s. 5; 1789, c. 306, s. 3; P.R.; R.S., vol. 2, p. 428; Code, s. 2614; Rev., s. 4262; C.S., s. 5783; 1971, c. 1244, s. 2.)

Notes of Decisions

Cited in 4 cases, 1979–2017 · leading case: In Re the Appeal of Appalachian Student Hous. Corp., 598 S.E.2d 701 (N.C. Ct. App. 2004).

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In Re the Appeal of Appalachian Student Hous. Corp., 598 S.E.2d 701 (N.C. Ct. App. 2004). · cites it 6× “V, § 2 and N.C. Gen. Stat. §§ 116-16 and 105-278.1(b); (2) the property is owned by a non-profit educational organization and is used exclusively for educational purposes, exempting the property under N.”

McAdoo v. Univ. of North Carolina at Chapel Hill, 248 F. Supp. 3d 705 (M.D.N.C. 2017). · cites it 2× “V, § 2(3); see also N.C. Gen. Stat. § 116-16 ; In re Appeal of Univ.”

In Re the Appeal of North Carolina Forestry Found., Inc., 250 S.E.2d 236 (N.C. 1979). “Finally, the Foundation contends that the Hofmann Forest is exempt under G.S. 116-16, which provides: The lands and other property belonging to the University of North Carolina shall be exempt from all kinds of public taxation.”

Roberson v. Dale, 464 F. Supp. 680 (M.D.N.C. 1979). “Also indicative of UNC’s “alter-ego” character is § 116-16 which makes UNC’s property tax exempt.”

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