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Wake North Carolina online Form 2106: What You Should Know
May 24, 2000.) Appendix D — Forms and Information for Juveniles, Appendix E — Forms and Information for Persons Under Age 18 Exemptions for Property Interests of Persons Under Age 18 (Wake County Government) To the extent that this statute exempts the property interest of a person who is under 18 (under 18 in the case of a minor who is an emancipated minor) from certain taxation of income or property of the person because of a change in circumstances, this article includes in Part 1 of this code as a reference the following sections of RCW 18.206.110 of the county ordinance: 1. RCW 18.206.110 provides that property in which the following apply is exempt from taxation in a county: a. Real and personal property of a person under the age of 18 if such person is enrolled in school, but the exemption applies only in the year the person turns eighteen. Real and personal property of a person under the age of 18 when he obtains parental or guardian permission to work, or to participate in the activities of a nonprofit organization, or to take part in the programs of a public or private elementary or junior high school or vocational program. b. Real and personal property of a person under the age of 18 when by reason of a change in circumstance such person has lost a guardian; however, real and personal property of a person under the age of 18 is still exempt when a court of competent jurisdiction appoints or names a guardian to or establishes custody or guardianship over such person. c. Real and personal property of a person under the age of 18 when he is engaged in activities related to farm work. However, property of a person under the age of 22 when he has attained the age of 21 is exempt from taxation. Real and personal property of a person under the age of 22 when he is otherwise emancipated and at least 17 years old is exempt from taxation. All other property exempt from taxation. d. Real and personal property of a person under the age of 18 when a person who lives permanently as a member of a couple is married to the person under such person's age of 18, in addition to the exemption provided in RCW 18.206.110. e. Real and personal property of a person under the age of 18 when he has been adopted or legally placed to another household or family.
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