Active duty, non-resident military personnel may be exempt from North Carolina motor vehicle property tax. To qualify for an exemption, you must present a copy of your Leave and Earnings Statement to the county tax office that lists your home of record for a state other than North Carolina. The statement should be for the month and year in which you registered the motor vehicle and must include your Estimated Time of Separation (ETS) date and home of record. If your home of record on your Leave and Earnings Statement is North Carolina, you must pay the vehicle property tax here.