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North Carolina Program Eligibility

There are three ways to apply for property tax relief: Elderly or Disabled Exclusion, the Disabled Veteran Exclusion, or the Circuit Breaker Property Tax Deferment. Each owner is eligible to receive only one program. Each owner (other than husband and wife) must file a separate application. Applicants who miss the June 1st deadline may still qualify for property tax relief. Your county assessor will make the final determination on a case-by-case basis.

The information on this page is updated as new information becomes available by the relevant tax agencies.

Read more about property tax relief programs in your area.

Elderly or Disabled Exclusion

The Elderly or Disabled Exclusion excludes from taxation the first $25,000 or 50 percent (whichever is greater) of assessed value for the permanent residence.

Application Deadline

All applications must be submitted by June 1.

Disabled Veteran Exclusion

The Disabled Veteran Exclusion excludes up to the first $45,000 of the appraised value of the permanent residence of a disabled veteran.

Application Deadline

All applications must be submitted by June 1.

Circuit Breaker Property Tax Deferment

Under the Circuit Breaker Property Tax Deferment, taxes for each year are limited to a percentage of the qualifying owner’s income.

Application Deadline

All applications must be submitted by June 1.

Property Tax-Aide has independently selected the property tax relief programs featured on this website that we think are the most relevant and beneficial to older adults. It is not an exhaustive list of all property tax relief programs available in each state. Please consult your local tax agency for a comprehensive listing of property tax relief programs in your area.

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