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North Carolina

You may be eligible to receive money back

Homeowners and renters are missing out on millions of dollars in tax relief.  Use the resources below to learn more.

North Carolina Program Overview

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.

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.

Eligibility

  • The property must be the permanent legal residence of a qualifying owner.
  • A qualifying owner must either be at least 65 years of age or be totally and permanently disabled
  • The owner cannot have an income amount for the previous year that exceeds the income eligibility limit for the current year, which for the 2023 tax year is $33,800

Application Deadline

All applications must be submitted by June 1.

Required Documentation

  • ID or driver's license
  • Social Security number
  • Property ID number
  • Federal Income Tax Return for the previous calendar year (If you do not file a Federal Income Tax Return, you must attach documentation of the income that you report below (W-2, SSA-1099, 1099-R, 1099-INT, 1099-DIV, financial institution statements, etc.)
  • Form AV-9A Certification of Disability (if applicable)

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.

Eligibility

  • The property must be the permanent residence of a disabled veteran
  • There is no age or income limitation for this program
  • A disabled veteran is defined as a veteran whose character of service at separation was honorable or under honorable conditions and who has a total and permanent service-connected disability or who received benefits for specially adapted housing under 38 U.S.C. 2101
  • The applicant must have been disabled as of January 1 of the year in which the benefit is requested. There is no age or income limitation for this program
  • This benefit is also available to a surviving spouse (who has not remarried) of either (1) a disabled veteran as defined above, (2) a veteran who died as a result of a service-connected condition whose character of service at separation was honorable or under honorable conditions, or (3) a servicemember who died from a service-connected condition in the line of duty and not as a result of willful misconduct

Application Deadline

All applications must be submitted by June 1.

Required Documentation

  • ID or driver's license
  • Social Security number
  • Property ID number
  • Form NCDVA-9 Certification for Disabled Veteran’s Property Tax Exclusion (if applicable)

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.

Eligibility

  • A qualifying owner must either be at least 65 years of age as of January 1 or be totally and permanently disabled
  • The owner has owned the property for the last five full years and has occupied the property as a permanent residence for a total of five years. A permanent residence owned and occupied by husband and wife is entitled to the full benefit even if only one of them meets the occupancy and ownership requirement and the age or disability requirement
  • For an owner whose income amount for the previous year does not exceed the income eligibility limit for the current year, which for the 2023 tax year is $33,800, the owner’s taxes will be limited to four percent (4%) of the owner’s income
  • For an owner whose income exceeds the income eligibility limit ($33,800) but does not exceed 150% of the income eligibility limit, which for the 2023 tax year is $50,700, the owner’s taxes will be limited to five percent (5%) of the owner’s income

Application Deadline

All applications must be submitted by June 1.

Required Documentation

  • ID or driver's license
  • Social Security number
  • Property ID number
  • Federal Income Tax Return for the previous calendar year (If you do not file a Federal Income Tax Return, you must attach documentation of the income that you report below (W-2, SSA-1099, 1099-R, 1099-INT, 1099-DIV, financial institution statements, etc.)
  • Form AV-9A Certification of Disability (if applicable)

Your Resources

Your state accepts digital and mailed applications

Apply Now

How to Apply

To apply, please complete the application for property tax relief. You may type your information directly onto the form. Then, you will need access to a printer to print the form and mail it directly to your county assessor’s office by June 1st.

Got Questions?

For questions about completing the application or to find the mailing address for your county assessor, please refer to the North Carolina County assessors office directory.

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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