North Carolina excludes from property taxes the greater of twenty-five thousand dollars ($25,000) or fifty percent (50%) of the appraised value of a permanent residence owned and occupied by a qualifying owner. A qualifying owner is an owner who meets all of the following requirements as of January 1 proceeding the taxable year for which the benefit is claimed:
- Is at least 65 years of age or totally and permanently disabled.
- Has an income for the preceding calendar year of not more than twenty-five thousand dollars ($27,100).
- Is a North Carolina resident.
An application may be obtained from our office or the on the link below. Elderly applicants must complete the application and provide proof of income. Disabled applicants, under age 65, must complete the application, provide proof of income and complete an AV-9A Certification of Disability form, link below. Applications must be filed with Tax Administrator’s Office (Assessment Division) between January 1 and June 1 of the tax year for which the exclusion is claimed.
For questions please email:
Cindy Orr – Elderly Exclusion & Tax Exemption Coordinator