Question 1

What is the homestead exemption in North Carolina?

Accepted Answer

North Carolina has no general homestead exemption for all homeowners; its permanent-residence relief comes through three programs, of which each owner may receive only one: the Elderly or Disabled Exclusion (owners 65+ or totally and permanently disabled, with an income limit), the Disabled Veteran Exclusion, and the Circuit Breaker Tax Deferment Program. The Elderly or Disabled Exclusion excludes the greater of the first $25,000 or 50% of the appraised value of the permanent residence of a qualifying owner whose prior-year income does not exceed the income eligibility limit ($39,900 for the 2027 tax year).

Question 2

How do you apply for a homestead exemption in North Carolina?

Accepted Answer

File Form AV-9 (Application for Property Tax Relief) with the county tax assessor where the property is located, not with the NC Department of Revenue. Applicants claiming disability (and under 65) also file Form AV-9A, Certification of Disability; disabled veterans file Form NCDVA-9, first completed by a Veterans Service Officer. Income-based programs require a copy of the prior year's federal return (first two pages and Schedule 1) or other income documentation. A new application is required every year for the Circuit Breaker program.

Question 3

When is the deadline to apply for a homestead exemption in North Carolina?

Accepted Answer

The application must be filed by June 1 to be timely.

Question 4

Do seniors get a property tax exemption in North Carolina?

Accepted Answer

Owners at least 65 years old (as of January 1) may use either the Elderly or Disabled Exclusion (the greater of $25,000 or 50% of appraised value excluded; income limit $39,900 for tax year 2027) or the Circuit Breaker Tax Deferment (see tax_relief_programs).

Question 5

Do disabled veterans pay property tax in North Carolina?

Accepted Answer

Disabled Veteran Exclusion: excludes up to the first $45,000 of the appraised value of the permanent residence of a veteran discharged honorably or under honorable conditions who has a total and permanent service-connected disability or received VA benefits for specially adapted housing (38 U.S.C. 2101), disabled as of January 1. There is no age or income limit. It is also available to an unremarried surviving spouse of such a veteran, of a veteran who died of a service-connected condition, or of a servicemember who died of a service-connected condition in the line of duty. File Form NCDVA-9 (completed by a Veterans Service Officer) with the county assessor.

Question 6

Is there a property tax exemption for people with disabilities in North Carolina?

Accepted Answer

Owners under 65 who are totally and permanently disabled qualify for the Elderly or Disabled Exclusion or the Circuit Breaker Tax Deferment on the same income terms as seniors, and must file Form AV-9A, Certification of Disability.

Question 7

What property tax relief programs does North Carolina offer?

Accepted Answer

Circuit Breaker Property Tax Deferment: for owners 65+ or totally and permanently disabled who have owned the property for the five full years before January 1 and occupied it for a total of five years, taxes are limited to 4% of income if prior-year income does not exceed the limit ($39,900 for 2027) and to 5% of income up to 150% of the limit ($59,850 for 2027). Taxes above the limit are deferred and remain a lien on the property; the last three years of deferred taxes, with interest, become due on a disqualifying event (owner's death, transfer of the property, or the home no longer being the owner's permanent residence), with exceptions. All owners must qualify and elect to defer, and a new application is required every year.

Question 8

How do you appeal a property tax assessment in North Carolina?

Accepted Answer

Request a hearing before the county board of equalization and review, in writing or by personal appearance, before the board adjourns. The board's first meeting must be held between the first Monday in April and the first Monday in May; in non-revaluation years it generally finishes by the third Monday after its first meeting and may not sit after July 1 (with limited exceptions). The board must mail its decision no later than 30 days after adjournment. For property tax relief applications, the assessor's notice of decision explains how to appeal.

Question 9

When are property taxes due in North Carolina?

Accepted Answer

Property taxes are due and payable on September 1 of the fiscal year for which they are levied. Taxes paid on or after January 6 are subject to interest: 2% for January 6 through February 1, then three-fourths of one percent per month or fraction of a month.

Homestead exemption	North Carolina has no general homestead exemption for all homeowners; its permanent-residence relief comes through three programs, of which each owner may receive only one: the Elderly or Disabled Exclusion (owners 65+ or totally and permanently disabled, with an income limit), the Disabled Veteran Exclusion, and the Circuit Breaker Tax Deferment Program. The Elderly or Disabled Exclusion excludes the greater of the first $25,000 or 50% of the appraised value of the permanent residence of a qualifying owner whose prior-year income does not exceed the income eligibility limit ($39,900 for the 2027 tax year). Source: NCDOR Form AV-9, Application for Property Tax Relief (2027); G.S. 105-277.1, 105-277.1B, 105-277.1C
How to apply	File Form AV-9 (Application for Property Tax Relief) with the county tax assessor where the property is located, not with the NC Department of Revenue. Applicants claiming disability (and under 65) also file Form AV-9A, Certification of Disability; disabled veterans file Form NCDVA-9, first completed by a Veterans Service Officer. Income-based programs require a copy of the prior year's federal return (first two pages and Schedule 1) or other income documentation. A new application is required every year for the Circuit Breaker program. Source: NCDOR Form AV-9, Application for Property Tax Relief (2027); G.S. 105-277.1, 105-277.1B, 105-277.1C
Application deadline	The application must be filed by June 1 to be timely. Source: NCDOR Form AV-9, Application for Property Tax Relief (2027); G.S. 105-277.1, 105-277.1B, 105-277.1C

Senior exemptions and freezes	Owners at least 65 years old (as of January 1) may use either the Elderly or Disabled Exclusion (the greater of $25,000 or 50% of appraised value excluded; income limit $39,900 for tax year 2027) or the Circuit Breaker Tax Deferment (see tax_relief_programs). Source: NCDOR Form AV-9, Application for Property Tax Relief (2027); G.S. 105-277.1, 105-277.1B, 105-277.1C
Veteran exemptions	Disabled Veteran Exclusion: excludes up to the first $45,000 of the appraised value of the permanent residence of a veteran discharged honorably or under honorable conditions who has a total and permanent service-connected disability or received VA benefits for specially adapted housing (38 U.S.C. 2101), disabled as of January 1. There is no age or income limit. It is also available to an unremarried surviving spouse of such a veteran, of a veteran who died of a service-connected condition, or of a servicemember who died of a service-connected condition in the line of duty. File Form NCDVA-9 (completed by a Veterans Service Officer) with the county assessor. Source: NCDOR Form AV-9, Application for Property Tax Relief (2027); G.S. 105-277.1, 105-277.1B, 105-277.1C
Disability exemptions	Owners under 65 who are totally and permanently disabled qualify for the Elderly or Disabled Exclusion or the Circuit Breaker Tax Deferment on the same income terms as seniors, and must file Form AV-9A, Certification of Disability. Source: NCDOR Form AV-9, Application for Property Tax Relief (2027); G.S. 105-277.1, 105-277.1B, 105-277.1C
Other relief (credits, deferrals, circuit breakers)	Circuit Breaker Property Tax Deferment: for owners 65+ or totally and permanently disabled who have owned the property for the five full years before January 1 and occupied it for a total of five years, taxes are limited to 4% of income if prior-year income does not exceed the limit ($39,900 for 2027) and to 5% of income up to 150% of the limit ($59,850 for 2027). Taxes above the limit are deferred and remain a lien on the property; the last three years of deferred taxes, with interest, become due on a disqualifying event (owner's death, transfer of the property, or the home no longer being the owner's permanent residence), with exceptions. All owners must qualify and elect to defer, and a new application is required every year. Source: NCDOR Form AV-9, Application for Property Tax Relief (2027); G.S. 105-277.1, 105-277.1B, 105-277.1C

North Carolina Property Tax Exemptions: Homestead, Senior and Veteran Relief

Quick answers for North Carolina

The homestead exemption

Senior, veteran and disability relief

Paying and appealing

Property Tax & Homestead Exemptions FAQ

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