The Homestead Exemption in North Carolina
Who qualifies for the North Carolina homestead property tax exemption, how much it saves, and how and when to apply.
Short 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… NCDOR Form AV-9, Application for Property Tax Relief (2027); G.S. 105-277.1, 105-277.1B, 105-277.1C
| 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). |
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| 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. |
| Application deadline | The application must be filed by June 1 to be timely. |
More North Carolina property tax & homestead exemptions
- Senior, Veteran and Disability Property Tax Relief in North Carolina
- Appealing Your Property Tax Assessment in North Carolina
- All North Carolina property tax & homestead exemptions rules
FAQ
What is the homestead exemption in North Carolina?
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).
How do you apply for a homestead exemption in North Carolina?
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.
When is the deadline to apply for a homestead exemption in North Carolina?
The application must be filed by June 1 to be timely.
General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.