Benefits · Tax Relief
How to apply for Circuit Breaker Property Tax Deferment Program
North Carolina county tax assessor (under the NC Department of Revenue)
Who it's for
The Circuit Breaker program caps the property tax on your permanent residence at a percentage of your income, deferring the rest. You must be age 65 or older, or totally and permanently disabled, and have owned and occupied the home for at least five years. For the 2026 tax year, if your prior-year income is $38,800 or less, tax is limited to 4% of income; if income is between $38,800 and $58,200, tax is limited to 5%. Apply on Form AV-9 every year by June 1.
For 2026: income up to $38,800 caps tax at 4% of income; income from $38,800 up to $58,200 caps tax at 5%. You must have owned AND occupied the residence for the last five full years. The deferred taxes become a lien and the most recent three years' deferred taxes become due (with interest) on a disqualifying event (death, transfer, or no longer using it as your residence). You may receive only ONE of the three NC property-tax relief programs. You must re-apply every year on Form AV-9 by June 1.
What you'll need
- Form AV-9 (Application for Property Tax Relief)
- Proof of age 65+ or Form AV-9A (disability certification)
- Prior-year income documentation
- Proof of 5 years of ownership and occupancy as permanent residence
Where to apply
Apply online: official application
By phone: 1-877-252-3052
Renewals
annual
Not sure if you qualify? Run a free check first.
Find my benefitsNot legal or financial advice. The agency makes the final eligibility decision.