How to apply for Circuit Breaker Property Tax Deferment Program

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.

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

What to say when you call

"Hello, I'm calling to ask about Circuit Breaker Property Tax Deferment Program. I'd like to know whether I may qualify, what documents I need, and whether I can apply online, by mail, by phone, or in person. I understand I may need form AV-9 (Application for Property Tax Relief), proof of age 65+ or Form AV-9A (disability certification), prior-year income documentation — is anything else required? What is the best next step?"

Tip: have a pen ready, ask for the person's name, and write down any case or reference number they give you.

Step by step

1. Confirm you meet the eligibility requirements: you must be age 65 or older (or totally and permanently disabled), have owned and occupied the home as your permanent residence for at least the last five full years, and meet the income limits for the tax year you are applying for.
2. Gather your required documents: completed Form AV-9 (Application for Property Tax Relief), proof of age 65 or older or Form AV-9A (disability certification if applicable), prior-year income documentation, and proof of five years of ownership and occupancy as your permanent residence.
3. Note that you may receive only ONE of the three North Carolina property-tax relief programs. Make sure the Circuit Breaker program is the right choice for your situation before applying.
4. Submit Form AV-9 to your North Carolina county tax assessor by June 1 of the tax year. You can apply online or by calling 1-877-252-3052.
5. Keep a copy of everything you submit for your records.
6. Plan to re-apply every year. You must file a new Form AV-9 by June 1 each year to continue receiving the benefit.

What to expect: After you submit Form AV-9, your county tax assessor will review your application and documents. Processing times vary, so contact your county tax assessor or call 1-877-252-3052 for an estimate. If approved, the Circuit Breaker program will cap your property tax on your permanent residence at either 4% of your prior-year income (if income is $38,800 or less) or 5% (if income is between $38,800 and $58,200) for the 2026 tax year — the remaining taxes are deferred, not forgiven. Be aware that deferred taxes become a lien on your property, and the most recent three years of deferred taxes (plus interest) will become due if you pass away, transfer the property, or stop using it as your permanent residence. Because this is an annual program, you must file a new Form AV-9 by June 1 each year to keep the benefit.

Renewals

annual