How to apply for Elderly or Disabled Homestead Property Tax Exclusion

Who it's for

This program lowers property tax for North Carolina homeowners who are age 65 or older, or totally and permanently disabled. It excludes the greater of $25,000 or 50% of the appraised value of your permanent residence from taxation. For the 2026 tax year your prior-year income must be $38,800 or less. Apply on Form AV-9 to your county tax assessor 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 (federal return or income statements)
• Proof the home is your permanent legal residence

Where to apply

What to say when you call

"Hello, I'm calling to ask about Elderly or Disabled Homestead Property Tax Exclusion. 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 (federal return or income statements) — 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 qualify: you must be age 65 or older, or totally and permanently disabled, and you must own and occupy the home as your permanent legal residence as of January 1 of the application year. Your prior-year income must be $38,800 or less for the 2026 tax year.
2. Note that this program cannot be combined with North Carolina's other property-tax relief options. You may receive only one of the three programs — this exclusion, the Circuit Breaker deferment, or the Disabled Veteran exclusion. Choose the program that benefits you most before applying.
3. Gather your required documents: Form AV-9 (Application for Property Tax Relief); proof of age 65 or older, or Form AV-9A (disability certification) if applying based on disability; prior-year income documentation such as your federal tax return or income statements; and proof that the home is your permanent legal residence.
4. Complete Form AV-9. Fill it out fully and accurately. If you are applying based on disability, also complete Form AV-9A.
5. Submit your completed form to your North Carolina county tax assessor by June 1. You can apply online or by calling 1-877-252-3052 for assistance.
6. Keep copies of all documents and your submitted application for your records.

What to expect: After submitting Form AV-9, your county tax assessor will review your application and documents. If approved, the greater of $25,000 or 50% of your home's appraised value will be excluded from taxation, lowering your property tax bill. Processing times vary, so contact your county tax assessor for an estimate. Because this benefit must be renewed every year, watch for renewal notices and reapply by June 1 each year. Make sure your income and residency still meet the requirements at each renewal.

Renewals

annual