Benefits · Tax Relief
How to apply for Elderly or Disabled Homestead Property Tax Exclusion
North Carolina county tax assessor (under the NC Department of Revenue)
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.
Income limit for the 2026 tax year is $38,800 (prior-year income). You must own and occupy the home as your permanent legal residence as of January 1. You may receive only ONE of North Carolina's three property-tax relief programs (this exclusion, the Circuit Breaker deferment, or the Disabled Veteran exclusion). Disabled veterans get a separate $45,000 exclusion with no age or income limit. File Form AV-9 with the 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
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.