How to apply for Circuit Breaker Property Tax Deferment Program in North Carolina

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. Send it to your county tax assessor, not the N.C. Department of Revenue; county assessor addresses and phone numbers are on the NCDOR county assessors list (ncdor.gov/documents/north-carolina-county-assessors-list).

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

Step by step

1. Check that you qualify. You must be age 65 or older, or totally and permanently disabled. You also must have owned and occupied the home as your permanent residence for the last five full years.
2. Review the income limits for the 2026 tax year. If your prior-year income is $38,800 or less, your tax is capped at 4% of income. If your income is more than $38,800 and up to $58,200, your tax is capped at 5% of income.
3. Gather your documents. Get Form AV-9, proof that you are age 65 or older or Form AV-9A for disability certification, prior-year income documents, and proof of five years of ownership and occupancy as your permanent residence.
4. Complete Form AV-9. Fill it out fully and make sure the information matches your supporting documents.
5. Apply online with your county tax assessor. Send the application to your county tax assessor, not the North Carolina Department of Revenue.
6. Reapply every year by June 1. You may receive only one of North Carolina's three property-tax relief programs.

What to expect: After you apply, your county tax assessor reviews your Form AV-9 and documents and may contact you if more information is needed. Processing times vary, so ask the county tax assessor if you want an estimate. If approved, part of your property tax may be deferred. The deferred taxes become a lien, and the most recent three years of deferred taxes become due with interest if there is a disqualifying event, such as death, transfer, or no longer using the home as your residence. This program must be renewed every year by filing Form AV-9 by June 1.

Renewals

annual