How to apply for Elderly or Disabled Homestead Property Tax Exclusion in North Carolina

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. 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 (federal return or income statements)
• Proof the home is your permanent legal residence

Where to apply

Step by step

1. Gather Form AV-9, proof of age 65 or older or Form AV-9A for disability certification, prior-year income documents, and proof that the home is your permanent legal residence.
2. Check that you meet the rules before you apply. Your prior-year income for the 2026 tax year must be $38,800 or less. You must own and live in the home as your permanent legal residence as of January 1.
3. Make sure you are choosing the right North Carolina property tax relief program. You can receive only one of the three property tax relief programs.
4. Complete Form AV-9 with your information and any required details about your home, age, disability status, and income.
5. Apply online through your county tax assessor and submit Form AV-9 and your supporting documents.
6. Submit your application to your county tax assessor by June 1. Do not send it to the North Carolina Department of Revenue.

What to expect: After you apply, the county tax assessor reviews your Form AV-9 and documents to decide if your home qualifies for the exclusion. Processing times vary, so ask the county tax assessor if you want an estimate. If approved, the program excludes the greater of $25,000 or 50% of the appraised value of your permanent residence from taxation. This benefit must be renewed every year, so plan to apply again annually.

Renewals

annual