Tax Relief Programs

Residents that qualify for this program receive an exclusion of the greater of $25,000 or 50% of the qualifying, assessed value of their permanent residence. The permanent residence includes the dwelling, the dwelling site (not to exceed one acre), and the related improvements.

Qualifications:

• Minimum Age 65 years; OR Totally & Permanently Disabled - No Minimum Age
• Combined Income Limit $37,900 (Applicant & Spouse)
• Permanent Residence
• Must Meet Qualifications January 1
• One Time Application Required
• Application Deadline is June 1 

To apply, complete and submit FORM AV-9 and required income statements with the tax office by June 1. For disabled applicants, you must also complete FORM AV9-A signed by a physician licensed to practice medicine in North Carolina.

This program limits taxes to a percentage of the qualifying owner's income. Remaining taxes over the limit become deferred, with the three most current years of deferred taxes becoming due, with interest, when a disqualifying event occurs. Deferred taxes become a lien on the property.

Qualifications:

• Minimum Age 65 years; OR Totally & Permanently Disabled - No Minimum Age
• Combined Income Limit $56,850 (Applicant & Spouse)
• Must Own & Occupy Residence For Past Five Years
• Must Meet Qualifications January 1
• Requires An Annual Application 

To apply, complete and submit FORM AV-9 and required income statements with the tax office by June 1. For disabled applicants, you must also complete FORM AV-9A signed by a physician licensed to practice medicine in North Carolina.

Veterans and surviving spouses that qualify for this program will receive an exclusion of the first $45,000 of assessed value on their permanent residence.

Qualifications:

• Honorably Discharged Disabled Veterans
• Unmarried Surviving Spouses
• Totally & Permanently Disabled
• Service Connected Disability
• No Age or Income Limitations
• Permanent Residence
• Must Meet Qualifications January 1
• One Time Application Required
• Application Deadline is June 1 

To apply, complete and submit FORM AV-9 with the tax office by June 1, along with FORM NCDVA-9 certified by Secretary of NC Department of Military and Veterans Affairs, or Secretary's designee, or evidence of benefits received for specially adapted housing under 38 USD2101.