Who qualifies for the Elderly or disabled homestead exclusion in North Carolina?

This must be your permanent home. On January 1 before the tax year you must be 65 or older, or totally and permanently disabled. Your income for the prior calendar year must be $38,800 or less (2026 limit). Owners under 65 who are not disabled do not qualify. You can't combine it with the disabled veteran exclusion or the circuit breaker. The greater of $25,000 or 50% of your home's appraised value is left out of taxation for every taxing unit. Deadline: June 1 before the tax year. File in the regular listing period. The assessor must accept filings through June 1.

Who qualifies for the Disabled veteran homestead exclusion in North Carolina?

A disabled veteran with an honorable or under-honorable-conditions discharge who, as of January 1, has a 100% permanent and total service-connected disability or gets benefits for specially adapted housing. Also the unremarried surviving spouse of a veteran who died of a service-connected condition, or of a servicemember who died in the line of duty from a service-connected condition (not willful misconduct). No age or income limit. If spouses own the home together, one full exclusion applies if either one qualifies. You can't combine it with the elderly or disabled exclusion or the circuit breaker. The first $45,000 of your home's appraised value is left out of taxation. Deadline: June 1 of the tax year. Get the veterans certification well before June 1.

Who qualifies for the Circuit breaker deferral in North Carolina?

You are 65 or older, or totally and permanently disabled. You have owned and lived in your home for at least five years. Your prior-year income is $58,200 or less (2026). You can't combine it with the exclusions. Your tax is limited to 4% of your income if income is $38,800 or less, or 5% of income if it is over $38,800 and up to $58,200. The extra tax is deferred, not forgiven. It is a lien on your home and interest applies. The last three years of deferred tax come due if you stop qualifying. Each September the collector sends a notice of what you have deferred. Deadline: June 1 before the tax year.

Rules by state / North Carolina

North Carolina property tax, line by line.

Your county tax collector sends one property tax bill a year. Some cities add their own tax to the same bill or send a separate one. North Carolina has no state property tax.

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At a glance

Who sends the bill: The county tax collector. Cities may bill through the county or send their own bill.
When it comes: Usually in summer, before the September 1 due date. Each county sets its own mail date.
When it's due: September 1. You can pay the face amount through January 5.
If you pay late: Interest starts January 6: 2% for January 6 through February 1, then three-fourths of 1% for each month or part of a month after that. The USPS postmark counts.
Value is set as of: January 1
Limits on increases: No statewide cap on value increases and no homestead freeze.

Bill dates source · Assessment source

What may come off

3 programs homeowners can claim

None of these are applied for you automatically. Each one is free to apply for. If you upload your bill, we check which ones are already on it and which may fit you.

Elderly or disabled homestead exclusion

Who: This must be your permanent home. On January 1 before the tax year you must be 65 or older, or totally and permanently disabled. Your income for the prior calendar year must be $38,800 or less (2026 limit). Owners under 65 who are not disabled do not qualify. You can't combine it with the disabled veteran exclusion or the circuit breaker.
What you get: The greater of $25,000 or 50% of your home's appraised value is left out of taxation for every taxing unit.
How to apply: File form AV-9 with your county assessor. If you are disabled, also include a North Carolina physician certificate or a government disability determination.
Deadline: June 1 before the tax year. File in the regular listing period. The assessor must accept filings through June 1.
If you're late: June 1 is the last date the assessor must accept. There is no refund for earlier years.
After that: One time while you stay eligible. Your income must stay within the limit. If you qualified as disabled, you don't need another disability certificate.

AV-9: the form · Source

Disabled veteran homestead exclusion

Who: A disabled veteran with an honorable or under-honorable-conditions discharge who, as of January 1, has a 100% permanent and total service-connected disability or gets benefits for specially adapted housing. Also the unremarried surviving spouse of a veteran who died of a service-connected condition, or of a servicemember who died in the line of duty from a service-connected condition (not willful misconduct). No age or income limit. If spouses own the home together, one full exclusion applies if either one qualifies. You can't combine it with the elderly or disabled exclusion or the circuit breaker.
What you get: The first $45,000 of your home's appraised value is left out of taxation.
How to apply: File form AV-9 and form NCDVA-9 with your county tax office. A county or state veterans service office must certify the NCDVA-9. Form: AV-9 and NCDVA-9.
Deadline: June 1 of the tax year. Get the veterans certification well before June 1.
If you're late: June 1 is the timely date. It is not a multi-year refund.
After that: One time while the disability or unremarried surviving spouse status continues.

AV-9 and NCDVA-9: the form · Source

Circuit breaker deferral

Who: You are 65 or older, or totally and permanently disabled. You have owned and lived in your home for at least five years. Your prior-year income is $58,200 or less (2026). You can't combine it with the exclusions.
What you get: Your tax is limited to 4% of your income if income is $38,800 or less, or 5% of income if it is over $38,800 and up to $58,200. The extra tax is deferred, not forgiven. It is a lien on your home and interest applies. The last three years of deferred tax come due if you stop qualifying. Each September the collector sends a notice of what you have deferred.
How to apply: File form AV-9 with your county assessor.
Deadline: June 1 before the tax year.

AV-9: the form

Think your value is too high?

Asking for a lower appraised value

Free review: Take your notice to the county assessor for a free informal review before the board hearing.
Formal appeal: The county board of equalization and review, then the North Carolina Property Tax Commission.
Deadline: The county board meets after notices go out, usually in the spring. Your notice gives the date the board adjourns. An appeal to the Property Tax Commission is generally due 30 days after the board's notice.
Good to know: Check your notice for the exact board dates. Ask your county whether the board can raise your value before you appeal, and keep paying your bill on time while it is reviewed.

A formal appeal reopens your whole value: the board can raise it as well as lower it. Bring recent sales of similar homes.

Source · We never charge for help asking for a lower value.

What can't come off

Charges you can't remove

North Carolina has no general homestead exemption. If you are under 65, not totally and permanently disabled, and not a qualifying disabled veteran or surviving spouse, you can't remove the tax this way.
Value above the greater of $25,000 or 50% of value, or above $45,000 for a disabled veteran.
Tax deferred under the circuit breaker. It stays a lien, and the last three years come due when you stop qualifying.
Special assessments and fees that are not property tax.
Interest that starts January 6.

Special assessments are separate from the property tax exclusions. The elderly, disabled and disabled veteran exclusions lower your appraised value for property tax only. They were not found to cover solid-waste fees or special assessments. The circuit breaker defers property tax only.

Watch out. You can only use one relief program in a year. The exclusions and the circuit breaker can't be combined, so choose the one that helps you most. The circuit breaker is a deferral, so the tax is owed later with interest.

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Rules checked October 28, 2026 against official North Carolina sources. Rules change: check the deadline with your county before you rely on it. Not legal or tax advice.