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Elderly or Disabled Property Tax Deferral (Circuit Breaker)

Allows qualifying individuals the option to defer a portion of the property taxes owed on their permanent residence. Income must not exceed $56,850. Application deadline is June 1.

The Circuit Breaker program allows qualifying individuals the option to defer a portion of the property taxes owed on their permanent residence.

Current Deferral Limits

  • $37,900 or less - The portion of property taxes that exceeds 4% of the owner’s income may be deferred.
  • $37,900 but less than or equal to $56,850 - The portion of the property taxes that exceeds 5% of the owner’s income may be deferred. 

Qualified applicants under 65 must have a medical professional complete Form AV-9A Disability Certification on their behalf.

How to Submit Your Exemption Application

Please send your completed application to [email protected] (preferred) or mail to:

County Assessor’s Office 
Real Property Exemptions 
P.O. Box 31127
Charlotte, NC 28231

Requirements