older couple sitting outside with a computer

Elderly or Disabled Homestead Exemption

Property tax exclusions are available for qualifying elderly and disabled residents. Income must not exceed $37,900. Application deadline is June 1.

North Carolina allows property tax exclusions for senior adults and disabled individuals. If you qualify, you may receive an exclusion of either $25,000 or 50% of the taxable value of your residence (whichever is greater).

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

Requirements

  • The applicant's name must be on the deed or title to the residence as of Jan. 1.
  • An owner can apply for their primary residence only.
  • Is a North Carolina resident.
  • At least 65 or totally or permanently disabled. Total and permanent disability is a disability that substantially hinders a person from obtaining gainful employment.
  • Income does not exceed $37,900.