North Carolina · 2026
North Carolina property tax exemptions
✓ Verified August 2026 against official county pages — 3 sources linked below.
Exemptions lower the value your taxes are figured on — for most homeowners they're the easiest money on this page. Nearly every one has a filing date, though, and missing it usually costs you a year. The statewide programs and their deadlines are below; many counties and cities layer their own versions on top.
| Exemption | Deadline to file | What it's worth |
|---|---|---|
| Elderly or disabled homestead exclusion | Apply by June 1 (Form AV-9) | Excludes the greater of $25,000 or 50% of the home's assessed value for homeowners 65+ or totally disabled, under the annually adjusted income limit (about $37,000 recently) |
| Circuit breaker tax deferral | Apply by June 1, annually | Caps the current bill at a percentage of income for qualifying owners 65+/disabled — the difference defers as a lien payable on transfer |
| Disabled veteran homestead exclusion | Apply by June 1 | $45,000 off assessed value for honorably discharged veterans with 100% permanent service-connected disability (and surviving spouses) — no income test |
65 or older?
Start with the Elderly or disabled homestead exclusion — Excludes the greater of $25,000 or 50% of the home's assessed value for homeowners 65+ or totally disabled, under the annually adjusted income limit (about $37,000 recently). Deadline: Apply by June 1 (Form AV-9).
Comparing states? Every state's senior program is in the senior property tax exemptions by state table.
How to file
Elderly or disabled homestead exclusion: File AV-9 with your county assessor with income documentation; one application, county verifies eligibility.
Circuit breaker tax deferral: Same AV-9 form; note the deferral becomes payable when the home changes hands.
Disabled veteran homestead exclusion: File AV-9 with the veteran certification (NCDVA-9).
Amounts and dates above are the statewide baseline — where counties or cities run their own versions, the local deadline and paperwork can differ. Confirm with your county assessor before relying on a date.
Exempted and still think the bill is high? The next lever is the value itself: how to appeal in North Carolina.
Common questions
- Does North Carolina have a senior property tax exemption?
- Yes — Elderly or disabled homestead exclusion. Excludes the greater of $25,000 or 50% of the home's assessed value for homeowners 65+ or totally disabled, under the annually adjusted income limit (about $37,000 recently). Deadline: Apply by June 1 (Form AV-9).
- Do North Carolina exemptions apply automatically?
- Most don't — nearly every program starts with an application, and some must be renewed. Missing the filing window usually means waiting a year, so if you live in the home you own, check what you've claimed before anything else. Confirm details with your county assessor.
Sources
Every fact on this page comes from an official page. Check them yourself:
- NCDOR — Application for Property Tax Relief (AV-9) — checked 2026-08-12
- Mecklenburg County — disabled veterans homestead exclusion — checked 2026-08-12
- Wake County — property tax bill help — checked 2026-08-12