North Carolina · Property tax exemptions · Updated Oct 2026
North Carolina property tax exemptions
Homestead, senior, veteran, disability and surviving-spouse breaks in North Carolina: what each one is worth, who qualifies, how to apply and the deadline, in plain English.
No general exemptionhomestead exemption
Yessenior break
$45,000disabled veterans
See belowhomestead deadline
0.66%median tax rate
Exemptions by group
Every break for one group on one page, with step-by-step instructions and the tools set for that group.
Your county tax assessor decides all three homestead relief programs. You file one form (AV-9) with the assessor in the county where the home is, not with the NC Department of Revenue.
Elderly or Disabled Exclusion (Homestead Exclusion)
Excludes the greater of $25,000 or 50% of the appraised value of your permanent residence from property tax.
Who qualifies
An owner on the deed as of January 1 who is a North Carolina resident, lives in the home as a permanent residence, and is at least 65 years old or totally and permanently disabled as of January 1. Married co-owners file one application; other co-owners each apply for their share.
Income limit
Prior-year income (both spouses, all sources except gifts/inheritances from family) of no more than $38,800 for the 2026 tax year and $39,900 for the 2027 tax year; indexed yearly to the Social Security cost-of-living increase.
How to apply
File Form AV-9 with your county assessor (Mecklenburg accepts email). Attach the first two pages and Schedule 1 of last year's federal tax return (or W-2s and other income proof if you do not file). If under 65, attach Form AV-9A, Certification of Disability, completed by a physician or a government agency.
By June 1 (for example, June 1, 2027 for the 2027 tax year). The statute says the application 'should be filed during the regular listing period' (January) but must be accepted through June 1 preceding the tax year, which starts July 1 (G.S. 105-277.1(c)). Late applications may be approved for good cause, for that calendar year's taxes only (G.S. 105-282.1(a1)).
Renewal
One-time. G.S. 105-282.1(a)(2) lists this exclusion as a 'single application' benefit: once approved, you do not reapply unless your eligibility, ownership or use changes. Tell the assessor of changes; the assessor may review your eligibility.
Excludes the first $45,000 of the appraised value of your permanent residence.
Who qualifies
Veterans discharged honorably or under honorable conditions who have a total and permanent service-connected disability or received VA specially adapted housing benefits (38 U.S.C. 2101), disabled as of January 1. Also an unremarried surviving spouse of such a veteran, of a veteran who died of a service-connected condition, or of a servicemember who died of a service-connected condition in the line of duty. No age or income limit. You cannot combine it with the elderly/disabled exclusion or circuit breaker.
How to apply
File Form AV-9 with the county assessor plus Form NCDVA-9, Certification for Disabled Veteran's Property Tax Exclusion, which a Veterans Service Officer (state or county veterans service office) must complete first.
Your property tax is capped at 4% of your income if income is at or under the limit ($38,800 for 2026; $39,900 for 2027), or 5% if income is up to 150% of the limit ($58,200 for 2026; $59,850 for 2027). The rest is deferred, not forgiven: it stays a lien, and the last three years of deferred tax plus interest become due when you die, sell or stop living there.
Who qualifies
Owners 65 or older or totally and permanently disabled as of January 1 who have owned the home for the five full years before January 1 and lived in it for a total of five years. All owners must qualify and elect to defer.
Income limit
Up to $58,200 (2026 tax year) / $59,850 (2027 tax year); 4% cap at or below $38,800 / $39,900.
How to apply
File Form AV-9 (Parts 4, 5 and 6) with your county assessor every year, with your prior-year federal tax return pages and AV-9A if disabled and under 65.
Each owner can get only one of the three programs; if you are unsure which saves more, you can check more than one on Form AV-9 and the assessor will send you your options.
North Carolina has no general homestead exemption for all homeowners; relief is only for seniors, disabled people and disabled veterans.
Income counts money from every source, including Social Security, except gifts or inheritances from a spouse, parent, grandparent, child or grandchild.
Savings estimate for North Carolina
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for North Carolina
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for North Carolina
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in North Carolina
Is there a homestead exemption in North Carolina?
Our research found no general homestead exemption that every North Carolina homeowner can claim. North Carolina does have the breaks listed on this page, for example for seniors, veterans or people with disabilities.
Are there property tax breaks for seniors in North Carolina?
Elderly or Disabled Exclusion (Homestead Exclusion): Excludes the greater of $25,000 or 50% of the appraised value of your permanent residence from property tax. Circuit Breaker Property Tax Deferment: Your property tax is capped at 4% of your income if income is at or under the limit ($38,800 for 2026; $39,900 for 2027), or 5% if income is up to 150% of the limit ($58,200 for 2026; $59,850 for 2027). The rest is deferred, not forgiven: it stays a lien, and the last three years of deferred tax plus interest become due when you die, sell or stop living there.
Do disabled veterans get a property tax exemption in North Carolina?
Disabled Veteran Exclusion: Excludes the first $45,000 of the appraised value of your permanent residence.
Where do I apply for property tax exemptions in North Carolina?
Your county tax assessor decides all three homestead relief programs. You file one form (AV-9) with the assessor in the county where the home is, not with the NC Department of Revenue.
Think your home’s assessed value is too high? An exemption and an appeal are separate: you can do both.
Median effective tax rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax paid divided by the median home value.