North Carolina · Property tax exemptions for seniors · Updated Oct 2026
North Carolina property tax exemptions for seniors (2026)
Every statewide property tax break for older homeowners in North Carolina that our guide lists: extra exemptions, freezes, deferrals and age-based credits. What each is worth, the starting age, the income limit, the deadline and how to apply.
Short answer
The main property tax break for seniors in North Carolina is the 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.
Worth
See the rules
Age
65 or older
Income limit
Prior-year income of no more than $38,800 for the 2026 tax year and $39,900 for the 2027…
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.
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.
Deadline: 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.
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.
Deadline: By June 1 each year (G.S. 105-277.1B(n): accepted through June 1 preceding the tax year).
Renewal: Every year. The circuit breaker is not on the single-application list in G.S. 105-282.1(a)(2), so the general rule of filing annually applies.
Savings estimate for North Carolina
None of these breaks is one fixed dollar amount taken off your home's value, so we can't estimate the savings here. What each one is worth is on its card above.
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.
Pre-set for seniors: you own and live in the home, age 65. Change any answer to your own.
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 seniors property tax breaks in North Carolina
Who qualifies for property tax breaks for seniors in North Carolina?
Elderly or Disabled Exclusion (Homestead Exclusion): 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. Circuit Breaker Property Tax Deferment: 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.
Is there an income limit for seniors' property tax breaks in North Carolina?
Elderly or Disabled Exclusion (Homestead Exclusion): 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. Circuit Breaker Property Tax Deferment: Up to $58,200 (2026 tax year) / $59,850 (2027 tax year); 4% cap at or below $38,800 / $39,900.
When is the deadline for seniors to apply in North Carolina?
Elderly or Disabled Exclusion (Homestead Exclusion): 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)). Circuit Breaker Property Tax Deferment: By June 1 each year (G.S. 105-277.1B(n): accepted through June 1 preceding the tax year).
Do seniors have to reapply every year in North Carolina?
Elderly or Disabled Exclusion (Homestead Exclusion): 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. Circuit Breaker Property Tax Deferment: Every year. The circuit breaker is not on the single-application list in G.S. 105-282.1(a)(2), so the general rule of filing annually applies.
Where do seniors apply for property tax breaks 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. For the Elderly or Disabled Exclusion (Homestead Exclusion): File Form AV-9 with your county assessor (Mecklenburg accepts email).