Exemption for Seniors or Disabled
Tax Exemptions - Seniors or Disabled
Effective January 1, 2010, North Carolina has changed this exemption to exclude from property taxes the greater of $25,000 or 50% of the appraised value of a permanent residence owned and occupied by a qualifying owner. A qualifying owner is an owner who meets all of the following requirements as of January 1 preceding the taxable year for which the benefit is claimed:
- Is at least 65 years of age OR Totally and permanently disabled
- Has an income for the preceding calendar year of not more than $36,700.00 (see Definition)
- Is a North Carolina resident
On or before July 1 of each year, the North Carolina Department of Revenue is required to determine the income eligibility amount to be in effect for the Elderly or Disabled Property Tax Homestead Exclusion for the taxable year beginning the following July 1. This income eligibility limit is also used to determine the limitations in the Property Tax Homestead Circuit Breaker.
County tax offices need this information to update their annual abstracts with the new income eligibility limits. Under G.S. 105-277.1(a2), for taxable years beginning on or after July 1, 2008, the income eligibility limit for the Elderly or Disabled Property Tax Homestead Exclusion is twenty-five thousand dollars ($25,000).
For taxable years beginning on or after July 1, 2009, the income eligibility limit is the amount for the preceding year, adjusted by the same percentage of this amount as the percentage of any cost-of-living adjustment made to the benefits under Titles II and XVI of the Social SecurityAct for the preceding calendar year, rounded to the nearest one hundred dollars ($100.00). We have adopted the latest cost-of-living adjustment (COLA), which has been calculated by the Social Security Administration to be 8.7%.
Based on the COLA, the income eligibility limits for 2024 are as follows: Elderly or Disabled Property Tax Homestead Exclusion: $36,700 Property Tax Homestead Circuit Breaker: $55,050 For additional information on calculating the COLA, please visit the Social Security Administration’s website at: https://www.ssa.gov/oact/cola/latestCOLA.html.
The 2024 Form AV-9 Application for Property Tax Relief, which is web fillable, is now available on our website at: https://www.ncdor.gov/av-9-2024-application-property-tax-relief.Income is defined as any monies received from every source including social security benefits, retirement payments, proceeds from insurance policies, interest, dividends, etc. It does not include gifts or inheritances from a spouse or immediate family members.
Filing an Application
An application for this exemption must be filed with the Tax Listing Office before June 1 of the year in which you meet the above qualifications. To apply for this exclusion due to being permanently disabled, you must attach certification that you are totally and permanently disabled from a physician licensed as a medical doctor in North Carolina or a governmental agency authorized to make such a determination. You will receive notification if the application is denied.
Changes in Status
If you have previously received this exclusion, you do not need to apply again unless you have changed your permanent residence. If you have received the exclusion, and your income now exceeds $36,700, you must notify our office. If you received the exclusion because you were totally and permanently disabled, and you are no longer totally and permanently disabled, you must notify our office. If the person receiving this benefit is deceased, then the heirs or trustee must notify our office. Failure to make notification of changes will result in disqualification and discovery of the exemption amount along with penalties and interest.
Senior or Disibility AV-9 applications are available online (PDF), in person, or by mail. Please note that eligibility requirements may change from year to year. Download the application to review current eligibility requirements.
Certification of Disability AV-9A If you are applying for disability, please have this additional form completed by your physician.
If you are a Disabled Veteran, please see the Exemption for Disabled Veterans for eligibility requirements.
Completed forms must be mailed to: