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 $31,900.00 (see Definition)
- Is a North Carolina resident
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 $31,900, 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.
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: