North Carolina offers several property tax relief programs for residents and property owners. Each program below explains who qualifies and links to the application form.

Deadlines matter. Most applications are due June 1. Some programs have income limits.

How relief programs work

Some programs have income requirements you must meet to qualify. For these programs, income means money received from all sources during the year, except for gifts or inheritances from a spouse or a direct ancestor or descendant. Choose a program below to see the details and download the application.

Check your eligibility first

Use our online calculator to check whether you may qualify for the Elderly, Disabled, Circuit Breaker, or Disabled Veteran relief programs before you submit an application.

Launch eligibility calculator →

Real property programs

For homeowners and land.

  • Elderly or Disabled Homestead Exemption

    Excludes the greater of $25,000 or 50% of your home's taxable value for owners who are 65 or older, or totally and permanently disabled, and meet the income limit. Deadline: June 1.

    Application (AV-9) →
    Disability certification (AV-9A) →

  • Elderly or Disabled Circuit Breaker Deferral

    Lets qualifying owners defer part of the property tax on their permanent residence, based on a percentage of income. Owners must be 65 or older, or totally and permanently disabled, and have owned and lived in the home for at least five years. Deadline: June 1.

    Application (AV-9) →
    Disability certification (AV-9A) →

  • Disabled Veteran Homestead Exclusion

    Excludes the first $45,000 of your home's assessed value for honorably discharged veterans with a total and permanent service-connected disability, or their surviving spouse. No age or income limit. Deadline: June 1.

    Application (AV-9) →
    Disability certification (NCDVA-9) →

  • Present-Use Value Assessment

    Taxes qualifying farm, horticulture, and forestry land on its present use rather than full market value. This is a large reduction, but deferred taxes for the previous three years may be recaptured if the land leaves the program. File during the January listing period.

    Application (AV-5) →

  • Exemptions & Exclusions for Real & Business Personal Property

    Full or partial exemption for qualifying property such as religious, charitable, educational, and certain other uses. See Form AV-10 for the complete list of eligible categories. File January 1–31.

    Application (AV-10) →

Dollar amounts and income limits are set by the State and change each year — confirm the current figures before applying.

Registered motor vehicle programs

For registered vehicles. Registered vehicles are billed by the state through Tag & Tax Together with the registration renewal, not on the county bill.

  • Antique Automobile Exclusion

    Qualifying antique automobiles are assessed at the lower of their true value or $500, if they meet all five statutory conditions. The owner must file Form AV-66 with the county assessor within 30 days of the tax due date.

    Application (AV-66) →

We can help you apply

Phone(336) 228-1312

Office124 W. Elm St., Graham, N.C. 27253

Not sure which program fits?Our staff can walk you through the requirements and help you choose the right application for your situation.