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.
- Deadline
- Apply 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.
- Law
- N.C.G.S. 105-277.1; 105-282.1(a)(2)c, (a1)
Source: official page