Property Tax Relief Programs

North Carolina offers three Property Tax Relief programs for qualifying taxpayers:
  • Elderly or Disabled Exclusion
  • Disabled Veteran Exclusion
  • Homestead Circuit Breaker
Property tax relief programs apply only to the permanent residence. The permanent residence includes the dwelling, the dwelling site (not to exceed one acre), and related improvements.

For qualification purposes, income is defined as all monies received from every source other than gifts or inheritances received from a spouse, lineal ancestor, or lineal descendant. For married applicants residing with their spouse, the income of both must be included, whether or not the property is in both names

Basic Qualification Criteria


The basic qualification criteria and information for each program are listed below:
  1. Elderly or Disabled Exclusion
  2. Disabled Veteran Exclusion
  3. Homestead Circuit Breaker
The basic qualification criteria for the Elderly or Disabled Exclusion program includes:
  • Age 65 or older or total and permanent disability
  • Income must be $29,500 or less
  • Must be a North Carolina resident
  • One time application required.
  • Deadline to submit application is June 1.
  • Assessment reduction of $25,000 or 50% of the appraised value, whichever is greater.