Seniors' Health Insurance Information Program (SHIIP)
Free, unbiased Medicare counseling in North Carolina. Trained counselors go through your costs and choices with you, and they don't sell plans.
Taxes
Property tax relief for seniors in North Carolina
North Carolina has 2 programs that can lower property taxes for older adults: Elderly or Disabled Exclusion and Circuit Breaker Property Tax Deferment Program. Each one has its own rules and deadline.
Elderly or Disabled Exclusion
North Carolina's Elderly or Disabled Exclusion takes $25,000 or half of your home's appraised value, whichever is more, off the value you are taxed on. You may qualify if you are 65 or older and your income for the year before is under the state limit, which is $39,900 for the 2027 tax year. You apply once with your county tax assessor, by June 1.
How to apply
- In person
- Send Form AV-9, Application for Property Tax Relief, to the tax assessor in the county where the home is, with the first two pages and Schedule 1 of last year's federal tax return. Don't send it to the Department of Revenue.
Who may qualify
| Age, as of January 1 | 65 or older (or totally and permanently disabled). If a married couple owns the home, only one needs to qualify. |
|---|---|
| Income limit for the 2027 tax year (based on 2026 income) | $39,900 or less |
| Income limit for the 2026 tax year (based on 2025 income) | $38,800 or less |
| Home | You may qualify if you own the home, it is your permanent legal residence, and you are a North Carolina resident |
| What counts as income | All money from every source, including tax-free Social Security and interest, for you and a spouse who lives with you |
What you may get
| Exclusion | $25,000 or 50% of your home's appraised value, whichever is more, is not taxed |
|---|
Dates, renewals and waiting lists
| Application deadline | June 1 of the tax year you are applying for (June 1, 2027 for the 2027 tax year) |
|---|---|
| Renewal | Apply once. You don't need to reapply unless your eligibility or the property changes. |
How North Carolina is different
Where North Carolina's rules differ from the federal rules for Property tax relief for seniors.
- The income limit rises each year with the Social Security cost-of-living adjustment
- You can get only one of the three relief programs: this exclusion, the Disabled Veteran Exclusion or the Circuit Breaker deferment
Sources: North Carolina General Assembly (source 3), North Carolina Department of Revenue (source 1)
Good to know
- Renters: this program is only for owners who live in the home. Condos, apartments in a multi-unit building and manufactured homes you own can qualify.
- You keep the exclusion during a temporary stay in a hospital, rest home or nursing home, as long as the home is empty or lived in by your spouse or a dependent.
Circuit Breaker Property Tax Deferment Program
North Carolina's Circuit Breaker program caps the property tax you pay each year at 4% or 5% of your income if you are 65 or older. The rest is deferred as a lien on the home, and the last three years of deferred taxes, with interest, come due when you die, sell or move out. You must apply every year with your county tax assessor, by June 1.
How to apply
- In person
- Send Form AV-9, Application for Property Tax Relief, to the tax assessor in the county where the home is, with last year's income information. Don't send it to the Department of Revenue.
Who may qualify
| Age, as of January 1 | 65 or older (or totally and permanently disabled) |
|---|---|
| Income limit for the 2027 tax year (based on 2026 income) | $59,850 or less (taxes capped at 4% of income up to $39,900, or 5% above that) |
| Income limit for the 2026 tax year | $58,200 or less (4% cap up to $38,800, 5% above that) |
| Home | You may qualify if you have owned the home for the five full years before January 1 and lived in it for a total of five years |
| Co-owners | Every owner must qualify and agree to defer, or no one can use this program |
What you may get
| Tax cap, 2027 tax year | Taxes limited to 4% of your income if it is $39,900 or less, or 5% if it is up to $59,850. The rest is deferred. |
|---|---|
| When deferred taxes come due | The last three years of deferred taxes, with interest, are due when the owner dies, the home is transferred, or it is no longer the owner's permanent residence |
Dates, renewals and waiting lists
| Application deadline | June 1 of the tax year you are applying for |
|---|---|
| Renewal | You must file a new application every year |
How North Carolina is different
Where North Carolina's rules differ from the federal rules for Property tax relief for seniors.
- Ties your tax to your income rather than your home's value
- Can't be combined with the Elderly or Disabled Exclusion; if you're unsure which is better, you can mark both on the form and the assessor sends you your options
Good to know
- Renters: this program is only for owners who live in the home.
- Deferred taxes stay a lien on the home, and interest runs as if they had been paid on time.
Free help
Free help with this in North Carolina
More help in North Carolina
Property tax relief in another state
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
- North Carolina Department of Revenue, AV-9 2027 Application for Property Tax Relief (official government site). Checked Oct 28, 2026.
- North Carolina Department of Revenue, AV-9 2026 Application for Property Tax Relief (official government site). Checked Oct 28, 2026.
- North Carolina General Assembly, G.S. 105-277.1, Elderly or disabled property tax homestead exclusion (official government site). Checked Oct 28, 2026.
- North Carolina General Assembly, G.S. 105-282.1, Applications for property tax exemption or exclusion (official government site). Checked Oct 28, 2026.
Was this page helpful?
Report an error on this page
Newsletter
Get an email when the rules change
Benefit figures, deadlines and rules change every year. We'll tell you what changed and what to check, about twice a month.
- Free, about twice a month
- One-click unsubscribe in every email
- We never sell or share your email