Assistance for Elderly and Permanently Disabled
The North Carolina General Assembly offers three programs: the Elderly and Disabled Exclusion, the Disabled Veteran Exclusion, and the Circuit Breaker Tax Deferment. Please contact us to discuss eligibility or for assistance in completing the application.
Please complete and print the Application for Homestead Exclusion, Disabled Veteran Exclusion and Circuit Breaker Tax Deferment (Form AV-9) and mail the completed application to our office before June 1st of 2015. Please include a copy of a photo ID along with proof of income for the previous calendar year. For example, if you are applying before June 1st of 2015 you would include proof of income for 2014.
In addition, a Certification of Disability for Elderly/Disabled Homestead Exclusion (Form AV-9A) should be completed and submitted for those totally and permanently disabled.
Homestead Exclusion Program
Under NC General Statute 105-277.1, the Homestead Exclusion Program offers a discount for 2015 of $25,000 or 50 percent of the appraised value of your home plus the value of up to 1.0 acre of land, whichever is greater. However, you must apply and qualify to receive this excluson.
Some Major Eligibility Requirements:
- Be at least 65 years old or permanently disabled on January 1st
- Have income below $29,000
- Property on application is your permanent residence
- Be the owner of your home as of January 1st
If you received this exclusion last year and live in the same residence, you do not need to apply again. If you received the exclusion last year, but the property no longer qualifies for any reason, please notify the Tax Office.
If you are applying for the Homestead Exclusion Program you may also qualify for payment assistance with your 3R Fee. Please print and complete the 3R Fee Assistance Application for Homestead Exclusion. Submit this application with your Homestead Exclusion Application.
Circuit Breaker Tax Deferment
Under NC General Statute 105-277.1B, the Circuit Breaker Tax Deferment creates a lien on property and is a tax deferment program. Upon disqualification, the responsible party must pay taxes from the last three years of program participation. Possible disqualifying events include if the owner transfers the residence, if the owner dies, or if the owner ceases to use the property as a permanent residence. Multiple owners of a permanent residence must all qualify for the circuit breaker before a deferment of taxes will be allowed.
If you have questions you may contact the Tax Office at 919-245-2100, option 2 or come to the office to speak directly to a staff member.