The three programs, side by side
North Carolina has three homestead relief programs, all handled by your county tax office. You can receive only one at a time. The income limit for the 2027 tax year is $39,900, and it applies to your 2026 income (NC Department of Revenue, Form AV-9 for 2027, checked October 12, 2026).
| Program | Who it is for | What it does | Apply |
|---|---|---|---|
| Elderly or disabled exclusion N.C.G.S. 105-277.1 | Age 65 or older, or totally and permanently disabled, on January 1. NC resident. 2026 income of $39,900 or less. | Removes the greater of $25,000 or 50% of the home’s appraised value from taxation. | Once. It carries forward unless something changes. |
| Disabled veteran exclusion N.C.G.S. 105-277.1C | A veteran with an honorable or under-honorable-conditions discharge and a certified permanent and total service-connected disability, or the unremarried surviving spouse. No age or income limit. | Removes the first $45,000 of appraised value from taxation. | Once. It carries forward unless something changes. |
| Circuit breaker tax deferment N.C.G.S. 105-277.1B | Age 65 or older, or totally and permanently disabled. Owned and lived in the home at least five years. 2026 income up to $59,850 (150% of the limit). | Caps the tax you pay at 4% of income (income up to $39,900) or 5% of income (up to $59,850). The rest is deferred, not forgiven. | Every year. |
Income means money from any source, except gifts or inheritances from a spouse, parent, grandparent, child or grandchild (N.C.G.S. 105-277.1(b)(1a)). The AV-9 form walks through what to include.
When and where to apply
Applications for the 2027 tax year are due by June 1, 2027. The law lets you file during the January listing period and requires the county to accept applications through June 1 (N.C.G.S. 105-277.1(c), 105-277.1B(n) and 105-277.1C(c), ncleg.gov, checked October 12, 2026). The form is AV-9, and it goes to your county assessor. The state form itself says not to send it to the Department of Revenue.
- Disabled applicants need proof of disability. Pender County, for example, asks for Form AV-9A signed by a North Carolina licensed medical doctor (Pender County Property Tax Relief page, checked October 12, 2026).
- Disabled veterans attach the VA certification or proof of benefits; Pender County uses Form NCDVA-9 signed by a veterans service representative.
If you missed the June 1, 2026 deadline for this year’s bill, the law allows a late application when you show good cause. If it is approved, it covers the taxes levied in the year you file (N.C.G.S. 105-282.1(a1)). Ask your county tax office whether that applies to you.
What to do first
- Add up your 2026 household income, both spouses if married and living together, and compare it to $39,900 and $59,850.
- Call your county tax office and ask for the 2027 AV-9 and any county checklist.
- Gather proof: ID showing age, disability certificate or VA letter, and income records.
- File early in 2027, well before June 1, and keep a dated copy.
- If you are already behind on this year’s bill, read our answer on what happens if you cannot pay by January 5 and ask the tax office about a payment plan.
What happens when you sell or the house passes on
The two exclusions simply end when you no longer qualify or no longer own the home. Nothing is owed back.
The circuit breaker is different. The taxes you did not pay become a lien on the house. When a disqualifying event happens, the deferred taxes for the preceding three years become due, with interest counted from the dates they were first due (N.C.G.S. 105-277.1B(h) and (i), 105-277.1F). Disqualifying events are selling or transferring the home, the owner’s death, and the home no longer being the owner’s permanent residence. There are exceptions when a spouse or co-owner who lives there keeps the home. The tax collector must mail you a notice by September 1 each year showing what would be due.
If you sell a house with deferred taxes, expect that amount to be paid from the proceeds at closing, so it helps to know the number early. Our guide to taxes on an inherited house in NC covers the other tax questions heirs ask.
County notes
The rules are statewide, but you file with your own county. Contacts below are from the NC Department of Revenue assessors list dated September 23, 2026.
| County | Assessor office | Phone |
|---|---|---|
| New Hanover | 230 Government Center Dr., Ste. 190, Wilmington | 910-798-7300 |
| Brunswick | P.O. Box 269, Bolivia | 910-253-2829 |
| Pender | P.O. Box 67, Burgaw | 910-259-1221 |
| Onslow | 234 NW Corridor Blvd., Jacksonville | 910-989-2200 |
Pender County’s relief page still shows the 2025 income figure of $38,800 and says it reviews enrolled owners every eight years. Use the 2027 state form for the current limit.
Listing versus a cash offer: an honest comparison
If property taxes are the main strain, apply for relief first. For many owners on a fixed income, that makes staying affordable, which is often better than selling at all.
If you are selling anyway, to downsize or to pay for care, listing with an agent usually brings more money when the house is in fair shape and you have a few months. A cash sale trades some of that price for a set closing date, no repairs and no showings, which can matter when a parent is already in care or the house needs work. Either way, any deferred circuit breaker taxes are paid from the proceeds. Our guide to cash offer versus listing walks through the math.
Frequently asked questions
Do I have to reapply for the senior property tax exclusion every year?
No, not for the elderly or disabled exclusion or the disabled veteran exclusion. Once approved, they carry forward unless your situation or the property changes (N.C.G.S. 105-282.1). The circuit breaker deferment is different: you must file a new application every year.
Does my spouse’s income count toward the limit?
Yes. If you are married and live together, both spouses’ income counts toward the $39,900 limit for the 2027 tax year, even if only one name is on the deed. Only one spouse needs to be 65 or older or totally and permanently disabled (N.C.G.S. 105-277.1).
Do I have to pay back the circuit breaker deferral?
Yes, eventually. The deferred taxes are a lien on the home. When you sell, when the owner dies, or when the home stops being your permanent residence, the deferred taxes for the last three years come due with interest, unless a spouse or co-owner who lives there keeps the home (N.C.G.S. 105-277.1B and 105-277.1F).
I missed the June 1 deadline. Is it too late?
Not always. North Carolina allows a late application when you show good cause, and an approved late application covers the taxes levied in the year you file (N.C.G.S. 105-282.1(a1)). If that does not fit, the next deadline is June 1, 2027 for the 2027 tax year.
Questions about your situation? Call or text (910) 372-6720.
Sources: N.C.G.S. 105-277.1, 105-277.1B, 105-277.1C, 105-277.1F and 105-282.1 (ncleg.gov, checked October 12, 2026); NC Department of Revenue, Form AV-9 Application for Property Tax Relief, 2027 (ncdor.gov, checked October 12, 2026); NC Department of Revenue, North Carolina County Assessors List dated September 23, 2026 (ncdor.gov, checked October 12, 2026); Pender County Property Tax Relief page (pendercountync.gov, checked October 12, 2026); Legal Aid of North Carolina, Apply for Help (legalaidnc.org, checked October 12, 2026).
