North Carolina Property Tax Relief for Seniors 2026
Every statewide property tax break North Carolina offers older homeowners that we could confirm on an official page: the type of relief, the age and income limits, the amount, how to apply and the deadline.
North Carolina has two statewide property tax relief programs for homeowners aged 65+ (or totally and permanently disabled), both filed on Form AV-9 with the county assessor by June 1. The Elderly or Disabled Exclusion removes the greater of $25,000 or 50% of the home's appraised value for owners with 2025 income of $38,800 or less (2026 tax year). The Circuit Breaker Deferment caps taxes at 4% of income (income up to $38,800) or 5% (up to $58,200) and defers the rest as a lien. There is no statewide senior assessment freeze or rebate. (sources)
Official sources Checked against official sources on November 4, 2026. This page lists only programs confirmed on an official state page; counties and cities may offer more.
North Carolina property tax relief programs for seniors
| Program | Type | Age | Income limit | Deadline | Source |
|---|---|---|---|---|---|
| Elderly or Disabled Exclusion (G.S. 105-277.1) | Homestead exemption | 65 or older as of January 1 (or totally and permanently disabled) | Prior-year income no more than $38,800 (2026 tax year). For married applicants, the income of both spouses counts. | June 1 of the tax year | NC Department of Revenue |
| Circuit Breaker Property Tax Deferment (G.S. 105-277.1B) | Tax deferral | 65 or older as of January 1 (or totally and permanently disabled) | Prior-year income no more than $58,200, which is 150% of the $38,800 limit (2026 tax year). The owner must have owned the property for the last 5 full years before January 1 and occupied it for 5 years in total. | June 1 of the tax year (a new application is required each year) | NC Department of Revenue |
Amounts, how to apply and deadlines
Elderly or Disabled Exclusion (G.S. 105-277.1)
- Type
- Homestead exemption
- Age
- 65 or older as of January 1 (or totally and permanently disabled)
- Income limit
- Prior-year income no more than $38,800 (2026 tax year). For married applicants, the income of both spouses counts.
- Amount
- Excludes the greater of $25,000 or 50% of the appraised value of the permanent residence
- How to apply
- File Form AV-9 (Parts 2, 5, 6) with the county tax assessor. It cannot be combined with the Disabled Veteran Exclusion or the Circuit Breaker Deferment.
- Deadline
- June 1 of the tax year
- Source
- NC Department of Revenue - Form AV-9 2026 Application for Property Tax Relief
Circuit Breaker Property Tax Deferment (G.S. 105-277.1B)
- Type
- Tax deferral
- Age
- 65 or older as of January 1 (or totally and permanently disabled)
- Income limit
- Prior-year income no more than $58,200, which is 150% of the $38,800 limit (2026 tax year). The owner must have owned the property for the last 5 full years before January 1 and occupied it for 5 years in total.
- Amount
- Property tax is capped at 4% of income if income is $38,800 or less, or 5% if income is $38,800.01 to $58,200. Tax above the cap is deferred as a lien. On death, transfer, or the home ceasing to be the permanent residence, the last 3 years of deferred taxes become due with interest.
- How to apply
- File Form AV-9 (Parts 4, 5, 6) with the county tax assessor every year. All owners must qualify and elect. It cannot be combined with the Elderly or Disabled Exclusion or the Disabled Veteran Exclusion.
- Deadline
- June 1 of the tax year (a new application is required each year)
- Source
- NC Department of Revenue - Form AV-9 2026 Application for Property Tax Relief
North Carolina income tax in retirement
Property tax relief is one half of a state’s cost to retirees; the other is income tax on pensions, IRA withdrawals and Social Security. See North Carolina state income tax for retirees, which states tax retirement income and which states tax Social Security.
Common questions
What property tax relief can seniors get in North Carolina?
Elderly or Disabled Exclusion (G.S. 105-277.1): homestead exemption; Circuit Breaker Property Tax Deferment (G.S. 105-277.1B): tax deferral (ncdor.gov).
At what age do North Carolina seniors qualify for property tax relief?
Elderly or Disabled Exclusion (G.S. 105-277.1): 65 or older as of January 1 (or totally and permanently disabled); Circuit Breaker Property Tax Deferment (G.S. 105-277.1B): 65 or older as of January 1 (or totally and permanently disabled).
Is there an income limit for North Carolina senior property tax relief?
Elderly or Disabled Exclusion (G.S. 105-277.1): Prior-year income no more than $38,800 (2026 tax year). For married applicants, the income of both spouses counts.; Circuit Breaker Property Tax Deferment (G.S. 105-277.1B): Prior-year income no more than $58,200, which is 150% of the $38,800 limit (2026 tax year). The owner must have owned the property for the last 5 full years before January 1 and occupied it for 5 years in total..
What is the deadline to apply in North Carolina?
Elderly or Disabled Exclusion (G.S. 105-277.1): June 1 of the tax year; Circuit Breaker Property Tax Deferment (G.S. 105-277.1B): June 1 of the tax year (a new application is required each year).
Sources
Every row above is copied from the official page linked beside it. Benefits change with new laws and local decisions, so confirm the amount and the deadline with the office that runs the program before you apply. QuantCalc is calculation software, not legal, tax or benefits advice. Last updated November 4, 2026.
Related
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