Property Tax Relief

Property Tax Relief Program

Attention: New applications are for Taxpayers who are applying for the first time. The due date is June 1st. Applications will not be processed if all the required documents are not submitted along with the application. Incomplete applications will be denied. 

Senior Citizen- Individual or Married

  • At least one person must be at least 65 as of January 1
  • Must be Deeded owner as of January 1
  • Must live in the home full time and be the permanent resident as of January 1. Can live in a nursing home, but the home has to be vacant while the applicant is in a nursing home unless it is the spouse.
  • Individual or Combined gross Income cannot be greater than 38,800 for the 2025 calendar year (this amount is subject to change each year)
  • Income requirement includes both income for Husband and Wife
  • The exclusion is $25,000 or 50% of the appraised value of residential real property or manufactured home, whichever is greater.
  • If you do not have to file taxes for income tax purposes, you still must submit income for this tax program.

Disabled:

  • No age requirement
  • Must be Deeded owner as of January 1
  • Must live in the home full time and be the permanent residence as of January 1
  • Must be 100% totally and permanently disabled as of January 1
  • Form AV-9A must be signed your Medical Doctor who is licensed to practice Medicine in NC. *Nurse Practitioner or Physicians Assistant signatures are not accepted. 
  • Individual or Combined gross Income cannot be greater than 38,800 for the 2025 calendar year (this amount is subject to change each year)
  • Income requirement includes both income for Husband and Wife
  • The exemption is $25,000 or 50% of the appraised value of residential real property or manufactured home, whichever is greater.
  • If you do not have to file taxes for income tax purposes, you still must submit income for this tax program.

Disabled Veteran:

  • No age requirement
  • No income requirement
  • Must be Deeded owner as of January 1
  • Must live in the home full-time as of January 1
  • Must have 100% service-connected, permanent, and total disability
  • Must have form NCDVA-9 signed by a local/NC Veteran Affair Representative
  • The exemption is for the first $45,000 of appraised value of residence is excluded from the taxation. 

Please contact our office with any questions at 910-259-1221. 

NCGS 105-277.1

(b) Definitions.- (1a) Income- All moneys received from every source other than gifts or inheritances received from a spouse, lineal ancestor, or lineal descendant. For married applications residing with their spouses, the income of both spouses must be included, whether or not the property is in both names.

(3) Permanent residence. - A person's legal residence. It includes the dwelling, the dwelling site, not to exceed one acre and related improvements. The dwelling may be a single-family residence, a unit in a multi-family residential complex, or a manufactured home.

NCGS 105-296(l)

The assessor shall annually review at least one-eighth of the parcels in the county exempted or excluded from taxation to verify that these parcels qualify for the exemption or exclusion. 


Once you are in program the County will conduct an 8 year compliance review. The County will contact you when your information is needed.
Note: To summarize for the Senior/Disabled program, the exclusion is for one acre homesite, and the dwelling/attached improvements.