North Carolina Property Tax Exemptions for People with Disabilities

North Carolina property tax exemptions for people with disabilities: what you get, who qualifies and how to apply, from the official source.

North Carolina has 2,853,493 owner-occupied homes (ownership rate 66.6%). Disability exemptions are narrower than the general homestead; the verified statewide rules are below.

Verified North Carolina details: What you get: Removes the greater of $25,000 or 50% of the appraised value of your permanent residence. Who qualifies: Owners under 65 who are totally and permanently disabled, within the income limit ($38,800 for 2026). How to apply: File Form AV-9 and Form AV-9A Certification of Disability with your county assessor.

Disability filings in North Carolina sit alongside the general Elderly or Disabled Homestead Exclusion (Excludes part of the appraised value of your residence from property tax). Bring the disability documentation your county lists; the general filing path is: File Form AV-9 with your county tax assessor by June 1.

Population and housing figures: U.S. Census Bureau, ACS 2020-2024 5-year (state FIPS 37). Exemption figures checked against the official page on 2026-11-04.

What you get

Removes the greater of $25,000 or 50% of the appraised value of your permanent residence.

Who qualifies

Owners under 65 who are totally and permanently disabled, within the income limit ($38,800 for 2026).

How to apply

File Form AV-9 and Form AV-9A Certification of Disability with your county assessor.

Source: North Carolina Department of Revenue (Form AV-9). Figures checked against the official page on 2026-11-04.

See also: North Carolina overview · People with Disabilities exemptions in other states · Seniors · Veterans · North Carolina deadline

What property tax exemptions are there for people with disabilities in North Carolina?

Removes the greater of $25,000 or 50% of the appraised value of your permanent residence.

How do people with disabilities apply in North Carolina?

File Form AV-9 and Form AV-9A Certification of Disability with your county assessor.