North Carolina Property Tax Exemptions for Seniors

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

North Carolina has 939,237 owner households headed by someone 65 or older (32.9% of owners; median home year built 1991). The statewide senior exemption below is what those owners typically claim through their county office.

Verified North Carolina details: What you get: The Elderly or Disabled Exclusion removes the greater of $25,000 or 50% of the appraised value of your permanent residence. Who qualifies: Owners at least 65 as of January 1 with income within the limit ($38,800 for 2026). How to apply: File Form AV-9 with your county assessor.

How neighbors handle this

• Georgia: Owners 65 or older can claim a $4,000 exemption from all county taxes. Owners 62 or older can claim up to $10,000 of assessed value off school taxes. A floating, inflation-proof exemption limits value increases for county taxes.

Neighbor figures are from the same verified official sources we cite on each page. Always confirm with the North Carolina county office before filing.

For context, North Carolina’s main statewide homeowner program is the Elderly or Disabled Homestead Exclusion: Excludes part of the appraised value of your residence from property tax. Seniors usually file the same way as other owners unless the rows above say otherwise: 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

The Elderly or Disabled Exclusion removes the greater of $25,000 or 50% of the appraised value of your permanent residence.

Who qualifies

Owners at least 65 as of January 1 with income within the limit ($38,800 for 2026).

How to apply

File Form AV-9 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 · Seniors exemptions in other states · Veterans · Disability · North Carolina deadline

What property tax exemptions are there for seniors in North Carolina?

The Elderly or Disabled Exclusion removes the greater of $25,000 or 50% of the appraised value of your permanent residence.

How do seniors apply in North Carolina?

File Form AV-9 with your county assessor.