NC · No general homestead exemption
North Carolina homestead exemption
North Carolina has no general homestead exemption for all homeowners.
- Main exemption
- No general exemption
- Filing deadline
- June 1
- Own and live there by
- January 1
- Renewal
- Not in our data
- Where to file
- County tax assessor
North Carolina has no general homestead exemption for all homeowners. Owners 65+ or totally and permanently disabled with 2026 income of $38,800 or less can exclude the greater of $25,000 or 50% of their home's appraised value, and disabled veterans can exclude up to $45,000 with no age or income limit. Apply on Form AV-9 with your county tax assessor by June 1.
Last verified · Sources
How much the North Carolina exemption is worth
North Carolina has no general homestead exemption for all homeowners. The relief that does exist is described below.
Who qualifies
- Elderly or Disabled Exclusion: at least 65 on January 1, or totally and permanently disabled, with prior-year income at or below $38,800 for the 2026 tax year.
- Disabled Veteran Exclusion: honorably discharged veteran with a total and permanent service-connected disability, disabled as of January 1; no age or income limit.
- The property must be your permanent residence.
- Each owner can use only one of the three programs.
Deadline and renewal
File Form AV-9 with the county tax assessor by June 1, not with the Department of Revenue. A late application may be approved for good cause and then applies only to that calendar year's taxes.
If you missed the deadline
With good cause, a late application may be approved by the board of equalization and review, county commissioners or municipality, but it applies only to taxes levied in the calendar year it is filed. Source.
Form: Application for Property Tax Relief (AV-9) · open the official form
Extra breaks for seniors, veterans and disabled owners
| Who | Program | Amount | Details |
|---|---|---|---|
| Seniors | Elderly or Disabled Exclusion | $25,000 off market value | Excludes the greater of the first $25,000 or 50% of the appraised value of the home for owners 65+ or totally and permanently disabled with income up to $38,800 (2026). Source |
| Veterans | Disabled Veteran Exclusion | $45,000 off market value | Excludes up to the first $45,000 of the appraised value of a disabled veteran's permanent residence, with no age or income limit. Form NCDVA-9 must be completed by a Veterans Service Officer. Source |
| Disabled owners | Elderly or Disabled Exclusion (disabled owners) | 50% of value | Totally and permanently disabled owners under 65 get the same exclusion, the greater of $25,000 or 50% of appraised value, with Form AV-9A certification of disability. Source |
| Surviving spouses | Surviving spouse of a disabled veteran | $45,000 off market value | An unremarried surviving spouse of a disabled veteran, or of a veteran or servicemember who died from service-connected causes, can claim the $45,000 exclusion. Source |
| Other | Circuit Breaker Tax Deferment | Not in our data | For owners 65+ or disabled, taxes are limited to 4% of income (income up to $38,800) or 5% (up to $58,200) in 2026. The excess is deferred as a lien; the last three years become due with interest on a disqualifying event. Source |
Law: N.C. Gen. Stat. §105-277.1
North Carolina county guides
Local offices, online filing links and local amounts for 3 counties, largest first.
Frequently asked questions
Is there a homestead exemption for everyone in North Carolina?
No. Relief is limited to owners 65+ or disabled who meet the income limit, disabled veterans and their surviving spouses.
What is the deadline?
June 1, filed with your county tax assessor on Form AV-9.
Can I file late?
Only with good cause, and an approved late application covers just the taxes for the year it is filed.
Sources
- Property Tax Forms · North Carolina Department of Revenue
- AV-9 2026 Application for Property Tax Relief · North Carolina Department of Revenue
Last verified
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