Exemptions and Exclusions
Property Tax Relief on Permanent Residence
- Elderly or Disabled Homestead Exclusion : This exclusion is for homeowners at least aged 65 or those that are totally and permanently disabled. To qualify, the income of the homeowner and spouse must not exceed $29,500.
- Disabled Veterans Homestead Exclusion : This exclusion is for Honorably Discharged Disabled Veterans that are 100% totally disabled from a service-connected disability or that received benefits for specially adapted housing under 38 U.S.C. Sec. 2101. There is no income test for this exclusion. In addition to an application, FORM NCDVA9 which must be completed by the VA is required in order to determine eligibility.
- Circuit Breaker Homestead Tax Deferment Program : This program limits the amount of taxes one must pay annually on their permanent residence to a fixed percentage of their income. The amount of taxes above that percentage is deferred and does not have to be repaid until such time a disqualifying event occurs. Examples of a disqualifying event would be death, transfer of the property, or the property is no longer the taxpayer's permanent residence. Deferred taxes that become due must be repaid including interest from the date the taxes would have originally become due. To qualify, the homeowner must be at least age 65 or are totally and permanently disabled; and the income of the homeowner and spouse must not exceed $44,250.
There is one combined application for the three tax relief programs above. Please click on the name of the tax relief for a complete description of the programs and their eligibility information.
Homestead Exemption -- Physician Certificate of Disability (not to be used for the Disabled Veterans Homestead Exclusion - That certification must come from the Veterans Administration or other Federal Agency.
Disabled Veteran -- Motor Vehicles
Outline of Most Property Tax Exemptions and Exclusions (2002 Edition - Not current with recent law changes)
Tax Exemptions -- General Application