Exemptions & Exclusions

Application Form

Property Tax Homestead Circuit Breaker Program

This program limits the amount of taxes one must pay annually on their permanent residence to a fixed percentage of their income.

Disabled Veteran Property Tax Homestead Exclusion

This exclusion is for Honorably Discharged Veterans that are 100% totally disabled from a service-connected disability or that receive benefits for specially adapted housing.

Elderly/Disabled Property Tax Homestead Exclusion

This exclusion is for homeowners aged 65 or older or those totally and permanently disabled as of January 1.

Property Exemptions

Apply for a property tax exemption.

Builders Property Tax Exclusions

This exclusion applies only to property owners who qualify as builders as defined in NCGS 105-273 (3a). Certain real property held for sale classifies for taxation at reduced valuation. NCGS 105-277.02