Affordable Housing and Property tax Relief for Elderly and Disabled

North Carolina residents who are 65 years old or older, or who are totally and permanently disabled are entitled to some relief from property taxes if they meet certain requirements.

To get tax relief, you must:
• Be a North Carolina resident 65 years old or older, or totally and permanently disabled; and
• Have an income of not more than $25,600 per year (as of August 2008; income cutoff is increased annually based on cost-of-living).

Homeowners whose incomes are too high for the property tax exemption may be able to apply for a
partial property tax deferral.  In addition, partial exemptions may be allowed in cases where the property is owned by two or more non-spouse ownerswhere one is eligible and the other is not (e.g., mother and daughter).

How do you get property tax relief?

• Contact your county Tax Assessor’s Office (Revenue Department) and request an application for the senior property tax exemption, also called the “Application for Exclusion Under G.S. 105- 277.1.”
• Complete the application and return it to the Tax Assessor’s Office by June 1 to receive tax relief for that year. If you are under 65 and disabled, you will need to attach a certificate from your doctor or from a governmental agency, such as the Social Security Administration, stating that you are totally and permanently disabled.

Where to get help

For more information about property tax relief, call your County Tax Assessor’s Office. Please note that income limits and tax relief amounts change each year. For information about other housing-related services for older adults, call the Eldercare Locator at 1-800-677-1116 or go to www.eldercare.gov.