Elderly and Permanently Disabled Assistance

North Carolina offers several property tax relief programs to help elderly and permanently disabled homeowners stay in their homes. These programs can lower the property taxes on your primary home if you meet certain age, disability, income, and ownership rules.

Orange County Tax Administration can help you:

• Understand which program you may qualify for
• Complete the application forms
• Submit your paperwork on time

Please  contact the Tax Office  if you have questions or need help with any of these programs.

Property Tax Relief Programs

North Carolina currently has three main property tax relief programs for elderly or disabled homeowners:

• Homestead Exclusion (Elderly or Disabled Exclusion)
•  Disabled Veteran Exclusion 
• Property Tax Homestead Circuit Breaker

Each program has its own rules. You may only receive one of these benefits on a single home in a tax year.

Homestead Exclusion (Elderly or Disabled)

The Homestead Exclusion reduces the taxable value of your home and up to one acre of land. For the 2026 tax year, the amount excluded is the greater of:

• $25,000 of the appraised value, or
• 50% of the appraised value

To qualify, you must meet all of the following:

• You are at least 65 years old on January 1, or you are totally and permanently disabled.
• Your 2025 income (from all sources) does not exceed $38,800.
• The home is your permanent residence.
• You were the owner of the home as of January 1.

If you received the Homestead Exclusion last year and still live in the same home, you do not need to reapply unless we ask you to or your situation has changed.

If you received the exclusion last year but your property no longer qualifies (for example, you moved, transferred ownership, or your income is now too high), you must notify the Tax Office.

If you apply for the Homestead Exclusion, you may also be able to receive help with your Solid Waste Programs Fee. Please review the information in the application packet for details.

Disabled Veteran Exclusion

The Disabled Veteran Exclusion reduces the taxable value of the permanent residence of a qualifying disabled veteran or their surviving spouse. For this program:

• Up to the first $45,000 of the appraised value of the home may be excluded from taxation.
• There is no income limit.
• There is no age requirement.

You may qualify if:

• You are a veteran with an honorable or qualifying discharge and have a total and permanent service-connected disability, or
• You are the unmarried surviving spouse of a qualifying disabled veteran or of a service member who died in the line of duty (not as a result of willful misconduct).

For more information, visit the  Disabled Veteran Exclusion program page  or contact the Tax Office.

Property Tax Homestead Circuit Breaker

The Property Tax Homestead Circuit Breaker is a program for qualifying elderly or disabled homeowners whose property taxes are high compared to their income.

Under this program, the property taxes you must pay on your permanent residence are limited to a percentage of your income. For the 2026 tax year:

• If your 2025 income is $38,800 or less, your property tax bill on the home is limited to 4% of your income.
• If your 2025 income is more than $38,800 but not more than $58,200, your property tax bill is limited to 5% of your income.

To qualify, you must generally:

• Be at least 65 years old or totally and permanently disabled.
• Be a North Carolina resident.
• Have owned and lived in the home as your permanent residence for a required number of years (usually at least five years).
• Meet the income limits based on your income from the previous year.

There are also special rules that may help some long-time homeowners qualify based on local area median income. If you think your taxes are high compared to your income, please contact the Tax Office to see if this program might help you.

You cannot receive the Circuit Breaker benefit and the Homestead Exclusion on the same home at the same time. If you qualify for more than one program, the Tax Office can help you compare them so you can choose the one that works best for you.

How to Apply

To apply for any of these property tax relief programs, you must complete and submit the statewide application form and any required supporting forms.

•  Tax Relief Assistance Packet (PDF)  – includes the application (Form AV-9) and local instructions.
•  Certification of Disability for Elderly/Disabled Homestead Exclusion – Form AV-9A (PDF)  – required if you are under 65 and applying based on permanent disability.

Applications are usually due by June 1 for the current tax year. If you miss the deadline, you may lose the benefit for that year, so please apply as early as you can.

You may return your completed application by mail, in person, or by using any other method listed in the packet instructions.

Accessibility and Help

Orange County is committed to making our tax programs accessible to everyone, including people with disabilities.

If you need help, we can:

• Explain the programs and eligibility rules in simple language
• Help you read or fill out application forms
• Provide information in large print
• Work with relay services for people who are deaf or hard of hearing
• Arrange language assistance for people who do not speak English well

If possible, please contact us before you visit so we can be ready to assist you with any accommodations you may need.

Contact the Tax Office

If you have questions about elderly or disabled property tax assistance, eligibility, income limits, or how to apply, please contact us.

Phone: 919-245-2100 (Option 2)
Email: taxrelief@orangecountync.gov

If you need an interpreter or other assistance, please tell us when you call or visit.