The Break On Your Tax Bill
G.S. 105-277.1 — the greater of $25,000 or 50% of the value excluded, for owners 65 or older or disabled
The exclusion. The amount of the appraised value of a permanent residence owned and occupied by a qualifying owner that is excluded from taxation is the greater of twenty five thousand dollars ($25,000) or fifty percent (50%) of the appraised value. An owner who receives it may not receive other property tax relief.
- Is at least 65 years of age, or totally and permanently disabled.
- Has income for the preceding calendar year of not more than the income eligibility limit.
- Is a North Carolina resident.
Those three things are measured as of January 1 before the taxable year. The income limit started at twenty-five thousand dollars ($25,000) for the year beginning July 1, 2008, and moves each year with the Social Security cost-of-living adjustment, rounded to the nearest one hundred dollars ($100.00).
Away for health. A temporary absence for health, or an extended stay in a rest home or nursing home, does not end the exclusion so long as the residence is unoccupied or occupied by the owner's spouse or other dependent.
Other exemptions and credits, and the forms and proof the assessor asks for, are set out in other sections that are not on this page. Whether a particular home qualifies is a question for the assessor's office or a licensed North Carolina attorney.
Sources for this section (1)
- G.S. 105-277.1 — Elderly or disabled homestead exclusion
Legal information, not legal advice. Verified as of September 2026. Applying it to a particular situation is the work of a licensed North Carolina attorney.