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Property Tax Relief Programs

North Carolina Offers Three Types of Property Tax Relief for Permanent Residents under N.C.G.S. 105-277.1, 105-277.1B, and 105-277.1C, as described in the TABS below.

Please contact Tax Administration at (910) 678-7507 for assistance with applying for these programs.

  • The Deadline to apply for "Property Tax Relief Programs" for Tax Year 2014 is JUNE 1, 2014
  • Eligibility information is for Tax Year 2014 as of January 1, 2014

Property Tax Homestead Exclusion for Elderly or Disabled Persons - G.S.105-277.1

North Carolina excludes from property taxes a portion of the appraised value of your home under the Elderly/Disabled Homestead Exclusion.


REQUIREMENTS FOR THIS PROGRAM:
As of January 1st of the tax year in which you are applying,

  1. You must be a permanent North Carolina resident.
  2. You must legally own and occupy your residence.
  3. You must be 65 years of age OR be totally and permanently disabled.
  4. Your total annual income from all sources, such as rents, alimony, dividends, disability, all retirement distributions/pensions, etc., must not exceed $28,600 for the previous income tax year. For married applicants, the income of both spouses must be combined, whether or not the property is in both names. Income means all moneys received from every source other than gifts or inheritances received from a spouse, lineal ancestor or lineal descendent.
  5. The amount of the appraised value of the residence that may be excluded from taxation is twenty-five thousand dollars ($25,000) or fifty percent (50%) of the appraised value of the residence, whichever is greater.
  6. If you were not eligible last year and you are now eligible, you have until JUNE 1, 2014 to file an application.
  7. If you did receive this exclusion last year, you do not need to apply again UNLESS
    1. Your permanent residence has changed.
    2. Your name/marital status has changed.
    3. Your income now exceeds $28,600.
    4. You are no longer totally and permanently disabled.
  8. If a person who had been receiving the exclusion was deceased prior to January 1st of the current tax year, the person required by law to list the property must notify the Cumberland County Tax Administration office.
  9. Failure to notify the assessor that the property no longer qualifies for this exclusion will cause the property to be subject to discovery with penalties and interest added to all taxes due, pursuant to G.S. 105-312.
  10. This exclusion program can be combined with the Disabled Veterans program on the same property only when there are multiple owners of the property; benefit limitations apply. Husband and wife are not considered multiple owners.

HOW TO APPLY


FORM AV-9
FORM AV-9A
  1. Complete, print out and sign the application called the FORM AV-9 from the website OR you may request to receive the application and instructions by mail by calling 910-678-7507.
  2. Submit completed application NO LATER THAN JUNE 1, 2014 - NOTE: Applications received late or unsigned may result in non-approval of your application. You must submit your signed application by June 1st andif necessary, you may submit additional supporting documents, such as income statements, death certificates, etc. after June 1st. Applications will not be approved until all documentation is received and qualified.
    1. LATE APPLICATIONS: Per North Carolina General Statute 105-282.1 (a1) - "Upon a showing of good cause by the applicant for failure to make a timely application, an application for exemption or exclusion filed after June 1st may be approved by the Department of Revenue, the board of equalization and review, the board of county commissioners, or the governing body of a municipality, as appropriate. An untimely application for exemption or exclusion approved under this subsection applies only to property taxes levied by the county or municipality in the calendar year in which the untimely application is filed.
  3. Mail signed application to: Tax Administration, PO Box 449, Fayetteville NC, 28302, OR deliver in person to 117 Dick Street, Room 530, Monday-Friday between 8:00 am and 5:00 pm, excluding holidays.
  4. IF YOU ARE TOTALLY AND PERMANENTLY DISABLED and you or your spouse (if applicable) are under age 65 as of January 1st, you must also have a licensed North Carolina Physician complete and sign the FORM AV-9A (Certification of Disability Form) which must be submitted with the completed Form AV-9 application.

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Property Tax Homestead Circuit Breaker - Deferred Property Taxes - G.S.105-277.1B

North Carolina defers a portion of the property taxes on the appraised value of your home under the Elderly/Disabled Circuit Breaker.


REQUIREMENTS FOR THIS PROGRAM:
NOTE: A new application form AV-9 and income verification must be submitted ANNUALLY to the Tax Administration office by June 1st to continue in this program.
As of January 1st each year

  1. You must be a permanent North Carolina resident.
  2. You must legally own and have occupied your residence at least five years prior to January 1st.
  3. You must be 65 years of age OR be totally and permanently disabled.
  4. Your total annual income from all sources other than gifts and inheritances received from a spouse, lineal ancestor or lineal descendant, does not exceed $42,900.
    1. If the owner's income is $28,600 or less, then the portion of property taxes imposed on the residence that exceeds 4% of the owner's income may be deferred.
    2. If the owner's income is more than $28,600 but less than or equal to $42,900, then the portion of the property taxes on the residence that exceeds 5% of the owner's income may be deferred.
  5. The deferred taxes become a lien on the residence and the most recent three years of deferred taxes become due with interest upon one of the following disqualifying events (exceptions and special provisions apply per N.C.G.S 105-277.1B):
    1. the owner transfers the residence.
    2. the owner dies.
    3. the owner ceases to use the property as a permanent residence.
  6. Multiple owners of a permanent residence must all qualify for the Circuit Breaker Deferment before a deferment of taxes will be allowed. Husband and wife are not considered multiple owners. This deferment program cannot be combined with the Elderly/Disabled Homestead or the Disabled/Surviving Spouse Exclusion programs.
  7. If you were not eligible last year and you are now eligible, you have until JUNE 1, 2014 to file an application.
  8. Failure to notify the assessor that the property no longer qualifies for this exclusion will cause the property to be subject to discovery with penalties and interest added to all taxes due, pursuant to G.S. 105-312.

HOW TO APPLY


FORM AV-9
FORM AV-9A
  1. Complete, print out and sign the application called the FORM AV-9 from the website OR you may request to receive the application and instructions by mail by calling 910-678-7507.
  2. Submit completed application NO LATER THAN JUNE 1, 2014 - NOTE: Applications received late or unsigned may result in non-approval of your application. You must submit your signed application by June 1st and if necessary, you may submit additional supporting documents, such as income statements, death certificates, etc. after June 1st. Applications will not be approved until all documentation is received and qualified.
    1. LATE APPLICATIONS: Per North Carolina General Statute 105-282.1 (a1) - "Upon a showing of good cause by the applicant for failure to make a timely application, an application for exemption or exclusion filed after June 1st may be approved by the Department of Revenue, the board of equalization and review, the board of county commissioners, or the governing body of a municipality, as appropriate. An untimely application for exemption or exclusion approved under this subsection applies only to property taxes levied by the county or municipality in the calendar year in which the untimely application is filed.
  3. Mail signed application to: Tax Administration, PO Box 449, Fayetteville NC, 28302, OR deliver in person to 117 Dick Street, Room 530, Monday-Friday between 8:00 am and 5:00 pm, excluding holidays.
  4. IF YOU ARE TOTALLY AND PERMANENTLY DISABLED and you or your spouse (if applicable) are under age 65 as of January 1st, you must also have a licensed North Carolina Physician complete and sign the FORM AV-9A (Certification of Disability Form) which must be submitted with the completed Form AV-9 application.

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Disabled Veteran/Surviving Spouse Exclusion for Property Taxes - G.S.105-277.1C

This program excludes up to the first $45,000 of the appraised value of the permanent residence of a qualifying disabled veteran or to the surviving spouse, who has not remarried, of a qualified disabled veteran.


REQUIREMENTS FOR THIS PROGRAM:
As of January 1st each year

  1. You must be a permanent North Carolina resident.
  2. You must legally own and occupy your residence.
  3. There is NO age or income requirement for this program.
  4. Disabled veterans, and surviving spouses of disabled veterans who have not remarried, who served with any branch of the U.S. armed forces qualify if:
    1. The veteran's character of service at separation was honorable or under honorable conditions, AND the veteran's disability was a total and permanent service-connected disability OR who received benefits for specially adapted housing under 38 U.S.C. 2101.
    2. They are a surviving spouse who has not remarried of either (1) a disabled veteran as defined above, (2) a veteran who died as a result of a service-connected condition and whose character of service at separation was honorable or under honorable conditions, (3) a service member that died from a service-connected condition in the line of duty and not as a result of the service members own willful misconduct.
  5. In the case of multiple owners of a permanent residence, each owner must file a separate application; if eligible, each owner may receive benefits. Husband and wife are not considered multiple owners.
  6. This exclusion program can be combined with the Elderly/Disabled Homestead Exclusion program on the same property only when there are multiple owners of the property - benefit limitations apply.
  7. Failure to notify the assessor that the property no longer qualifies for this exclusion will cause the property to be subject to discovery with penalties and interest added to all taxes due, pursuant to G.S. 105-312.

HOW TO APPLY


FORM AV-9
FORM NCDVA-9
  1. Complete, print out and sign the application called the FORM AV-9 and FORM NCDVA-9 from the website OR you may request to receive the application and instructions by mail by calling 910-678-7507.
  2. FORM NCDVA-9 must be completed and signed by the Office of Veteran's Affairs.
  3. Submit completed application NO LATER THAN JUNE 1, 2014.
  4. Applications received late or unsigned may result in non-approval of your application.
  5. You must submit your signed application by June 1st and if necessary, you may submit additional supporting documents, such as your NCDVA-9 after June 1st.
  6. Applications cannot be approved until all documentation is received and qualified.
    1. LATE APPLICATIONS: Per North Carolina General Statute 105-282.1 (a1) - "Upon a showing of good cause by the applicant for failure to make a timely application, an application for exemption or exclusion filed after June 1st may be approved by the Department of Revenue, the board of equalization and review, the board of county commissioners, or the governing body of a municipality, as appropriate. An untimely application for exemption or exclusion approved under this subsection applies only to property taxes levied by the county or municipality in the calendar year in which the untimely application is filed.
  7. Mail signed application to: Tax Administration, PO Box 449, Fayetteville NC, 28302, OR deliver in person to 117 Dick Street, Room 530, Monday-Friday between 8:00 am and 5:00 pm, excluding holidays.

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Cumberland County, NC.
All Rights Reserved.
County Courthouse
117 Dick Street
Fayetteville, NC 28301