Circuit Breaker

This program limits taxes to a percentage of the qualifying owner's income. Remaining taxes over the limit become deferred, with the three most current years of deferred taxes becoming due, with interest, when a disqualifying event occurs. Deferred taxes become a lien on the property.


  • Minimum Age 65 years OR
  • Totally & Permanently Disabled (No Minimum Age)
  • Combined Income Limit $47,250 (Applicant & Spouse)
  • Must Own & Occupy Residence For Past Five Years
  • Must Meet Qualifications January 1
  • Requires An Annual Application 

To apply, complete and submit FORM AV9 and required income statements with the tax office by June 1. For disabled applicants, you must also complete FORM AV-9A signed by a physician licensed to practice medicine in North Carolina.

Contact Us

County Courthouse
117 Dick Street, Room 530
Fayetteville, NC 28301

Phone:  910-678-7507
Fax: 910-678-7582

Tax Administrator: Joe Utley
Mailing Address
P.O. Box 449
Fayetteville, NC 28302

Monday through Friday
8 a.m.-5 p.m.