Homestead Exclusion

Residents that qualify for this program receive an exclusion of the greater of $25,000 or 50% of the qualifying, assessed value of their permanent residence. The permanent residence includes the dwelling, the dwelling site (not to exceed one acre), and the related improvements.


  • Minimum Age 65 years; OR
  • Totally & Permanently Disabled (No Minimum Age)
  • Combined Income Limit $31,500 (Applicant & Spouse)
  • Permanent Residence
  • Must Meet Qualifications January 1
  • One Time Application Required
  • Application Deadline is June 1 

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 AV9-A 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.