Elderly or Permanently Disabled Persons
Property tax exclusions are available for qualifying elderly and disabled residents.
Income must not exceed $37,900. Application deadline is June 1. Complete Form AV-9
Disabled applicants must also have a NC licensed physician complete Form AV-9A Disability Certification on their behalf.
If you qualify, you may receive an exclusion of either $25,000 or 50% of the taxable value of your qualifying residence (whichever is greater).
Requirements:
The applicant's name must be on the deed or title to the residence as of Jan. 1. An owner can apply for their permanent residence only. Is a North Carolina resident. At least 65 or totally or permanently disabled. Total and permanent disability is a disability that substantially hinders a person from obtaining gainful employment. Income from all sources does not exceed $37,900. |
Program continuation
If you are currently receiving this exclusion, you do not need to apply again, unless you have changed your permanent residence, receive a Compliance Review form, or have a change of income. In the event the person receiving the exclusion has died, or no longer occupies the home, the person required by law to list the property must notify the assessor. Failure to make any of the notices required by this paragraph before June 1 may result in penalties and interest.
Interested?
If you are not receiving the exclusion, but feel you are eligible, you may obtain a copy of an application from the assessor. It must be filed with the Assessor's Office by June 1. For additional program details please contact us at (828) 698-3005.
Applications for exclusion are reviewed by Henderson County based on the legal guidelines outlined by the North Carolina General Assembly in NCGS 105-277.1.
