North Carolina Property Tax Exemptions
Every verified statewide exemption in North Carolina, with eligibility cited to statute and estimated savings. Local-option programs your county or city may add are out of scope — confirm those with your assessor.
Data as of July 2026.
Programs at a glance
| Program | For | Mechanism | Benefit | Scope | Deadline |
|---|---|---|---|---|---|
| Circuit Breaker Tax Deferment Program | Senior (65+) Exemption | Deferral | Deferral | All taxes | June 1 of the tax year; a new application must be filed each year to continue the deferment. |
| Elderly or Disabled Exclusion (Homestead Exclusion) | Senior (65+) Exemption | Value reduction | $25,000 | All taxes | June 1 of the tax year (Form AV-9 filed with county assessor). |
| Disabled Veteran Exclusion | Disabled Veteran Exemption | Value reduction | $45,000 | All taxes | June 1 of the tax year (Form AV-9 plus Form NCDVA-9 certification, filed with county assessor). |
Explore by exemption type
Looking for county-specific figures?
County pages estimate savings against that county's own effective tax rate. Open the calculator to pick your county and enter your details.
Informational only — not legal or tax advice. Exemption rules and amounts are summarized from official statutes and state tax-agency sources as of each program's verified date and can change by legislative session. Dollar figures are estimates derived from Census ACS county tax data, not actual bills. Confirm your eligibility and current amounts with your county assessor before relying on anything here.