What is the income limit for North Carolina property tax relief in 2027?

$39,900 of prior-year income for the elderly or disabled exclusion, and up to $59,850 for the circuit breaker deferral. For 2026 the limits were $38,800 and $58,200.

When is the deadline to apply?

Applications (Form AV-9) are due to your county by June 1 for the tax year.

Can I get more than one program?

The circuit breaker deferral can't be combined with the elderly or disabled exclusion or the disabled veteran exclusion.

Guides

North Carolina property tax relief: seniors, disabled owners and veterans

Updated Oct 29, 2026

An appeal changes your value. These three state programs change how much of it is taxed, or when you pay. They're the same in every North Carolina county, they're separate from an appeal, and many eligible owners never apply. You apply to your county's tax office on Form AV-9 (veterans also use Form NCDVA-9), and the application is due June 1.

Program	Who qualifies	What it's worth
Elderly or disabled exclusion (G.S. 105-277.1)	Age 65+, or totally and permanently disabled. Prior-year income up to the state limit: $39,900 for 2027 ($38,800 for 2026). Must be your permanent residence.	Excludes the greater of $25,000 or 50% of your home's value from tax.
Circuit breaker deferral (G.S. 105-277.1B)	Age 65+, or totally and permanently disabled. Prior-year income up to $59,850 for 2027 ($58,200 for 2026). You must have owned and lived in the home for the five full years before January 1.	Caps your tax at 4% of income (incomes up to $39,900 for 2027) or 5% (up to $59,850). The rest is deferred, not forgiven.
Disabled veteran exclusion (G.S. 105-277.1C)	Honorably discharged veterans with a total and permanent service-connected disability, or a qualifying unremarried surviving spouse. No age or income test.	Excludes up to the first $45,000 of your home's value.

The circuit breaker can't be combined with either exclusion. The 2027 figures come from the state's 2027 application form. Income limits change every year.

How deferral works

Deferred taxes under the circuit breaker stay a lien on the home. They become due, with interest, for the last three years when the home is sold or stops qualifying, for example when the owner dies or moves out. It eases cash flow; it doesn't cut the total.

Combine with an appeal

These programs apply to whatever value the county sets, so a successful appeal and an exclusion stack. If your value looks too high, check your record and consider an appeal as well. Look up your address.

Questions

What is the income limit for North Carolina property tax relief in 2027?: $39,900 of prior-year income for the elderly or disabled exclusion, and up to $59,850 for the circuit breaker deferral. For 2026 the limits were $38,800 and $58,200.
When is the deadline to apply?: Applications (Form AV-9) are due to your county by June 1 for the tax year.
Can I get more than one program?: The circuit breaker deferral can't be combined with the elderly or disabled exclusion or the disabled veteran exclusion.

Sources

Check your record now

Look up your address to see what your county has on file.