Homestead Deadlines

All states

Homestead exemption in North Carolina

June 1 preceding the tax year (elderly or disabled exclusion)Filing deadline

1

The details

Exemption amount
The greater of $25,000 or 50% of the appraised value of the residence.1
Who qualifies
Owners at least 65 or totally and permanently disabled who meet the income limit and residency rules on January 1.1
How to apply
Applications are normally filed during the listing period but are accepted through June 1 before the tax year.1
Extra help for seniors or disabled owners
The income limit was $25,000 for 2008 and is adjusted each year for Social Security cost of living changes.1

The sources we read do not say: where to file, moving or portability.

This record covers North Carolina's elderly or disabled homestead exclusion. The NC Department of Revenue page could not be read.
Counties often run the application. Check your county assessor's page for the form.

Sources

  1. N.C. Gen. Stat. 105-277.1 Elderly or disabled property tax homestead exclusion, North Carolina General Assembly, checked 1 November 2026

Checked 1 November 2026. "Secondary" marks a source used only because the official page could not be read.