Own a home in the Triangle and live in it year round? If you are 65 or older, totally and permanently disabled, or a disabled veteran, North Carolina has property tax relief programs that can shrink your bill or delay part of it until later. These options are aimed at owner-occupied homes and can lower your taxable value or cap how much you pay each year. County tax offices are taking applications now through June 1, 2026, so it is worth circling that date if you think you might qualify.
The state offers three main programs for homeowners: the elderly or disabled homestead exclusion, the disabled veteran exclusion and the circuit breaker tax deferment. Details and the required AV-9 application are laid out by the N.C. Department of Revenue, which notes that homeowners must file the form with their county tax assessor by June 1 to be considered for the 2026 tax year.
Who qualifies and how much you can save
The AV-9 explains that the elderly or disabled exclusion applies to owners who were at least 65 years old as of Jan. 1 or who are totally and permanently disabled. For those who qualify, “this program excludes the greater of the first $25,000 or 50% of the appraised value,” and the state sets an income limit that changes each year. For the 2026 tax year, that cutoff is $38,800, according to the N.C. Department of Revenue. Instead of an exclusion, the circuit breaker deferment caps taxes at a percentage of income, which can be the better fit for some households.
Veterans and the circuit breaker explained
Disabled veterans and certain surviving spouses may be able to exclude up to the first $45,000 of a home’s appraised value. To use that benefit, they must first obtain an NCDVA certification from a veterans service officer, according to Legal Aid of North Carolina. For anyone who opts into the circuit breaker instead, yearly taxes are capped at a share of total household income, usually 4% or 5% depending on income level, and any amount above that cap is deferred and recorded as a lien that can come due if a disqualifying event occurs.
How to apply in Wake, Durham and nearby counties
To get started, homeowners need to complete the AV-9 and submit it to the tax assessor’s office in the county where the property is located. Counties handle applications in different ways. Wake County accepts online applications and can also mail a paper form; residents may call 919 856 5400 or email [email protected] for help, as reported by The News & Observer. In Durham County, the Tax Administration office posts the AV-9 and instructions on its website and says residents can call 919 560 0300, request an application by mail, or visit the office in person at 201 East Main Street on the third floor, according to Durham County Tax Administration.
Why this matters now
Recent property revaluations across the Triangle have made these relief programs more urgent for homeowners who feel like their tax bills are climbing faster than their income. Wake County’s FY25 annual report says the county has shifted toward a two-year revaluation cycle, and Durham has finished a countywide reappraisal for 2025 that led to steep increases in many neighborhoods. Both trends can push owner-occupants to take a hard look at whether they qualify. See Wake County and Durham County’s update for more detail.
Next steps
Homeowners who plan to apply should gather proof of age or disability, recent income documentation and, for veterans, a completed NCDVA-9 form from a veterans service officer. After that, the AV-9 needs to go to the county tax assessor by June 1. If the choice between the elderly or disabled exclusion, the disabled veteran exclusion and the circuit breaker deferment feels confusing, the tax assessor’s office in your county can walk you through the options, explain what paperwork is needed and outline the appeal process.
Need help?
For free advice or help filling out forms, Legal Aid of North Carolina offers plain-language guides and local clinics that assist with eligibility questions and applications. County social services offices, veterans service offices and senior centers also frequently help residents pull together the right documents and submit the AV-9 on time.
