Property Tax Exclusion for Senior Citizens or Permanently Disabled Citizens
North Carolina excludes from property taxes a portion of the appraised value of a permanent residence owned and occupied by North Carolina residents who are at least 65 years of age OR who are certified as totally and permanently disabled, AND whose income does not exceed $31,500 for the 2021 tax year. (The income limit is adjusted annually based on any cost of living adjustments to Social Security Benefits.)
The amount of the appraised value of the residence that may be excluded from taxation is the greater of $25,000 or 50% of the appraised value of the residence. Income means all monies received from every source other than gifts or inheritances received from a spouse, lineal ancestor, or lineal descendant.
If you did not receive the exclusion last year, but are now eligible, you may obtain an application from the Halifax County Tax Department or by clicking here: AV-9. If required, the disability certification must be completed by a medical professional authorized to do so. This is a one-time application. It must be filed with the Tax Department by June 1.
If you received this exclusion last year, you do not need to apply again unless you have changed your permanent residence or your income has increased to exceed the program limit. If you received the exclusion last year but the property no longer qualifies for any reason, please notify the Assessor. Failure to notify the Assessor that the property no longer qualifies for the exclusion may cause the property to be subject to discovery with penalties and interest pursuant to North Carolina General Statutes.