There are 3 primary programs under the Property Tax Relief Program.

  • Senior Citizen:
  • Must be 65 as of January 1
  • Must be Deeded owner as of January 1
  • Must live in the home full time and be the permanent residence as of January 1 -can live in nursing home, but home has to be vacant while applicant is in nursing home, unless it is the spouse.
  • Income cannot be greater than 31,000 for the 2019 calendar year (this amount is subject to change each year)
  • Income requirement includes both income for Husband and Wife
  • The exemption is $25,000 or 50% of appraised value of residential real property or manufactured home, whichever is greater.

Disabled:

  • No age requirement
  • Must be Deeded owner as of January 1
  • Must live in the home full time and be the permanent redidence as of January 1
  • Must be 100% totally and permanently disabled as of January 1
  • Form AV-9A signed by Doctor.
  • Income cannot be greater than 31,000 for the 2019 calendar year (this amount is subject to change each year)
  • Income requirement includes both income for Husband and Wife
  • The exemption is $25,000 or 50% of appraised value of residential real property or manufactured home, whichever is greater.

Disabled Veteran:

  • No age requirement
  • No income requirement
  • Must be Deeded owner as of January 1
  • Must live in the home full time as of January 1
  • Must be 100% service-connected, permanent and total disability
  • Must have form NCDVA-9 signed by the Winston- Salem VA office
  • The exemption is $45,000 off the assessed value of their primary residence.

The due date is June 1st, of each year.

Below is the web address for the Property tax Forms, please make sure you click on the current tax year you are applying for. https://www.ncdor.gov/search?search_api_views_fulltext=av-9

NCGS 105-277.1
(b) Definitions.- (1a) Income- All moneys received from every source other than gifts or inheritances received from a spouse, lineal ancestor, or lineal descendant. For married applications residing with their spouses,  the income of both spouses must be included, whether or not the property is in both names.

(3) Permanent residence. – A person’s legal residence. It includes the dwelling, the dwelling site, not to exceed one acre, and related improvements. The dwelling may be a single family residence, a unit in a multi- family residential complex, or a manufactured home.

**To summarize for either program, we will exempt the one acre homesite, and the dwelling/ attached improvements.

Translate »