Individual Property Tax Exclusions and Exemptions
Homestead Exclusion for Elderly or Permanently Disabled Persons
North Carolina General Statute 105-277.1 excludes from property taxes a portion of the appraised value of a permanent residence owned and occupied by North Carolina residents aged 65 or older, or totally and permanently disabled person, whose income does not exceed the income eligibility limit set on or before July 1 of each year, by the North Carolina Department of Revenue. The income eligibility limit for 2022 is $31,900 for the household.
The amount of the appraised value of the permanent residence and up to a one (1) acre homesite may be excluded from taxation. The exclusion amount is the greater of twenty-five thousand dollars ($25,000) or fifty percent (50%) of the appraised value of the residence.
Income is defined as all moneys received from every source other than gifts or inheritances received from a spouse, lineal ancestor or lineal descendent.
If you are currently receiving this exclusion, you do not need to apply again, unless you have changed your permanent residence, receive a Compliance Review Application, or have a change of income. In the event the person receiving the exclusion has died, or no longer occupies the home, the person required by law to list the property must notify the assessor. Failure to make any of the notices required by this paragraph before June 1 may result in penalties and interest.
If you are not receiving the exclusion, but feel you are now eligible, you may obtain a copy of an application from the assessor's office, or here . The application should be submitted during the regular listing period, January 1 through January 31, but may be timely-filed through June 1. Applications received after June 1 are considered untimely.
If you feel that you may qualify for this exclusion because of age or disability, please contact our office to request an application or speak with a staff member regarding this program.
Disabled Veteran's Homestead Exclusion
North Carolina General Statute 105-277.1C excludes the first forty-five thousand dollars ($45,000) of the appraised value of the permanent residence owned and occupied by a North Carolina resident, who is a qualified Honorably Discharged Veteran or surviving spouse.
These statutory requirements must be met:
- Permanent resident of Beaufort County
- The character of separation was honorable or under honorable conditions
- Either 100% permanent and total disability that is service-connected or
received benefits for specially adapted housing because of a service-connected disability(38 USC 2101)
- A surviving spouse who has not remarried of either (1) a disabled Veteran, (2) a Veteran
who died as a result of a service-connected disability whose character of service at
separation was honorable or under honorable conditions, or (3) a service member who
died from a service-connected condition in the line of duty and not as a result of willful
Disabled Veterans and surviving spouses must submit NCDVA-9 Certification Form when making application. Disabled Veterans making application under 38 USC 2101, must show acceptable proof from the Veterans Administration.
The NCDVA-9 Certification Form must be obtained from the Assessor's Office or here For assistance in completing the NCDVA-9 Certification Form and submitting to the regional VA office, please contact your local Veterans group or administration.
NCDVA-9 Certification Form is the only proof of character of separation and proof of disability that the County will accept.
Applications for the Disabled Veteran's Exclusion should be filed with the Assessor's Office during the regular listing period, January 1 through January 31, but may be timely-filed through June 1. Applications received after June 1 are considered untimely.
Present Use Value Program info may be found under the Real Property Heading at the Left