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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, whose income does not exceed $28,600. The amount of the appraised value of the residence that may be excluded from taxation 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 received this exclusion in 2013, you do not need to apply again unless you have changed your permanent residence. If you received the exclusion in 2013, and your income in 2013 was above $28,600, you must notify the assessor. If the person receiving the exclusion in 2013 has died, 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 did not receive the exclusion in 2013, but are now eligible, you may obtain a copy of an application from the assessor. It must be filed with the Assessor's Office by June 1.

If you feel that you may qualify for this exclusion because of age or disability, please call or stop by our office to request an application form. If you have already applied for this exclusion you do not need to apply again.

 

 

 

Questions?

Dee Hill Tax Relief Administrator dhill@hendersoncountync.org 828-698-4424
Kim Woody Customer Service Specialist kswoody@hendersoncountync.org 828-697-4644

 


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200 North Grove St,
Suite 102
Hendersonville NC, 28792
Phone: (828) 697-4870
Fax: (828) 697-4578