NC Elderly/Disabled Homestead Exclusion

About This Program

North Carolina's Elderly or Disabled Homestead Exclusion reduces property taxes by excluding the greater of $25,000 or 50% of the home's appraised value from taxation for qualifying seniors and disabled homeowners. Applicants must be age 65 or older, or permanently disabled, with household gross income not exceeding $38,800. Applications are filed with Wake County Tax Administration by June 1.

For a $300,000 Wake County home, 50% exclusion ($150,000) at 0.9% rate saves approximately $1,350/year

Key Details

• Excludes $25,000 or 50% of home value – whichever is greater
• Age 65+ or permanently disabled; income ≤$38,800 household
• Apply by June 1 with Wake County Tax Administration
• Late applications accepted through year-end for hardship cases
• Email taxhelp@wake.gov or mail to P.O. Box 2331, Raleigh 27602

How to Apply

Deadline: File by June 1 of the tax year; late applications considered through year end