Tax Exemptions - Seniors/Disabled

Qualifications

Effective January 1, 2021, North Carolina has changed this exemption to exclude from property taxes the greater of twenty five thousand dollars ($25,000) or fifty percent (50%) of the appraised value of a permanent residence owned and occupied by a qualifying owner. A qualifying owner is an owner who meets all of the following requirements as of January 1 preceding the taxable year for which the benefit is claimed: 

  • Is at least 65 years of age or totally and permanently disabled. 
  • Has an income for the preceding calendar year of not more than thirty-one thousand dollars ($31,500). 
  • Is a North Carolina resident. 

Definition

Income is defined as any monies received from every source including Social Security benefits, retirement payments, proceeds from insurance policies, interest, dividends, etc. It does not include gifts or inheritances from a spouse or immediate family members.

Filing an Application

An application for this exemption must be filed with the Tax Listing Office before June 1 of the year in which you meet the above qualifications. To apply for this exclusion due to being permanently disabled, you must attach certification that you are totally and permanently disabled from a physician licensed as a medical doctor in North Carolina or a governmental agency authorized to make such a determination. You will receive notification if the application is denied.

Changes in Status

If you have previously received this exclusion, you do not need to apply again unless you have changed your permanent residence. If you have received the exclusion, and your income now exceeds $31,500, you must notify our office. If you received the exclusion because you were totally and permanently disabled, and you are no longer totally and permanently disabled, you must notify our office. If the person receiving this benefit is deceased, then the heirs or trustee must notify our office. Failure to make notification of changes will result in disqualification and discovery of the exemption amount along with penalties and interest.

Applications

Applications are available in person or by mail, or by using the print form option below.

Income Information Needed for Property Tax Relief

  • If you filed a Federal Income Tax Return for 2020, please attach a copy of the first page of the 1040 form.
  • Income documentation (1099 forms for interest, IRA distributions, pensions and annuities, dividends, capital gains).
  • If you receive Social Security Benefits, please attach a copy of your notice from Social Security for the benefits received in 2020.
  • Also include copies of bank statements (for deposit only) for October, November and December, 2020.
  • Please include a copy of driver's license or photo ID.
  • If applicable for disability exclusion, include the Certification of Disability form AV-9A.

If you have any questions, please call the Tax Department, Listing Division at (704) 736-8551.

Completed forms must be mailed to: 

Lincoln County Tax Department
100 East Main Street
Lincolnton, North Carolina 28092