Tax Exemptions - Seniors/Disabled
Effective January 1, 2023, 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 ($33,800).
- Is a North Carolina resident.
Income Information Needed for Property Tax Relief
- If you filed a Federal Income Tax Return for 2022, 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).
- Any other money received: Business, Farming, Rental, etc.
- If you receive Social Security Benefits, please attach a copy of your notice from Social Security for the benefits received in 2022.
- Also include copies of bank statements (for deposit only) for October, November and December, 2022.
- Please include a copy of driver's license or photo ID.
- If applicable for disability exclusion, include the Certification of Disability form AV-9A.
The application for this exemption must be filed with the tax listing office by June 1 of the year in which you meet the qualification.
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