3 Documents North Carolinians 65 and Older Need for the Homestead Exclusion
A property tax break is only as good as the paperwork behind it.
North Carolinians 65 and older who qualify still need the right documents, and a missing one can slow things down.
Here’s what to gather before you apply.
Note: This is general information, not tax advice. Rules, income limits and forms are subject to change, so confirm the current requirements with your county tax assessor.
1. Your Signed AV-9 Application
The elderly homestead exclusion starts with Form AV-9, the application.
The AV-9 asks whether you or your spouse were at least 65 on January 1.
You file it with the county tax assessor where your home sits, not with the state Department of Revenue.
Your income for the previous year can’t top the $39,900 limit, according to the AV-9.
Social Security number disclosure is mandatory for approval.
The form has a line for your number and another for your spouse’s.
It also has a signature line for your spouse.
2. Your Federal Return Pages
Your federal income tax return for the previous year is the second document the homestead exclusion needs.
Form AV-9 asks for the first two pages and Schedule 1 of that return.
If you and your spouse file separate returns, submit both.
If you haven’t filed the return by the time you apply, submit the required copy when you file it.
You can apply first.
Psst! Before you file, take our quiz on property tax relief. See if you can ace it.
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How is the amount that the elderly or disabled exclusion takes off a home’s taxable value figured?
3. Income Records If You Don't File
Income records are the third document, and the homestead exclusion needs them only when you don't file a federal return.
Form AV-9 lists a W-2, a Social Security benefit statement, 1099 forms for retirement payouts, interest or dividends, or statements from a bank or other financial company as examples.
What Counts as Income for the Homestead Exclusion
The AV-9 lists Social Security benefits, both taxable and tax exempt, as income.
Interest, both taxable and tax exempt, and pensions and annuities count too.
Say you receive $22,000 in pension income and $17,000 in Social Security benefits.
Your $39,000 total sits $900 under the $39,900 limit.
A further $1,000 of interest pushes the total to $40,000, which tops the limit.
Proof of Age and Ownership
The homestead exclusion application has a line for your date of birth.
If you turn 65 on January 2, you were 64 on January 1, so you meet the age question only if your spouse was at least 65.
Mecklenburg County's page says the applicant's name must be on the deed or title as of Jan. 1.
A county may ask for more than Form AV-9 does, so check your county's page.
Form AV-9 also asks for your home's Property ID Number.
If you're also weighing Medicare, these Medicare enrollment mistakes are worth a look.
Psst! How ready is your application? Run through this checklist and see where you stand.
Where to Send Your North Carolina Elderly Homestead Exclusion Documents
Your elderly homestead exclusion documents go to the county tax assessor.
Many counties take them in different ways.
Mecklenburg County's page says to email the completed application, which it prefers, or mail it to the County Assessor's Office.
Guilford County takes applications by mail or hand delivery.
Call the tax office if you want an application mailed to you.
Check your county's page before you send anything.
Psst! Think you can spot the myths about the homestead exclusion? Tap each card to find out.
FAQ
Each answer below about the elderly homestead exclusion comes from the AV-9 or a county tax page.
What documents do you need for the North Carolina elderly homestead exclusion?
You need a signed Form AV-9 and the first two pages and Schedule 1 of your previous year's federal return.
If you don't file a return, attach income records such as a W-2 or Social Security statement instead.
Do you have to be 65 to get the exclusion?
Not always.
The AV-9 asks whether you or your spouse were at least 65 on January 1, and Mecklenburg County's page also lists permanently disabled applicants.
Does Social Security count as income for the exclusion?
Yes.
The AV-9 lists Social Security benefits, taxable and tax exempt, among the income to report.
Where do you file the AV-9?
File it with the county tax assessor where the property is located, not the North Carolina Department of Revenue.
What is the deadline for the elderly homestead exclusion?
The AV-9 says applications must be filed by June 1 to be timely.
Guilford County also lists June 1 as its yearly deadline.
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