Tax Exemptions - Seniors/Disabled
Qualifications
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.
Applications are available in person or by mail, or by using the print form option below.
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