Property Tax Relief | Chatham County, NC

Elderly or Disabled Exclusion

Elderly or Disabled Exclusion: (G.S. 105-277.1)

This program excludes from property taxes, the greater of $25,000 or 50% of the appraised value of a permanent residence owned and occupied by a qualifying owner. To be eligible for this exclusion you must be a permanent resident of Chatham County, age 65 or older, with an income not exceeding $36,700 or a permanent resident of Chatham County, totally and permanently disabled, with an income not exceeding $36,700.
View Informational Brochure
2024 Property Tax Relief Application
Certification of Disability for Property Tax Exclusion (AV-9A)

Applications

Application for exemptions must be filed with the Tax Listing Office before June 1 of the year in which you meet the above qualifications. All exclusions require certification from a physician licensed as a medical doctor in North Carolina or a governmental agency authorized to make such a determination that you are totally and permanently disabled. You will notified once your application is processed. Applications for these programs are also available in person, mail or email.

Income Requirement

Income is defined as all 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, for married applicants residing with their spouses, the income of both spouses must be included, whether or not the property is in both names.

Elderly or Disabled Disqualification

If your spouse is now deceased, you must re-apply for the Elderly Exclusion for the following tax year. Contact our office for more details.
If the person receiving any of the above benefits is now deceased, then the heirs, executor or trustee must notify our office.
If you have been receiving benefits from the Elderly or Disabled Exclusion and your income now exceeds $36,700, you must notify our office.

Failure to make notification for disqualifying events will result in disqualification and recovery of the exclusion amount along with penalties and interest.

Disabled Veteran Exclusion

Disabled Veteran Exclusion: (G.S. 105-277.1C)

This program excludes the first $45,000 of the appraised value of a permanent residence owned and occupied by a Chatham County resident, who is either an honorably discharged disabled veteran or the surviving spouse of an honorably discharged disabled veteran who has not remarried. Form NCDVA-9 must be completed by the NC Division of Veterans Affairs. The completed NCDVA-9 form and application must be filed at the Tax Office.
View Informational Brochure
2024 Property Tax Relief Application
Certification of Disabled Veteran's for Property Tax Exclusion (NCDVA-9)

Applications

Application for exemptions must be filed with the Tax Listing Office before June 1 of the year in which you meet the above qualifications. All exclusions require certification from a physician licensed as a medical doctor in North Carolina or a governmental agency authorized to make such a determination that you are totally and permanently disabled. You will notified once your application is processed. Applications for these programs are also available in person, mail or email.

Income Requirement

Income is defined as all 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, for married applicants residing with their spouses, the income of both spouses must be included, whether or not the property is in both names.

Failure to make notification for disqualifying events will result in disqualification and recovery of the exclusion amount along with penalties and interest.

Circuit Breaker Property Tax Deferment

Circuit Breaker Property Tax Deferment: (G.S. 105-277.1B)

This program allows taxes billed each year to be limited to a percentage of the qualifying owner’s income. However, taxes in excess of the limitation are deferred and remain a lien on the property. The three most current years of deferred taxes prior to a disqualifying event will become due and payable, with interest, on the date of the disqualifying event. You must file a new application for this program each year. To be eligible for this deferment you must be a permanent resident of Chatham County with an income not exceeding $55,050.
View Informational Brochure
2024 Property Tax Relief Application

Applications

Application for exemptions must be filed with the Tax Listing Office before June 1 of the year in which you meet the above qualifications. All exclusions require certification from a physician licensed as a medical doctor in North Carolina or a governmental agency authorized to make such a determination that you are totally and permanently disabled. You will notified once your application is processed. Applications for these programs are also available in person, mail or email.

Income Requirement

Income is defined as all 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, for married applicants residing with their spouses, the income of both spouses must be included, whether or not the property is in both names.

Failure to make notification for disqualifying events will result in disqualification and recovery of the exclusion amount along with penalties and interest.

Present Use Value

NC Homeowner Assistance Fund

NC Homeowner Assistance Fund
(no longer accepting new applications)

The NC Homeowner Assistance Fund is no longer accepting applications for this program. There is a list of Homeowner Resources on their website that may be able to provide assistance.*

*This link is to the NC Housing Finance Agency's Resources page -contact their office with any questions. The Chatham County Tax Office is unable to answer questions or provide any information on the resources provided on their site.

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