Exemptions / Exclusions
To obtain information on the various exemptions and exclusions or to apply online, click on the links below. Please note that some applications require additional documentation to be submitted as an attachment when completing the online application process. These required documents are located in the Get Information portion of each section. Please complete these documents prior to beginning your online application. If you have questions please contact our office.
NCDOR Exemptions and Exclusions Guide
Homestead exemption for senior citizens or disabled persons:
North Carolina 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. 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 as of January 1 or totally and permanently disabled.
Has an income (including Social Security income) for the preceding calendar year of no more than $36,700.
Owns the home where they reside.
Income is defined as all moneys received from every source other than gifts or inheritances received from a spouse, lineal ancestor, or lineal descendant. For married applicants residing with their spouses, the income of both spouses must be included, whether or not the property is in both names.
PLEASE NOTE THAT DOCUMENTATION THAT VERIFIES ALL INCOME IS REQUIRED. BANK STATEMENTS ARE NOT ACCEPTABLE PROOF OF INCOME.
APPLICATION PERIOD FOR THIS PROGRAM IS JANUARY 1ST - JUNE 1ST EACH YEAR
Print Application for Property Tax Relief AV-9
Print Certification of Disability for Property Tax Exclusion AV-9A
Homestead exemption for disabled veterans:
Veterans Exclusion - Effective January 1, 2009: revised June 1, 2022
N.C.G.S. 105-277.1C allows an exclusion for a permanent residence owned and occupied by an owner who is a North Carolina resident and who is a honorably discharged disabled veteran or the unmarried surviving spouse of an honorably discharged disabled veteran. The first $45,000 of appraised value of the residence is excluded from taxation. There is no age requirement and no income requirement. 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.
Applicant must complete the following:
- Form AV-9 Application for Property Tax Relief
- Form NCDVA-9 Certification for Disabled Veteran's Property Tax Exclusion. This form must be first certified by your local Veteran's Service Office. You can find a list of VSOs at https://www.milvets.nc.gov/services/benefits-claims scroll down for the State Veterans Service Centers and County Veterans Service Offices.
APPLICATION PERIOD FOR THIS PROGRAM IS JANUARY 1ST - JUNE 1ST EACH YEAR
Print Application for Property Tax Relief AV-9
Print State of North Carolina Certification for Disabled Veterans Property Tax Exclusion NCDVA-9
Homestead circuit breaker deferment for senior citizens or disabled persons:
Circuit Breaker Exclusion
Under this program, taxes for each year are limited to a percentage of the qualifying owner's income. A qualifying owner must either be at least 65 years of age or be totally and permanently disabled. For owner whose income amount for the previous year does not exceed the income eligibility limit for the current year, which for the 2024 tax year is $36,700, the owner's taxes will be limited to four percent (4%) of the owner's income. For an owner whose income exceeds the income eligibility limit ($36,700) but does not exceed 150% of the income eligibility limit, which for 2024 tax year is $55,050, the owner's taxes will be limited to five percent (5%) of the owner's income.
However, the taxes over the limitation amount are deferred and remain a lien on the property. The last three years of deferred taxes prior to a disqualifying event will become due and payable, with interest, on the date of the disqualifying event. Interest accrues on the deferred taxes as if they had been payable on the dates on which they would have originally become due. Disqualifying events are death of the owner, transfer of property, the failure to use the property as the owner's permanent residence, and not applying for this deferment annually. Exceptions and special provisions apply. See G.S. 105-277.1B for the full text of the statue.
YOU MUST FILE A NEW APPLICATION FOR THIS PROGRAM EVERY YEAR!!!!
If there are multiple owners, each owner must file a separate application. All owners must qualify and elect to defer taxes under this program or no benefit is allowed under this program. The Circuit Breaker Property Tax Deferment cannot be combined with either the Elderly or Disabled Exclusion or the Disabled Veteran Exclusion.
Print Application For Circuit Breaker Exclusion
Business personal property exemption:
Harnett County Exempt Property
N.C.G.S. 105-277.1 allows for certain types of property to be exempt from property taxes if they meet the requirements specified by the statutes. Some types of exempt property may include but are not limited to the following:
* Property used for religious purposes
* Property set aside for burial purposes
* Property used for educational, scientific or literary purposes
* Property used for charitable purposes
An application must be received by our office by January 31.
Print Application for Property Tax Exemption or Exclusion AV-10
Print Application for Motor Vehicle Exemption AV-10V
Print Business Personal Property Application AV-12
Motor vehicle exemption:
Harnett County Exempt Property
N.C.G.S. 105-277.1 allows for certain types of property to be exempt from property taxes if they meet the requirements specified by the statutes. Some types of exempt property may include but are not limited to the following:
* Property used for religious purposes
* Property set aside for burial purposes
* Property used for educational, scientific or literary purposes
* Property used for charitable purposes
An application must be received by our office by January 31.
Print Application for Motor Vehicle Exemption AV-10V
Military Vehicle Tax Exemption:
Non-Resident Active Duty Military
Active duty, non-resident military personnel may be exempt from personal property taxes in North Carolina. To apply, please submit your most recent Leave & Earnings Statement (LES). The LES must contain the ETS date. You may e-mail your LES to military@harnett.org. When sending your request for exemption, please provide your Tag # and /or a copy of your tax bill.
NOTE: Check the APPRAISED VALUE amount, located on the front of the bill in the upper right corner. A subscript 1 appears beside the value and it indicates whether a full exemption OR a partial exemption (50%) has already been applied to the tax bill. All applicable vehicle fees for Lillington are payable in full when the 50% military exemption applies.
Military Spouse Residence Relief Act
The Military Spouses Residency Relief Act of 2009 amended the Servicemembers Civil Relief Act to provide that a servicemember’s spouse shall neither lose nor acquire a residence or domicile in a state when the spouse is present in the state solely to be with the servicemember in compliance with the servicemember’s military orders if the residence or domicile is the same for both the servicemember and the spouse. This posting will provide information and guidance to local tax offices to assist in their administration of Public Law 111-97. Please click here for the full Military Spouses Residency Relief Act of 2009.
Builders Inventory Exemption:
Builders Exclusion
NCGS 105-277.02 Exclusion for Improvements to Residential and Commercial Property
This law is designed to create an exclusion under certain conditions for improvements made to real property as defined by NC General Statue. The exclusion would apply to the value of improvements on real property being held for resell by a builder. NC General Statue defines a builder as “a taxpayer engaged in the business of buying real property, making improvements to it and reselling it”.
Print Builder Property Tax Exclusion AV-65
Exempt Property (religious, burial, education, charitable, etc.):
Harnett County Exempt Property
N.C.G.S. 105-277.1 allows for certain types of property to be exempt from property taxes if they meet the requirements specified by the statutes. Some types of exempt property may include but are not limited to the following:
* Property used for religious purposes
* Property set aside for burial purposes
* Property used for educational, scientific or literary purposes
* Property used for charitable purposes
An application must be received by our office by January 31.
Print Application for Property Tax Exemption or Exclusion AV-10
Print Application for Motor Vehicle Exemption AV-10V