Senior Citizens/Disabled
North Carolina excludes from property taxes the first twenty five thousand dollars ($25,000) or one-half the assessed value of property, whichever is greater, of qualifying North Carolina residents. The exclusion cover real property or mobile homes occupied by the owner as his or her permanent residence. To qualify for this exclusion, you must be aged 65 or older or totally and permanently disabled and receive an income for both the applicant and spouse of no greater than twenty seven thousand one hundred dollars ($27,100) annually. Income is defined as monies received from all sources including Social Security benefits, retirement payments, proceeds from insurance policies, interest, dividends, 401 K disbursements, etc. It does not include gifts or inheritances from a spouse or immediate family member.
To apply for this exclusion, please call (252) 459-1222. We will then mail you a "Senior Citizen's/Disabled Person's" application form which should be completed and returned to our office; or, you may download the forms from our website. To apply for this exclusion due to disability, you must have an AV-9A form signed that states that you are totally and permanently disabled signed by a physician licensed as a medical doctor in North Carolina or a governmental agency authorized to make such a determination. The deadline for submitting applications is June 1. You will receive written notification if the application is denied.
If you have previously received this exclusion, you do not need to apply again unless you have changed your permanent residence. If you have received the exclusion, and your income now exceeds $27,100, you must notify our office. If you received the exclusion because you were totally and permanently disabled, and you are no longer considered totally and permanently disabled, you must notify our office.
If the person receiving the exclusion has died, the person required by law to list the property must notify our office. Failure to make any of the notices required by law before June 1, will result in penalties.
Exempt Properties
Every property owner claiming exemption from property taxes must establish that the property is entitled thereto. Any owner claiming exemption, with the exception of the United States Government, The State of North Carolina, and the counties and municipalities of the State, must file an application with the Tax Assessor's Office. If the property for which the exemption is claimed is appraised by the Department of Revenue, the application shall be filed with the Department of Revenue. Applications are made available in person or by mail from the Tax Assessor's Office. The Department of Revenue or the Tax Assessor to whom the application is submitted shall review the application for approval or denial.
Approved applications are filed and made available to all taxing units within Nash County. The Tax Assessor maintains a tax scroll of all property that is granted tax relief through exemption.
For further information regarding exempt properties, please contact:
Nash County Assessor's Office 120 West Washington Street - Suite 2058 Nashville, North Carolina 27856 Phone: (252) 459-1222 Fax: (252) 459-1372 E-mail: donna.tinsley@nashcountync.gov