Application for Property Tax Relief
Elderly or Disabled Exclusion (G.S. 105-277.1),
Disabled Veteran Exclusion (G.S. 105-277.1C), or
Circuit Breaker Tax Deferment Program (G.S. 105-277.1B)
County of , NC Year 2018
AV-9
Web
7-17
As of January 1, 2018 do you and your spouse (if applicable) own 100% interest in the property? If you answer No, list all
owners and their ownership percentage (round to the nearest 0.1%):
Owner
% %
Owner
Owner
%
% %
%
Owner
Owner
Owner
Note: Separate applications are required for each owner that is claiming property tax relief. If husband and wife own the
property, only one application is required.
Yes No
Are you or your spouse (if applicable) currently residing in a health care facility? If you answer Yes, ll in applicable circle
and indicate current length of stay:
Yes No
If married, does your spouse live with you in the residence? If you answer No, provide your spouse’s address.
Addresses of spouse:
Yes No
Fill in applicable boxes:
Yes No Is this property your permanent legal residence?
Addresses of secondary residences (if any):
Instructions
Application Deadline: This application must be led by June 1st to be timely led. You may submit additional information separately if needed.
Where to Submit Application: Submit this application to the county tax assessor where this property is located. County tax assessor addresses
and telephone numbers can be found online at: www.dornc.com/downloads/CountyList.pdf. DO NOT submit this application to the North
Carolina Department of Revenue.
- Ofce Use Only:
Property ID Number
Middle Name
Residence Address
City
Home Telephone Number
Middle Name
Last Name of Applicant First Name
Last Name of Spouse First Name
Date of Birth (MM-DD-YY)
Date of Birth (MM-DD-YY)
E-mail Address
Mailing Address (if different from residence address)
City
Zip Code
Zip Code
State
State
Work Telephone Number Cell Phone Number
Applicant Spouse
Ext.
4
PRINT
CLEAR
Page 2, AV-9, Web, 7-17
Part 1. Selecting the Program
Each owner may receive benet from only one of the three property tax relief programs, even though you may meet the
requirements for more than one program.
However, it is possible that the tax rates or tax values may not be established until some time after the ling of this application. This
can make it difcult for you to determine which program you prefer. The following procedures will help to resolve this situation.
Applying for One Program
If you know that you only wish to apply for one program, indicate only that program at the bottom of this section. The assessor will
review your application and send you a notice of decision. The notice of decision will also explain the procedures to appeal if you do
not agree with the decision of the assessor.
Applying for More Than One Program
Each owner is eligible to receive benet from only one program. However, if you think you meet the requirements for more than
one program but, as a result of the uncertainty of tax rates or values at the time of application, you are unable to make a decision
on which one program you wish to choose, indicate all of the programs at the bottom of this section for which you wish to receive
consideration. When the tax rates and values are determined, the assessor will review your application and will send you a letter
notifying you of your options. If the letter indicates that you do not qualify or if you disagree with any decision in the letter, you may
appeal. You must respond to the option letter within the specied time period or it will be assumed that you do not wish
to participate in any of the property tax relief programs. In that case, you will be so notied and you will have the chance to
appeal.
Please read the descriptions and requirements of the three programs on the following pages and
then select the program(s) for which you are applying:
Fill in applicable circles: You Must Complete:
Elderly or Disabled Exclusion Parts 2, 5, 6
Disabled Veteran Exclusion Parts 3, 6
Circuit Breaker Tax Deferment Program Parts 4, 5, 6
If you select more than one program, please read ALL of the information on this page!
Part 2. Elderly or Disabled Exclusion
Short Description: This program excludes the greater of the rst $25,000 or 50% of the appraised value of the permanent residence
of a qualifying owner. A qualifying owner must either be at least 65 years of age or be totally and permanently disabled. The owner
cannot have an income amount for the previous year that exceeds the income eligibility limit for the current year, which for the 2018
tax year is $29,600. See G.S. 105-277.1 for the full text of the statute.
Multiple Owners: Benet limitations may apply when there are multiple owners. Each owner must le a separate application (other
than husband and wife). Each eligible owner may receive benets under either the Elderly or Disabled Exclusion or the Disabled
Veteran Exclusion. The Circuit Breaker Property Tax Deferment cannot be combined with either of these two programs.
As of January 1, were either you or your spouse (if applicable) at least 65 years of age? If you answer Yes, you do
not have to le Form AV-9A Certication of Disability.
As of January 1, were you and your spouse (if applicable) both less than 65 years of age and at least one of you
was totally and permanently disabled? If you answer Yes, you must le Form AV-9A Certication of Disability.
Requirements: 1. File Form AV-9A Certication of Disability if required above.
2. Complete Part 5. Income Information.
3. Complete Part 6. Afrmation and Signature.
Fill in applicable boxes:
Yes No
Yes No
Page 3, AV-9, Web, 7-17
Part 3. Disabled Veteran Exclusion
Short Description: This program excludes up to the rst $45,000 of the appraised value of the permanent residence of a disabled
veteran. A disabled veteran is dened as a veteran whose character of service at separation was honorable or under honorable
conditions and who has a total and permanent service-connected disability or who received benets for specially adapted housing
under 38 U.S.C. 2101. There is no age or income limitation for this program. This benet is also available to a surviving spouse (who
has not remarried) of either (1) a disabled veteran as dened above, (2) a veteran who died as a result of a service-connected condition
whose character of service at separation was honorable or under honorable conditions, or (3) a servicemember who died from a service-
connected condition in the line of duty and not as a result of willful misconduct. See G.S. 105-277.1C for the full text of the statute.
Multiple Owners: Benet limitations may apply when there are multiple owners. Each owner must le a separate application (other
than husband and wife). Each eligible owner may receive benets under either the Disabled Veteran Exclusion or the Elderly or
Disabled Exclusion. The Circuit Breaker Property Tax Deferment cannot be combined with either of these two programs.
I am a disabled veteran. (See denition of disabled veteran above.)
I am the surviving spouse of either a disabled veteran or a servicemember who met the conditions in the description
above. If you answer Yes, complete the next question.
I am currently unmarried and I have never remarried since the death of the veteran.
Requirements: 1. File Form NCDVA-9 Certication for Disabled Veteran’s Property Tax Exclusion. This form must rst be certied
by the United States Department of Veterans Affairs, and then led with the county tax assessor.
2. Complete Part 6. Afrmation and Signature.
Fill in applicable boxes:
Yes No
Yes No
Yes No
Part 4. Circuit Breaker Property Tax Deferment
Short Description: 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 an owner whose income amount
for the previous year does not exceed the income eligibility limit for the current year, which for the 2018 tax year is $29,600, the
owners taxes will be limited to four percent (4%) of the owner’s income. For an owner whose income exceeds the income eligibility
limit ($29,600) but does not exceed 150% of the income eligibility limit, which for the 2018 tax year is $44,400, the owners taxes will
be limited to ve percent (5%) of the owners 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 the property, and failure to use the property as the owner’s permanent
residence. Exceptions and special provisions apply. See G.S. 105-277.1B for the full text of the statute.
YOU MUST FILE A NEW APPLICATION FOR THIS PROGRAM EVERY YEAR!!
Multiple Owners: Each owner (other than husband and wife) must le a separate application. All owners must qualify and elect
to defer taxes under this program or no benet 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.
As of January 1, were either you or your spouse (if applicable) at least 65 years of age? If you answer Yes, you do
not have to le Form AV-9A Certication of Disability.
As of January 1, were you and your spouse (if applicable) both less than 65 years of age and at least one of you
was totally and permanently disabled? If you answer Yes, you must le Form AV-9A Certication of Disability.
Have you owned the property for the last ve full years prior to January 1 of this year and occupied the property for
a total of ve years?
Do all owners of this property qualify for this program and elect to defer taxes under this program? If you answer
No, the property cannot receive benet under this program.
Requirements: 1. File Form AV-9A Certication of Disability if required above.
2. Complete Part 5. Income Information.
3. Complete Part 6. Afrmation and Signature.
Fill in applicable boxes:
Yes No
Yes No
Yes No
Yes No
Page 4, AV-9, Web, 7-17
Part 5. Income Information (complete only if you also completed Part 2 or Part 4)
Social Security Number (SSN) disclosure is mandatory for approval of the Elderly or Disabled Exclusion and the Circuit Breaker Property
Tax Deferment Program and will be used to establish the identication of the applicant. The SSN may be used for verication of
information provided on this application. The authority to require this number is given by 42 U.S.C. Section 405(c)(2)(C)(i). The SSN
and all income tax information will be kept condential. The SSN may also be used to facilitate collection of property taxes if you do not
timely and voluntarily pay the taxes. Using the SSN will allow the tax collector to claim payment of an unpaid property tax bill from any
State income tax refund that might otherwise be owed to you. Your SSN may be shared with the State for this purpose. In addition, your
SSN may be used to garnish wages or attach bank accounts for failure to timely pay taxes.
Applicant’s Social Security Number Spouse’s Social Security Number
Requirements:
1. You must provide a copy of your individual Federal Income Tax Return for the previous calendar year, unless you are not required
to le a Federal Income Tax Return. Married applicants ling separate returns must submit both returns. If you have not led
your Federal Income Tax Return at the time you submit this application, submit a copy when you le your return. Your income
tax returns are condential and will be treated as such. Your application will not be processed until the income tax information is
received. Please check the appropriate box concerning the submission of your Federal Income Tax Return.
Federal Income Tax Return submitted with this application.
Federal Income Tax Return will be submitted when led with the IRS.
I will not le a Federal Income Tax Return with the IRS for the previous calendar year.
2. Provide the income information requested below for the previous calendar year. Provide the total amount for both spouses. If
you do not le a Federal Income Tax Return, you must attach documentation of the income that you report below (W-2,
SSA-1099, 1099-R, 1099-INT, 1099-DIV, nancial institution statements, etc.).
a. Wages, Salaries, Tips, etc ........................................................................................$
b. Interest (Taxable and Tax Exempt) ............................................................................ $
c. Dividends ................................................................................................................... $
d. Capital Gains ............................................................................................................. $
e. IRA Distributions ........................................................................................................ $
f. Pensions and Annuities ..............................................................................................$
g. Disability Payments (not included in Pensions and Annuities) ..................................$
h. Social Security Benets (Taxable and Tax Exempt) ..................................................$
i. All other moneys received (Describe in Comments section.) .....................................$
Total ...............................................................................................................................$
Comments:
INFORMATION IS SUBJECT TO VERIFICATION WITH THE NORTH CAROLINA DEPARTMENT OF REVENUE.
Fill in applicable box:
Page 5, AV-9, Web, 7-17
Part 6. Afrmation and Signature
AFFIRMATION OF APPLICANT – Under penalties prescribed by law, I hereby afrm that, to the best of my knowledge and belief, all
information furnished by me in connection with this application is true and complete. Furthermore, I understand that if I participate
in the Circuit Breaker Property Tax Deferment Program, liens for the deferred taxes will exist on my property, and that when
a disqualifying event occurs, the taxes for the year of the disqualifying event will be fully taxed and the last three years of
deferred taxes prior to the disqualifying event will become due and payable, with all applicable interest.
Applicant’s Name (please print) Applicant’s Signature Date
Spouse’s Name (please print) Spouse’s Signature Date
Refer to the Instructions on Page 1 for ling information and ling location.*
Approved: Y / N Elderly/Disabled Disabled Veteran Circuit Breaker: 4% 5%
Date: ___________/________/_________ By: ________________ Comments: _________________________________________________
AV-9A Received: ___________/________/_________ NCDVA-9 Received: ___________/________/_________
FITR Received: ___________/________/__________ Income: $______________________________________
Ofce Use Only
*All applications must be submitted by June 1 to be timely led.
Late Applications: Upon a showing of good cause by the applicant for failure to make a timely application, an application for
exemption or exclusion led after the [due date] may be approved by the Department of Revenue, the board of equalization
and review, the board of county commissioners, or the governing body of a municipality, as appropriate. An untimely
application for exemption or exclusion approved under this subsection applies only to property taxes levied by the
county or municipality in the calendar year in which the untimely application is led. [N.C.G.S. 105-282.1(a1)]