North Carolina excludes from property taxes a portion of the appraised value of a permanent residence owned and occupied by North Carolina residents who are at least 65 years of age or are totally and permanently disabled, and whose income does not exceed the amount set by the NC Department of Revenue. The amount of the appraised value of the residence that may be excluded from taxation is the greater of twenty five thousand ($25,000) or fifty percent (50%) of the assessed value of the residence. Income means all money received from every source, other than gifts or inheritance received from a spouse, lineal ancestor, or lineal descendant.
If you received this exclusion last year, you do not need to apply again unless you have changed your permanent residence. If you have received the exclusion last year but the property no longer qualifies for any reason, please notify the Assessor. Failure to notify the Assessor that the property no longer qualifies for the exclusion may cause the property to be subject to discovery with penalties and interest pursuant to G.S. 105-312.
If you did not receive the exclusion last year, but are now eligible, you may obtain an application from the county tax department. It must be filed with the County Assessor by June 1.
General Statutes 105-277.1B Property Tax Homestead Circuit Breaker Deferment:
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. 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 Anson County. The Tax Assessor maintains a tax scroll of all property that is granted tax relief through exemption. For further information regarding exempt properties, contact the Tax Assessor's Office at (704)994-3290.
Forms are available from this website.