North Carolina Form AV-9 is the Application for Property Tax Relief that homeowners file with their county tax assessor to claim one of three programs: the Elderly or Disabled Homestead Exclusion, the Disabled Veteran Homestead Exclusion, or the Circuit Breaker Property Tax Deferment. The form is published by the North Carolina Department of Revenue and the current revision is AV-9 (Rev. 7-25), used for the 2026 application year.
Filing AV-9 the right way can lower a property tax bill by thousands of dollars each year, but a single missed box, a missing signature, or a late submission can wipe out the relief for the entire tax year. According to the NCDOR 2024 Tax Relief Report, more than 95,000 North Carolina homeowners received the Elderly or Disabled Homestead Exclusion in 2024, with an average tax savings of about $850 per household.
Here is what you will learn in this guide:
- 📋 What Form AV-9 is, who must file it, and which of the three relief programs fits your situation
- 🗂️ The exact documents and proof you need to gather before opening the form
- ✍️ A line-by-line walkthrough of every section, box, and signature on AV-9 with sample entries
- 👥 Three full filled-out examples following real homeowners through the form from start to finish
- 🛑 The most common mistakes filers make and the direct consequences that follow each one
What the Form Is and Who Must File It
Form AV-9 is the single application North Carolina uses for three different property tax relief programs that share one rule: the property must be the applicant’s permanent legal residence. The form is authorized under N.C.G.S. § 105-277.1 for the Elderly or Disabled Homestead Exclusion, § 105-277.1C for the Disabled Veteran Exclusion, and § 105-277.1B for the Circuit Breaker Deferment.
The Elderly or Disabled Homestead Exclusion is for owners who are at least 65 years old or totally and permanently disabled, with income at or below the annual income eligibility limit set by NCDOR. For the 2026 tax year, that limit is $37,900. The exclusion removes from taxation the greater of $25,000 or 50 percent of the appraised value of the residence.
The Disabled Veteran Homestead Exclusion is for honorably discharged veterans who are 100 percent permanently and totally service-connected disabled, or for the unmarried surviving spouse of such a veteran. There is no income limit. The exclusion removes the first $45,000 of appraised value from taxation.
The Circuit Breaker Property Tax Deferment is for owners 65 or older or totally and permanently disabled, who have owned and lived in the property for at least five years, with income at or below 150 percent of the income eligibility limit. Taxes above a set percentage of income are deferred, not erased, and become a lien on the home.
Before You Start: Documents and Information You Need
Open AV-9 only after you have gathered every supporting document. Missing even one item is the most common reason counties reject applications or push them out of the system.
- A current driver’s license or state ID showing the property address as your permanent residence, because the assessor uses it to verify residency
- Your Social Security number and the SSN of every co-owner, because the form requires every owner to apply
- A copy of your deed or recorded ownership document, because the assessor must confirm legal title
- All 2025 income documents for every owner: SSA-1099, 1099-R, W-2, 1099-INT, 1099-DIV, and a copy of your federal 1040, because Part 2 income is verified line by line
- Form AV-9A signed by a licensed physician, if you are applying based on disability rather than age
- Form NCDVA-9 certified by the North Carolina Division of Veterans Affairs, if you are applying for the Disabled Veteran Exclusion
- A marriage certificate and your spouse’s death certificate, if you are an unmarried surviving spouse claiming the veteran exclusion
- Proof of five years of ownership and occupancy, if you are applying for the Circuit Breaker, because the five-year rule is strict
Each item matters because the county assessor cross-checks every entry on AV-9 against these records. If a piece is missing, the application is held in pending status, and if it is not cured by June 1, the relief is lost for the year under G.S. § 105-282.1.
Where to Get the Form and How to Access It
The official AV-9 lives on the NCDOR property tax forms page. The PDF is fillable, so you can type directly into the boxes, save a copy, and print it for signatures. Do not use a photocopy from a prior year, because the income limit and form layout change annually.
Every county tax office also distributes paper copies. You can pick one up at the assessor’s counter, request one by mail, or download the county’s local version, which is identical to the state form but may include a county cover sheet. Larger counties such as Wake County, Mecklenburg County, and Guilford County host their own portals where you can upload AV-9 and attachments.
Make sure you are pulling the AV-9 marked Rev. 7-25 in the lower left corner. The revision date confirms you have the current 2026 application-year form. Filing an outdated version triggers a request for a new submission, and that delay alone has cost filers their June 1 deadline.
Step-by-Step: How to Fill Out Form AV-9 Line by Line
The form is split into seven main sections plus a signature block. Work through them in order. Use blue or black ink on paper copies, write in print rather than cursive, and never leave a required field blank — write N/A if the question does not apply.
Section 1, Box 1a: Applicant’s Full Legal Name
This box asks for the legal name of the person who owns the property and is applying for relief. Enter your first name, middle initial, and last name exactly as they appear on your deed and Social Security card. Use all capital letters when typing in the PDF, because most county scanners read uppercase more reliably.
For example, MARGARET A. HOLLAND is how a 72-year-old widow in Raleigh would enter her name. If your deed shows a maiden name and your current ID shows a married name, write the deed name in Box 1a and attach a copy of your marriage certificate. A common mistake is writing a nickname like Maggie instead of Margaret, which causes the assessor’s name match to fail and the application to bounce. The misconception filers carry is that the name on the tax bill is enough; the legal name on the deed controls, and any mismatch must be reconciled with documentation.
Section 1, Box 1b: Co-Applicant or Spouse Name
This box asks for the name of any co-owner, including a spouse listed on the deed. North Carolina requires every owner to apply, even if only one owner meets the age or disability test. Enter the co-owner’s full legal name in the same format as Box 1a.
For example, JAMES R. HOLLAND would go here if Margaret’s late husband were still on title. If you are the sole owner, write N/A rather than leaving the box blank. The most common mistake is leaving a deceased spouse’s name off the form when the deed has not been updated; this triggers a chain-of-title review that can take months. The misconception is that a surviving spouse can simply file alone — the deed must be cleared first, often by recording an affidavit of survivorship.
Section 1, Box 2: Property Address
Enter the full street address of the home you want excluded or deferred, including city, state, and ZIP code. Do not use a P.O. Box here, because the address must match the parcel on the county tax roll. Use the format 1234 OAK STREET, RALEIGH, NC 27601.
If your mailing address is different from the property address, you will list the mailing address later in Box 3. A nuance arises when the home sits on a private road or has a 911-assigned address that differs from the deed; use the 911 address and attach a note. The common mistake is writing only the city and street, without the ZIP, which causes parcel lookup failures. The misconception is that any address tied to the parcel works — only the official situs address recorded with the county will match.
Section 1, Box 3: Mailing Address
This box asks where the county should send notices, denial letters, and approval confirmations. If your mailing address is the same as the property address, write SAME. If you receive mail at a P.O. Box, enter it here in full, including the post office city and ZIP.
For example, Margaret writes P.O. BOX 482, RALEIGH, NC 27602. A nuance is for snowbirds who spend part of the year out of state; use the North Carolina address you actually receive mail at, because notices sent to an out-of-state seasonal address often miss the response deadline. A common mistake is listing a child’s address for convenience, which can cause the county to question residency. The misconception is that the mailing address proves residency; only the property address in Box 2 does.
Section 1, Box 4: Date of Birth
Enter the applicant’s date of birth in MM/DD/YYYY format. The county uses this to confirm you are at least 65 by January 1 of the application year for the Elderly or Circuit Breaker programs.
For example, 03/14/1953 shows Margaret turned 72 before the January 1, 2026 lien date. A nuance is that the age test is measured as of January 1, not the filing date, so a person turning 65 on January 2, 2026 must wait until the 2027 application year. The common mistake is using a two-digit year, like 03/14/53, which scanners often misread as 2053. The misconception is that turning 65 anytime during the year qualifies; the January 1 rule is statutory under G.S. § 105-277.1.
Section 1, Box 5: Social Security Number
Enter the applicant’s full nine-digit SSN with dashes, like 123-45-6789. The SSN is required by G.S. § 105-309 and is kept confidential under N.C. public records exemptions.
If you are a co-owner, your SSN goes in Box 5b. A nuance is for non-citizen permanent residents; use your ITIN if you do not have an SSN, and attach a copy of your green card. The common mistake is leaving the SSN blank for fear of identity theft, which causes automatic rejection. The misconception is that the county shares SSNs with outside parties; the data is firewalled and used only for income verification.
Section 2, Box 6: Type of Relief Requested
This is the most consequential box on the form. Check exactly one of three boxes: Elderly or Disabled Exclusion, Disabled Veteran Exclusion, or Circuit Breaker Deferment. You may not stack two programs in the same year.
For example, Margaret checks Elderly or Disabled Exclusion. A nuance is that you can switch programs year to year, so a homeowner who took the Circuit Breaker in 2025 can move to the Elderly Exclusion in 2026 if it saves more. The common mistake is checking two boxes, which voids the application and requires a refile. The misconception is that the county will pick the best program for you; the statute requires you to choose, and an unchecked Box 6 is treated as no application at all.
Section 3, Box 7: Disability Certification (if applicable)
Skip this box if you qualify by age alone. If you are under 65 and applying based on total and permanent disability, you must attach a completed Form AV-9A signed by a North Carolina licensed physician.
For example, Aisha Thompson, age 58, totally and permanently disabled would check the box and attach AV-9A. A nuance is that a Social Security disability award letter does not substitute for AV-9A under North Carolina law, even though it proves disability federally. The common mistake is filing without AV-9A and assuming the SSA letter is enough; the application is held until AV-9A is received. The misconception is that disability must be lifelong; “permanent” under G.S. § 105-277.1 means medically not expected to improve, not necessarily lifelong from birth.
Section 4, Box 8: Veteran Certification (if applicable)
This box applies only to Disabled Veteran Exclusion filers. Attach a completed Form NCDVA-9 certified by the North Carolina Division of Veterans Affairs. Do not file the federal VA letter alone.
For example, Marcus Webb, USMC, 100% P&T service-connected writes his name, the date of his rating letter, and attaches NCDVA-9. A nuance is that a surviving spouse must also attach the marriage certificate and the veteran’s death certificate, and must not have remarried. The common mistake is sending the VA Summary of Benefits letter instead of NCDVA-9; counties cannot legally accept the federal letter as the certification. The misconception is that any service-connected rating qualifies; only 100 percent permanent and total service-connected disability triggers the exclusion.
Section 5, Box 9: Income Information for All Owners
Enter the prior calendar year’s income for every owner of the property, regardless of whether the owner is applying. The 2026 application uses 2025 income. Include Social Security, pensions, IRA distributions, wages, interest, dividends, capital gains, rental income, and any other source.
For example, Margaret enters $22,400 SSA, $9,800 pension, $1,200 interest, total $33,400. A nuance is that the income test uses gross income, not adjusted gross income, so deductions on the 1040 do not reduce the figure. The common mistake is reporting only taxable Social Security; the full benefit, including the non-taxable portion shown on SSA-1099 Box 5, must be counted. The misconception is that a spouse’s income can be excluded if the spouse is not applying; G.S. § 105-277.1 counts the income of every owner and the spouse of every owner, even non-owner spouses.
Section 6, Box 10: Ownership and Occupancy
This section asks how long you have owned the property and used it as your permanent residence. Enter the date of purchase or inheritance and check the box confirming the property is your permanent legal residence as of January 1 of the application year.
For example, Margaret writes Purchased 06/12/1998, permanent residence since 06/12/1998. A nuance applies to homes held in a revocable living trust; ownership counts if the applicant is both the trustee and a beneficiary, but you must attach the trust’s first and last pages. The common mistake is counting time in a prior home toward the five-year Circuit Breaker rule; only time in the current property counts. The misconception is that owning a second home disqualifies you; only the permanent residence is tested, and a vacation home does not block the exclusion.
Section 7, Box 11: Signature and Date
Every owner listed on the deed must sign and date the form in blue or black ink. Electronic signatures are accepted only if the county’s portal supports them. The signature is made under penalty of perjury under G.S. § 105-310.
For example, Margaret signs Margaret A. Holland, dates it 01/15/2026, and her co-owner daughter, who is also on the deed, signs below. A nuance is for an applicant under power of attorney; the agent signs as Margaret A. Holland by Susan Holland, POA, and attaches the recorded POA. The common mistake is one spouse signing for both; that voids the application for the missing signer. The misconception is that a notary is required; AV-9 needs a signature, not notarization, although a few counties request one as a local courtesy.
Three Filled-Out Examples Using Real Scenarios
Below are three full walk-throughs. Each row shows what the named filer enters in that section of AV-9.
Scenario 1: Margaret, 72-Year-Old Widow Applying for Elderly Exclusion
| Form Section | What Margaret Enters |
|---|---|
| Box 1a Applicant Name | MARGARET A. HOLLAND |
| Box 1b Co-Applicant | N/A (sole owner after recorded affidavit of survivorship) |
| Box 2 Property Address | 1234 OAK STREET, RALEIGH, NC 27601 |
| Box 3 Mailing Address | SAME |
| Box 4 Date of Birth | 03/14/1953 |
| Box 5 SSN | 123-45-6789 |
| Box 6 Relief Type | ✔ Elderly or Disabled Exclusion |
| Box 9 Income | $33,400 total (SSA + pension + interest) |
| Box 10 Ownership | Purchased 06/12/1998, permanent residence since 06/12/1998 |
| Box 11 Signature | Margaret A. Holland, 01/15/2026 |
Scenario 2: Marcus, 100% Disabled Veteran Applying for Veteran Exclusion
| Form Section | What Marcus Enters |
|---|---|
| Box 1a Applicant Name | MARCUS J. WEBB |
| Box 1b Co-Applicant | LATOYA M. WEBB (spouse, co-owner) |
| Box 2 Property Address | 5821 PINE RIDGE DRIVE, FAYETTEVILLE, NC 28304 |
| Box 3 Mailing Address | SAME |
| Box 4 Date of Birth | 07/22/1978 |
| Box 6 Relief Type | ✔ Disabled Veteran Exclusion |
| Box 8 Veteran Certification | NCDVA-9 attached, dated 11/04/2025 |
| Box 9 Income | Not required for Veteran Exclusion, write N/A |
| Box 10 Ownership | Purchased 03/30/2015, permanent residence since 03/30/2015 |
| Box 11 Signature | Marcus J. Webb and LaToya M. Webb, 02/02/2026 |
Scenario 3: Aisha and David, 68-Year-Old Couple Applying for Circuit Breaker
| Form Section | What Aisha and David Enter |
|---|---|
| Box 1a Applicant Name | AISHA L. THOMPSON |
| Box 1b Co-Applicant | DAVID R. THOMPSON |
| Box 2 Property Address | 307 LAUREL LANE, ASHEVILLE, NC 28801 |
| Box 3 Mailing Address | P.O. BOX 1190, ASHEVILLE, NC 28802 |
| Box 4 Date of Birth | Aisha 09/05/1957, David 04/18/1956 |
| Box 6 Relief Type | ✔ Circuit Breaker Deferment |
| Box 9 Income | $48,200 combined (within 150% limit) |
| Box 10 Ownership | Purchased 08/14/2009, permanent residence since 08/14/2009 |
| Box 11 Signature | Aisha L. Thompson and David R. Thompson, 03/12/2026 |
How to File the Completed Form
AV-9 is filed with the county tax assessor, not with NCDOR. You have four channels in most counties, and each has its own steps, fees, and proof-of-filing.
By mail, send the signed AV-9 plus all attachments to the county tax assessor’s mailing address. There is no filing fee. Use USPS Certified Mail with Return Receipt, because the green card is your proof of timely filing under the June 1 deadline. Processing takes 30 to 90 days.
In person, take the form and originals to the county tax office. Ask the clerk to date-stamp a duplicate as your receipt. There is no fee. Many seniors prefer this channel because the clerk can flag missing items on the spot.
By online portal, larger counties like Wake, Mecklenburg, and Guilford accept uploaded PDFs. The portal issues a confirmation number; save it. There is no fee, and processing is the fastest of the four channels.
By fax, smaller counties still accept faxed applications. Confirm the fax number with the assessor, send the cover sheet plus AV-9 plus attachments, and keep the fax confirmation page as your proof. There is no fee.
The statutory deadline is June 1 of the application year. Late applications may be accepted only on a showing of good cause under G.S. § 105-282.1, and good cause is narrowly defined.
What Happens After You File
Once the assessor receives AV-9, the application moves through three steps: intake, review, and decision. Intake confirms the form is complete and time-stamped. Review verifies income, ownership, and certifications against county and state records.
The decision is mailed to the address in Box 3. An approval letter shows the new taxable value and the savings applied to the next tax bill. A denial letter states the reason and your right to appeal to the county Board of Equalization and Review.
You have 30 days from the denial date to file a written appeal. The board may take additional evidence, and its decision can be appealed to the North Carolina Property Tax Commission. Approved relief continues year to year for the Elderly and Veteran exclusions without reapplication, unless income, ownership, or residency changes; the Circuit Breaker requires a fresh AV-9 every year.
Mistakes to Avoid When Filling Out the Form
- Filing after June 1 without good cause; the relief is lost for the entire year.
- Checking two relief boxes in Section 6; the application is voided and must be refiled.
- Using a nickname instead of the deed name; the assessor’s name match fails.
- Reporting only taxable Social Security; understated income triggers a denial after audit.
- Omitting a co-owner’s signature; the application is invalid for that owner’s share.
- Submitting a federal VA letter instead of NCDVA-9; the veteran exclusion is denied.
- Using a Social Security disability letter instead of AV-9A; the disability claim is held.
- Counting time in a prior home toward the Circuit Breaker five-year rule; the application is denied.
- Leaving the SSN blank out of identity-theft fear; the form is rejected as incomplete.
- Sending a photocopy of last year’s AV-9; the outdated form triggers a request to refile.
- Listing a child’s address in Box 3; residency is questioned and processing is delayed.
- Missing the AV-9A physician signature; the disability claim is held until cured.
Do’s and Don’ts
- Do file by Certified Mail if you mail the form, because the green card is legally durable proof of filing.
- Do include every income document for every owner, because counties cross-check each line.
- Do write N/A in any box that does not apply, because blank boxes look like missed fields.
- Do keep a full copy of the signed form and attachments, because county records sometimes go missing.
- Do call the county assessor before filing if anything is unclear, because clerks will flag issues for free.
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Do mark your calendar for May 15 as a personal deadline, because that buffer protects against mail delays.
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Don’t sign for a co-owner, because forged signatures void the application and may trigger fraud review.
- Don’t guess at income figures, because rounded estimates often exceed the limit and cause denial.
- Don’t file an outdated AV-9 from a prior year, because the income limit and form layout change every year.
- Don’t assume approval rolls over for the Circuit Breaker, because that program requires annual reapplication.
- Don’t ignore a denial letter past 30 days, because the appeal right disappears.
- Don’t combine AV-9 with unrelated tax forms in the same envelope, because mixed mail is often misrouted.
Pros and Cons of Filing on Your Own vs. With Help
- Pro of filing pro se: No professional fee, because AV-9 itself costs nothing to file.
- Pro of filing pro se: Direct control over the documents and timing, which avoids miscommunication.
- Pro of filing pro se: County assessors offer free help to walk through the form line by line.
- Pro of filing pro se: Faster turnaround for simple cases, because there is no middle layer.
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Pro of filing pro se: You learn the rules, which helps in future years and with appeals.
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Con of filing pro se: One missed box can cost a full year of relief, and that risk is real.
- Con of filing with help (CPA or elder-law attorney): Professional fees can run $200 to $750.
- Con of filing with help: Some preparers do not know the AV-9A versus NCDVA-9 distinction, so vetting matters.
- Con of filing with help: You still must sign personally, so the time savings are limited.
- Con of filing pro se: Income aggregation rules are tricky for trusts, and a small error can cause denial.
Comparing the Three AV-9 Programs at a Glance
| Feature | Elderly / Disabled vs. Veteran vs. Circuit Breaker |
|---|---|
| Age requirement | Elderly: 65+ or disabled; Veteran: any age; Circuit Breaker: 65+ or disabled |
| Income limit | Elderly: $37,900; Veteran: none; Circuit Breaker: $56,850 (150%) |
| Benefit | Elderly: greater of $25,000 or 50% AV; Veteran: $45,000 AV; Circuit Breaker: tax deferral |
| Reapplication | Elderly: only on change; Veteran: only on change; Circuit Breaker: every year |
| Lien on home | Elderly: no; Veteran: no; Circuit Breaker: yes, with interest |
FAQs
Do I write my maiden name or married name in Box 1a?
Answer: Write the name that appears on your deed; if it is your maiden name and your ID shows your married name, attach a marriage certificate to reconcile the two.
Can I file AV-9 after June 1 if I forgot?
No. Late filing is allowed only on a showing of good cause under G.S. § 105-282.1, such as serious illness or a death in the family, and the county board must approve it.
Does my Social Security count as income in Box 9?
Yes. The full Social Security benefit, including the non-taxable portion shown on SSA-1099 Box 5, must be reported as income for every owner.
Do I need a notary for the signature in Box 11?
No. AV-9 requires a signature under penalty of perjury, not a notary, although a few counties request notarization as a local courtesy.
Is AV-9A the same as the federal Social Security disability letter?
No. AV-9A is a North Carolina certification signed by a licensed physician, and the SSA award letter cannot substitute for it.
Can a surviving spouse claim the Disabled Veteran Exclusion?
Yes. An unmarried surviving spouse may claim it if she or he attaches NCDVA-9, the marriage certificate, and the veteran’s death certificate, and has not remarried.
Do I have to reapply every year for the Elderly Exclusion?
No. Once approved, the Elderly or Disabled Exclusion continues year to year unless income, ownership, or residency changes, and you must report any such change.
Do I report my non-applying spouse’s income in Box 9?
Yes. G.S. § 105-277.1 counts the income of every owner and the spouse of every owner, even if the spouse is not on the deed.
Can I check both Elderly and Circuit Breaker in Box 6?
No. You may choose only one program per tax year, and checking two boxes voids the application.
Does my home in a revocable trust still qualify?
Yes. Ownership through a revocable living trust qualifies if the applicant is both trustee and beneficiary, and the first and last pages of the trust are attached.
Can I file AV-9 online for any North Carolina county?
No. Only larger counties such as Wake, Mecklenburg, and Guilford host online portals; smaller counties still require paper, in-person, or fax submission.
Do I write the 911 address or the deed address in Box 2?
Yes, use the official situs address recorded with the county tax roll, which is usually the 911 address; attach a note if the deed address differs.
Is a Power of Attorney allowed to sign Box 11 for an elderly parent?
Yes. A POA agent may sign as Parent’s Name by Agent’s Name, POA, and the recorded POA must be attached to the application.
What happens to deferred Circuit Breaker taxes if I sell the home?
Yes, the deferred taxes plus interest become due upon sale, transfer, or the death of the last qualifying owner, and the lien must be paid at closing.
Related reading
- How to Fill Out Washington Application for Property Tax Exemption + FAQs
- How to Fill Out North Carolina Form AOC-CV-306 (w/Examples) + FAQs
- How to Fill Out North Carolina Form AOC-CV-309 (w/Examples) + FAQs
- How to Fill Out North Carolina Form AV-10 (w/Examples) + FAQs
- How to Fill Out North Carolina Form D-400 (w/Examples) + FAQs
- How to Fill Out North Carolina Form D-410 (w/Examples) + FAQs
- How to Fill Out North Carolina Form AOC-CV-100 (w/Examples) + FAQs