Property Tax Relief

Applications for senior citizens/disabled persons exemptions, 100% disabled veterans exemption and circuit breaker exemption for tax year 2025 will be available January 1, 2025. You may either call (252) 459-1222 to request an application after January 1, 2025, request a form on the annual listing abstract, or download forms from the county website after January 1, 2025. The deadline for filing exemption applications for tax year 2025 is June 1, 2025.

Elderly or Disabled Exclusion

Applicants must be 65 years of age or totally and permanently disabled. In addition, the previous year's total income for both an applicant and spouse cannot exceed $37,900 for 2025. For unmarried joint property owners, each owner must apply separately, and benefit limitations may apply based on percentage of ownership. This program excludes from taxation the first $25,000 or 50% (whichever is greater) of assessed value for the permanent residence. Exclusion means some of the value will not be considered when your tax bill is created. If you do not qualify for the program in future years, the excluded value from prior years does not become taxable. Do not have to apply every year. See G.S. 105-277.1

Disabled Veterans Exclusion

Honorably discharged disabled veterans or their unmarried surviving spouses may be eligible for a reduction in property tax. The disabled veteran must be 100% totally and permanently disabled due to a service-related injury. There is no age or income limitation on this program. This program excludes up to the first $45,000 of the assessed value of the permanent residence of an honorably discharged veteran who has a total and permanent disability that is service-related or who received benefits for specially adapted housing under 38 U.S.C. 2101. Unmarried joint property owners must apply separately, and benefit limitations may apply based on the percentage of ownership. If eligible, each owner may receive benefits under either the Elderly or Disabled Exclusion or the Disabled Veteran Exclusion. Once approved for the Disabled Veteran Exclusion, you do not need to reapply unless your disability or benefit status has changed. Must also complete the See G.S. 150-277.1

Circuit Breaker Property Tax Deferment

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 2025 tax year is $37,900, 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 ($37,900) but does not exceed 150% of the income eligibility limit, which for the 2025 tax year is $56,850, the owner’s taxes will be limited to 5 percent (5%) of the owner’s income. YOU MUST APPLY EVERY YEAR.

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 the 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 

Application for Property Tax Relief

Certification of Disability for Property Tax Exclusion

Certification for Disabled Veteran's Property Tax Exclusion

Application for Builder Property Tax Exemption
 
 

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 and must be filed by January 31, 2025. The Department of Revenue or the Tax Assessor to whom the application is submitted shall review the application for approval or denial.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 and must be filed by January 31, 2025. The Department of Revenue or the Tax Assessor to whom the application is submitted shall review the application for approval or denial.

Property Tax Exemption or Exclusion Form AV-10

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 more information regarding Tax Exemptions, contact:

Nash County Tax Department

120 W Washington St Suite 2058

Nashville NC 27856

252-459-1222