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Property Tax Relief

Three targeted relief programs offered by the State of North Carolina are outlined below and are provided for informational purposes only. Taxpayers are encouraged to seek guidance from information published by the NC Department of Revenue regarding these programs as Granville County cannot guarantee the currency of this information.

Applications are available for download on this page, or printed copies may be obtained in person or via USPS mail upon request.



Circuit Breaker Tax Deferment for Senior Citizens

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 is $33,800, 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 ($33,800) but does not exceed 150% of the income eligibility limit, which for the current tax year is $50,700, the owner’s taxes will be limited to five percent (5%) of the owner’s income.

Review the current application for details or click here for the entire text of the statute.

Important!  An annual application is required for continued participation in the Circuit Breaker Program.



Disabled Veteran’s Exclusion

This program excludes up to the first $45,000 of the appraised value of the permanent residence of a disabled veteran. A disabled veteran is defined 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 benefits for specially adapted housing under 38 U.S.C. 2101. There is no age or income limitation for this program.

This benefit is also available to a surviving spouse (who has not remarried) of either (1) a disabled veteran as defined 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 NC G.S. 105-277.1C for the full text of the statute.

Complete a NC Disabled Veterans Property Tax Exclusion  form and the NCDVA-9 for certification by the U.S. Department of Veterans Affairs available for veterans who have a 100% total permanent, service-connected disability.



Elderly/Disabled Exclusion

This program excludes the greater of the first $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 2019 tax year is $30,200. See NC G.S. §105-277.1 for the full text of the statute.

To apply for this exclusion, you may print an application here which you can complete and return to us. If applying due to disability, you must attach a certification of Disability (AV-9A) which certifies from a physician licensed as a medical doctor in North Carolina or a governmental agency authorized to make such a determination that you are totally and permanently disabled.  The deadline for submitting applications is June 1.  Only original, signed applications will be accepted (e-mailed or faxed applications will not be accepted).  Written notification will be provided if the application is denied.

Important reminders:

•  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 in the past but your income now exceeds the current limit, you must notify the Granville County Tax Office immediately.
•  If you received the exclusion because you were totally and permanently disabled but are no longer totally and permanently disabled, you must notify the Granville County Tax Office immediately.
•  If the person receiving the exclusion has died, the person required by law to list the property must notify the Granville County Tax Office immediately. 

Failure to make any of the above notices required by law before June 1, will result in penalties and interest.

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