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Tax Collections/Tax Mapping
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Homestead Exclusion/Elderly and
Disabled |
Resources |
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Q: What is the Elderly or Disabled
Exclusion Homestead Property Tax Relief?
A.
The Elderly or Disabled Exclusion
provides property tax relief for
qualified North Carolinians who are age
65 and over or totally and permanently
disabled.
The exemption excludes up to
one-half of your home's assessed value,
or $25,000 (whichever is greater) from
property taxes.
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Administrator:
Tax Phone:
(252) 794-5310
Fax:
(252) 794-5357
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Example:
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Without Exclusion:
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With Exclusion:
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Value of Home
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100,000
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Value of Home
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100,000
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Less Exemption Adj. Value of
Home x 50% = 50,000
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100,000 - 50,000 =50,000
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Multiplied by Sample Tax
Rate
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x .0086.5
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Multiplied by Sample Tax
Rate
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x. 0086.5
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Total Taxes
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= $865.00
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Total Taxes
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= $432.50
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Please note: This
example is a comparative guide and is provided
as a general informational tool only. The tax
rate used in the example is county-wide general
fund rate in effect for the tax year 2022-2023.
Q: What are
the qualifications for the Homestead Exemption?
A: You may be
qualified for the Homestead Exemption if:
-YOU ARE at least 65
years of age on January 1st of the tax year in
which you wish to claim the exemption; AND
-YOU
AND YOUR SPOUSE'S income did not exceed $33,800
for the year prior to which an application is
made. You
must own your permanent residence,
including a manufactured home, and be a legal
resident of Bertie County;
OR
-YOU ARE certified
totally and permanently disabled by a licensed
physician or governmental agency; AND
-YOU AND
YOUR SPOUSE'S income did not exceed $33,800 for
the year prior to which an application is made.
You must own your permanent residence, including
a manufactured home, and be a legal resident of
Bertie County.
JOINT OWNERS (other
than husband and wife) who meet all other
requirements may be eligible for a partial
exemption not to exceed their proportionate
share of the valuation of the property.
Q: What is
considered part of my Homestead/Permanent
Residence?
A. It includes your
dwelling, the dwelling site (not to exceed 1
acre), and related improvements such as a
garage, carport or storage building. The
dwelling may be a single family residence, a
unit in a multi-family complex, or a
manufactured home.
Q: Do I have
to apply in person?
A. For this
exemption, the qualifying homeowner may submit
an application by
mail, fax, or in person at the Tax Department.
Q: How can I
show that I am 100% totally and permanently
disabled?
A. You must furnish a
certification that you are totally and
permanently disabled from either a licensed
physician (Physician
Certification of Disability) or from a
government agency such as the Social Security
Administration. The agency must have the proper
authority to determine qualifications for
disability benefits. If you or your spouse is
over 65 years old, you do not need to submit a
certification of disability.
Q: What is
considered “INCOME” and how much can I make and
still qualify for the Elderly or Disabled
Exclusion?
A. Income is defined
as all other moneys received from every source
other than gifts or inheritances from family
members. Income does include money received from
social security, disability, retirement and
rental income. For the year 2023, the income
limit is $33,800. This threshold is adjusted
annually for cost-of-living.
Q: How do I
provide proof of income?
A. If you are
required to file a Federal Income Tax return you
must provide a copy of the first page of the
return. For non income tax filers, other proof
of income is required. (See Application for
details) Proof of income must reflect income for
the year immediately preceding the tax year for
which an application is made. (For example, if
an application is submitted for 2023, income for
2022 must be reported.)
Q: When is
the deadline to file an application?
A. Applications are
timely filed if received by June 1st of the year
for which the exemption is applied.
Q: Do I need
to reapply annually?
A. No. You do not
need to reapply annually. However, you must
notify the Tax Assessor if:
-You move, sell or
rent your house, OR
-You make changes to the owners listed on the
deed, OR
-There is a change in your disability status, OR
-Your income increases to greater than is
allowed to qualify
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