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Address

Mailing Address:

Assessor’s Office
P.O. Box 36819
Charlotte, NC 28236-6819

Business Personal Property Extension Request
P.O. Box 36819
Charlotte, NC 28236-6819

Real Estate
P.O. Box 31127
Charlotte, NC 28231

Office Location:

Assessor's Office
700 E. Stonewall St.
Charlotte, NC 28202

MAP

Hours: Mon-Fri 8 a.m - 5 p.m.

Contact

County Assessor's Office
704-336-7600
Send an Email

​​​​​​​​​​​​​​​​​​​​​Elderly / Exemptions

IMPORTANT NOTICE:

The filing period for the Property Tax Relief Program is betweem January 1st and June 1st of each year. After the  June 1st deadline, late applications are accepted and must be approved by the Board of Equalization and Review (BER). You may call (704) 336-6348 for further assistance.



North Carolina allows low-income homestead exclusions for qualifying individuals. Qualifying owners must apply with the Assessor's Office between January 1st and June 1st. If you qualify, you can receive an exclusion of the taxable value of your residence of either $25,000 or 50%  (whichever is greater).

As of January 1st of the year for which the exclusion is claimed, applicants will need to meet the following requirements:

    1. The applicant's name must be on the deed or title to the residence.

    2. The residence must be the applicant's primary residence.

    3. The applicant must be a North Carolina resident.

    4. The applicant must be at least 65 years of age or totally and permanently disabled. Total and permanent disability is a disability that substantially hinders a person from obtaining gainful employment.

    5. If claiming disability, the applicant must provide proof of the disability in the form of a certificate from a physician licensed to practice medicine in North Carolina or governmental agency authorized to determine qualification for disability benefits.

    6. Meet the combined spousal income eligibility limit, *whether or not both spouses are on the title. The income determination is described below.


    Income Determination - for low Income homestead exclusion or property tax deferral

    Documentation that shows the applicant's income is required. For married applicants living with their spouse, the income from both spouses must be included on the application even though the property is not in both names.

    Income from all sources must be listed on the application, with the exception of gifts or inheritances received from a spouse, lineal (direct) ancestor or lineal descendant. Examples of income includes disability payments, IRA distributions, pensions and annuities, social security benefits, capital gains, and veteran benefits. This example does not include all sources of income. More information on reporting income is included in the cover letter sent with the Tax Relief Application Packets. The packets will be made available after January 1, 2017 for the 2017 tax year.

    *Annual Income Eligibility Limit is set every year by the NC Department of Revenue. The limit for this year is $29,500 for income received from all sources during the prior calendar year. This limit establishes the ceiling for the Low-Income Homestead Exclusion (option 1 above). It further establishes the ceiling for the Circuit Breaker deferral of taxes (option 3 above), where income cannot exceed 150% ($44,250) of this limit. Please contact (704) 336-6348 o​​r visit us in our office if you have questions concerning how this applies to your situation.

Address

Mailing Address:

Assessor’s Office
P.O. Box 36819
Charlotte, NC 28236-6819

Business Personal Property Extension Request
P.O. Box 36819
Charlotte, NC 28236-6819

Real Estate
P.O. Box 31127
Charlotte, NC 28231

Office Location:

Assessor's Office
700 E. Stonewall St.
Charlotte, NC 28202

MAP

Hours: Mon-Fri 8 a.m - 5 p.m.

Contact

County Assessor's Office
704-336-7600
Send an Email