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Exemptions and Exclusions

North Carolina offers three property tax relief programs on the permanent residence of qualified homeowners. Applications for property tax relief are available at the beginning of January and must be filed by June 1.

Elderly or Disabled Exclusion (Homestead Exclusion)
In order to qualify for this exclusion, you must be a North Carolina resident who is at least 65 years of age or totally and permanently disabled as of January 1 of the year for which application is made. You must also own and occupy a permanent residence in Gaston County as of January 1. In addition, you and your spouses total income for 2018 cannot have exceeded $30,200.

If all qualifications are met, the exclusion amount is the greater of $25,000 or 50% of the appraised value of the home and up to one (1) acre of land. Exclusion means some of the value will not be considered when your tax bill is created.

See the Homestead Exclusion Brochure for full details.

Disabled Veteran Exclusion
Honorably discharged disabled veterans or their unmarried surviving spouses may be eligible for a reduction in property tax on their permanent residence. The veteran must have a service-connected permanent and total disability that existed as of January 1 of the year in which application is made or has received benefits for specially adapted housing under 38 U.S.C. 2101.

If applicant qualifies, the first $45,000 of appraised value of their permanent residence is excluded from taxation.

See the Disabled Veterans Exclusion Brochure for full details.

Circuit Breaker Tax Deferment Program
The Homestead Circuit Breaker is the deferral of property taxes on a permanent residence that exceeds a certain percentage of applicant’s income. The applicant must be a North Carolina resident, must be at least 65 years of age or totally and permanently disabled as of January 1, and have owned and occupied a residence in Gaston County for at least 5 (5) years as of January 1 of the year application is made. For 2019 applicants, income for applicant and spouse for 2018 cannot be greater than $45,300.

See the Circuit Breaker Brochure for full details.

You may download an Application for Property Tax Relief - AV9 here or contact our office to request one. Applications are due by June 1.

Please contact our office if you have further questions or refer to our Tax Relief Frequently Asked Questions (FAQ).

Email Contact for Property Tax Relief Questions:

Phone Contact for Property Tax Relief Questions: (704)810-5834