WASHINGTON, N.C. – The Beaufort County Tax Assessor’s Office will hold two tax relief program seminars next week. 

The first seminar will be held on Tuesday, June 3, beginning at noon at the Aurora Community Center (442 3rd St., Aurora, NC 27806). The second seminar will be held at noon on Wednesday, June 4, in the Beaufort County Board of Commissioners Meeting Room (136 W. 2nd St., Washington, N.C.). The third seminar will be held at the Belhaven Public Library (333 Main St., Belhaven, NC) at 11:30 a.m. on Wednesday, June 25. These seminars are free and open to the public. 

North Carolina offers three property tax relief programs for qualifying taxpayers:

• Elderly or Disabled Exclusion
• Disabled Veteran Exclusion
• Circuit Breaker Tax Deferment Program

To apply, property owners must complete the Application for Property Tax Exclusion and meet all eligibility requirements as of January 1 of the year they apply.

Homestead Exclusion for Elderly or Permanently Disabled Persons

Under N.C. General Statute 105-277.1, a portion of the appraised value of a permanent residence may be excluded from property taxes for:

• North Carolina residents aged 65 or older, or
• Those who are totally and permanently disabled,
• And whose income does not exceed the annual limit set by the N.C. Department of Revenue.

For 2025, the income eligibility limit is $37,900 per household.

This exclusion applies to the appraised value of the residence and up to one acre of land. The amount excluded is the greater of $25,000 or 50% of the appraised value.

Disabled Veteran’s Homestead Exclusion

North Carolina General Statute 105-277.1C excludes the first $45,000 of the appraised value of the permanent residence owned and occupied by a North Carolina resident who is a qualified honorably discharged veteran or surviving spouse. 

If a veteran owns the property, the applicant must either have a 100% permanent and total disability that is service-connected OR have received benefits for specially adapted housing because of a service-connected disability to qualify. 

If the property owner is the surviving spouse of a veteran, they can qualify for this exclusion if that veteran EITHER: 

• Had a total and permanent service-connected disability,
• Received benefits for specially adapted housing under 38 U.S.C. 2101,
• Or died because of a service-connected condition

Disabled veterans or surviving spouses must submit a NCDVA-9 certification form when applying. This is the only proof of character of separation and proof of disability that the County will accept. 

Circuit Breaker Tax Deferment Program

This program gives qualifying individuals the option to defer a portion of the property taxes owed on their permanent residence. Applicants must meet the following requirements:

• 65 or older or totally and permanently disabled 
• Income does not exceed $56,850
• Owned and occupied the property as the owner’s permanent residence for at least five years
• North Carolina resident

The deferral limits are as follows: 

• If the owner’s income is $37,900 or less, the portion of property taxes that exceeds 4% of the owner’s income may be deferred. 
• If the owner’s income is $37,901 to $56,850, the portion of property taxes that exceeds 5% of the owner’s income may be deferred.

More information and downloadable application forms can be found online at https://co.beaufort.nc.us/238/Tax-Assessor, or in-person at the Beaufort County Tax Assessor’s Office, which is located in the Seaboard Building at 220 N. Market St. in Washington.