Tax Relief - Senior & Disabled Program

• Also called the Elderly or Disabled Homestead Exclusion
• Applicants must be 65 years of age or totally and permanently disabled as of January 1.
• Gross income for 2025 for both an applicant and spouse cannot exceed $38,800.
• For unmarried joint property owners, each owner must apply separately, and benefit limitations may apply based on the percent of ownership.
• This is a one-time application.

This program excludes from taxation the first $25,000 or up to 50% (whichever is greater) of home value. Exclusion means some of the value will not be considered when your tax bill is created. Even if you do not qualify for the program in future years, the excluded value from prior years does not become taxable.

Once approved for this program, you do not need to reapply unless your permanent residence has changed, your income now exceeds the current annual income eligibility limit, or you are no longer totally and permanently disabled. If the person receiving the exclusion last year was deceased prior to January 1, the person required by law to list the property must notify the Wake County Department of Tax Administration. The surviving spouse or joint property owner is required to reapply for the exclusion if qualified. Failure to make any of these notices before June 1 will result in penalties, interest, and the possible loss of the exclusion. *The elderly or disabled program is different from circuit breaker, which does require an annual application. More info about circuit breaker is here - https://wake.gov/taxrelief.

Required Documents for Application

• Applicants must provide a copy of the first two pages of their individual Federal Tax Return for the preceding calendar year. If you do not file a Federal Income Tax Return, you must attach documentation to verify income (W-2, SSA-1099, 1099-R, 1099-INT, 1099-DIV, financial institution statements, etc.). Married applicants filing separate returns should submit both returns.
• Those qualifying as totally and permanently disabled must submit a Disability Certification with their application.