Dare County, NC
MenuTax Relief Programs
Attention Seniors, Disabled & Veterans!
Need help paying your 2024 property taxes?
|
Seniors & Disabled Program |
Tax Deferment Program |
Disabled Veterans Program | |
|---|---|---|---|
| (Elderly or Disabled Homestead Exclusion) | (Circuit Breaker Tax Deferment Program) | (Disabled Veterans Exclusion) | |
Who Can Apply(These requirements MUST be met as of January 1, 2024.) |
65 years & older OR Anyone totally & permanently disabled |
65 years & older OR Anyone totally & permanently disabled AND Owned and occupied your home for at least five years |
Veterans of any age with a total & permanent disability connected to their military service or their unmarried surviving spouse |
Gross Income Requirement(Income BEFORE taxes or other deductions are taken out. It is NOT Adjusted Income.) |
$36,700 or less during 2023
(Combined income for married couples) |
$55,050 or less during 2023
(Combined income for married couples) |
NONE |
Tax Relief Benefit |
Get $25,000 OR up to 50% off your home value, whichever is greater. This tax relief benefit does not need to be repaid. |
Taxes limited to 4% of income if gross income is $36,700 or less
Taxes limited to 5% of income if gross income is $36,700 to $55,050
Last 3 years of deferred taxes (with interest) may become due if a disqualifying event occurs. |
Get $45,000 off your home value. This tax relief benefit does not need to be repaid. |
DEADLINE TO APPLY: JUNE 1, 2024
Tax Relief Exclusions
To request an application for the Elderly Exclusion, Disabled Exclusion or Circuit Breaker Tax Deferment, please email listings@darenc.gov or call 252.475.5854, or click the link below then mail the completed application to: Dare County Tax Appraisal, PO Box 1000, Manteo, NC 27954. The deadline to submit an application to any of these programs is June 1.
- Application for Property Tax Relief (form AV-9)
The deadline to submit an application to any of these programs is June 1. Late applications may be considered for good cause through the last day of the calendar year in which the tax is levied. Both a request to consider the late application, and the application itself must be heard and decided by the Dare County Board of Commissioners. Any application received after the calendar year ends cannot be approved for any reason or circumstance.
- Determination of good cause is made on a case-by-case basis, taking into account all pertinent facts and circumstances. Upon a showing of verifiable good cause by the applicant, an application for exemption or exclusion filed after the due date may be considered by the board of county commissioners.
Examples of "good cause" may include:
- Physical or mental illness, infirmity or disability that would reasonably affect the taxpayer’s ability to apply timely
- Death of the taxpayer or an immediate family member
- Active duty military deployment
Taxpayer neglect, oversight or lack of awareness regarding due dates will not constitute good cause for a late exemption or exclusion application. The burden of proving both verifiable good cause for the late application and eligibility for the requested exemption or exclusion lies with the taxpayer
Important: The completion of an annual listing form is required of all individuals, partnerships, corporations and associations, who on January 1 own, control or possess any amount of leasehold improvements or personal property used or held for a business purpose. The question of exempt status does not excuse any of the foregoing from this requirement.
Elderly or Disabled Exclusions
Applicants must be 65 years of age or totally and permanently disabled and must be a permanent resident of Dare County. In addition, the previous year’s total income for both an applicant and spouse cannot exceed $36,700 (gross). For unmarried joint property owners, each owner must apply separately and benefit limitations may apply based on the percent of ownership.
This program excludes from taxation the first $25,000 or 50% (whichever is greater) of assessed value for the permanent residence.
Disabled Veteran Exclusion
Honorably discharged disabled veterans or their unmarried surviving spouse may be eligible for a reduction in property tax. There is no age or income limitation on this program. The applicant must be a permanent resident of Dare County
This program excludes up to the first $45,000 of the appraised value of the permanent residence of an honorably discharged veteran who has a total and permanent disability that is service-connected or who receives benefits for specially adapted housing under 38 U.S.C. 2101. Unmarried joint property owners must apply separately and benefit limitations may apply based on the percent of ownership. If eligible, each owner may receive benefits under either the Elderly or Disabled Exclusion or the Disabled Veteran Exclusion. Once approved for the Disabled Veteran Exclusion, you do not need to reapply unless your disability or benefit status has changed.
Application for Property Tax Exemption or Exclusion (form AV-10)
Types of property exempt from taxation are:
- Real and personal property used for religious purposes (NC General Statute 105-278.3)
- Real and personal property used for educational purposes (NC General Statute 105-278.4)
- Real and personal property used for charitable purposes (NC General Statute 105-278.6)
- Real and personal property used for educational, scientific, literary or charitable purposes (NC General Statute 105-278.7)
- Real and personal property used for charitable hospital purposes (NC General Statute 105-278.8)
Builder Property Tax Exemption
- Click here for details.
- Builder Exemption Application (form AV-65)
Certain types of property may be eligible for exemption from taxation if it meets the requirements specified by the North Carolina General Statutes. To be exempt, most properties must meet both ownership and use requirements outlined in the statutes. An application for exemption must be filed for ALL property exemption considerations except properties owned by the following: U.S. Government; the State of North Carolina; and the counties and municipalities of the State.
To request an application for exemption, please email listings@darenc.gov or call our office at 252-475-5854. The application period is during the annual listing period, January 1 - January 31, and is based on the ownership and use of the property as of January 1 of the application year. The completed application must be received (postmarked) by the Dare County Appraisal Office by January 31. Late applications may be considered for good cause through the last day of the calendar year in which the tax is levied. Both a request to consider the late application, and the application itself must be heard and decided by the Dare County Board of Equalization and Review, or the Board of Commissioners. Any application received after the calendar year ends cannot be approved for any reason or circumstance.
Circuit Breaker Tax Deferment Program
Applicants must be 65 years of age or totally and permanently disabled. The previous year's total income for both an applicant and spouse cannot exceed $55,050. For unmarried joint property owners, each owner must apply and qualify separately. In addition, all owners must have owned and occupied the residence for the previous five years. To request an application for the Circuit Breaker Tax Deferment, email listings@darenc.gov or call 252.475.5854.
Under this program, taxes for each year are limited to a percentage of the owner’s income. Taxes above the limitation amount are deferred, which means delayed until a future date. The last three years of deferred taxes become payable with interest if a disqualifying event occurs. Disqualifying events include death of the owner or transfer of the property where the owner’s share is not passed to another qualifying owner, and failure to use the property as the owner’s permanent residence. For an owner whose income does not exceed $36,700, the owner’s taxes will be limited to 4% of their income. For an owner whose income exceeds $36,700 but does not exceed $55,050 the owner’s taxes will be limited to 5% of their income. Participation in this program requires all owners to apply and qualify. You must file an application for the Circuit Breaker Tax Deferment Program each year
North Carolina offers several programs that defer taxes on qualified property during the time that the property is being used as specified in the program.
Historic Properties
Real property designated as a historic structure or site by a local ordinance adopted pursuant to G.S. 160A-399.4 or designated as a historic landmark by a local ordinance adopted pursuant to G.S. 160A-400.5 is designated a special class of property under authority of Article V, Section 2(2) of the North Carolina Constitution. Property so classified shall be taxed uniformly as a class in each local taxing unit on the basis of fifty percent (50%) of the true value of the property as determined pursuant to G.S. 105-285 and 105-286, or 105-287. Currently, the only properties that have been designated as a historic landmark by local ordinance are in the Town of Kill Devil Hills. The town should be contacted at 252-449-5318 for further information on those properties. After property has been designated as historical property, the owner is required to submit a completed historical deferment application with the Dare County Appraisal Office.
The deferred taxes will not become due unless or until the property loses its eligibility for the benefit of this classification. This could occur because of a change in an ordinance designation or a change in the property which causes its historical significance to be lost or substantially impaired.
Working Waterfront
North Carolina General Statute (NCGS) 105-277.14 allows application by a property owner to defer taxes on property in use as working waterfront as defined below.
Any of the following property that has, for the most recent three year period, produced an average gross income of at least one thousand dollars ($1,000):
- pier that extends into coastal fishing waters and limits access to those who pay a fee.
- Real property that is adjacent to coastal fishing waters and is primarily used for a commercial fishing operation or fish processing, including adjacent land that is under improvements used for one of these purposes.
Working waterfront property is designated a special class of property under Section 2(2) of Article V of the North Carolina Constitution and must be appraised, assessed, and taxed on the basis of the value of the property in its present use rather than on its true value. Working waterfront property includes land reasonably necessary for the convenient use of the property.
The deferred taxes for the preceding three fiscal years are due and payable in accordance with G.S. 105 277.1F when the property loses its eligibility for deferral as a result of a disqualifying event. A disqualifying event occurs when the property no longer qualifies as working waterfront property.
Present Use Value
The North Carolina Legislature enacted a program entitled the "Present Use Value Program" designed to give relief to specific landowners for property that is being used for the production of agricultural, horticultural or forest products. If property loses its eligibility for any reason, deferred taxes become due for the current year plus three previous years, plus interest for all prior years.
To request an application for any of these programs, please email listings@darenc.gov or call 252.475.5854.
The completed application must be filed with the Dare County Appraisal Office during the regular listing period, which is from January 1 through January 31. Late applications may be considered for good cause through the last day of the calendar year in which the tax is levied. Both a request to consider the late application and the application itself must be heard and decided by the Dare County Board of Equalization and Review, or the Board of Commissioners. Any application received after the calendar year ends cannot be approved for any reason or circumstance.