N.C.G.S 105-277.1 - The Elderly or Disabled Homestead exclusion excludes the greater of $25,000 or 50% of the appraised value of the permanent residence of a qualifying owner. The owner must meet all of the following qualifications: 

1. Must be 65 years of age or be totally and permanently disabled as of January 1st of the year of application.
2. The owner cannot have an income for the previous year that exceeds the income eligibility limit for the current year, which for 2024 is $36,700. For spouses, income information must be provided for both individuals. The applicant must provide all income documentation along with the application. An Income checklist has been provided below.
3. For owners who are applying under the totally and permanently disabled qualification, an AV-9A form, Certificate of Disability, must be completed by a physician licensed to practice medicine in North Carolina. 
4. The residence must be the permanent residence of the owner as of January 1st of the year of application. 

To apply for this program, please complete the AV-9 form, application for Property Tax Relief, and return to our office by June 1, 2024 along with all supporting documentation. 

AV-9 Application
AV-9A, Certificate of Disability
Property Tax Relief Checklist

Phone: 252-399-2900, Opt. 4
EMAIL
Mail: PO Box 2106, Wilson, NC 27894-2106
In Person: 113 Nash St E, Wilson, NC 27893, 1st Floor 

N.C.G.S 105-277.1B - The Circuit Breaker Property Tax Deferment program limits property taxes to a percentage of the qualifying owner's income. A qualifying owner must meet the following requirements:  

1. Must be 65 years of age or be totally and permanently disabled as of January 1st of the year of application.
2. The owner cannot have an income for the previous year that exceeds the income eligibility limit for the current year, which for 2024 is $36,700, the owner's taxes will be limited to 4% of the owner's income. For an owner whose income exceeds the income eligibility limit ($36,700) but does not exceed 150% of the income eligibility limit, which for 2024 is $55,050, the owner's taxes will be limited to 5% of the owner's income. If the owner is married, spousal income information must be provided as well. The applicant must provide all income documentation along with the application. An Income checklist has been provided below.
3. For owners who are applying under the totally and permanently disabled qualification, an AV-9A form, Certificate of Disability, must be completed by a physician licensed to practice medicine in North Carolina. 
4. The residence must be the permanent residence of the owner for the last five full years prior to January 1st. 

To apply for this program, please complete the AV-9 form, application for Property Tax Relief, and return to our office by June 1, 2024 along with all supporting documentation. 

AV-9 Application
AV-9A, Certificate of Disability
Property Tax Relief Checklist

Phone: 252-399-2900, Opt. 4
EMAIL
Mail: PO Box 2106, Wilson, NC 27894-2106
In Person: 113 Nash St E, Wilson, NC 27893, 1st Floor 

 Property Tax Relief Comparisons

Some owners may qualify for both the Elderly and Disabled Homestead Exclusion or the Circuit Breaker Deferment program. When comparing the two programs, here is a helpful comparison for the type of relief you would receive. 

For this comparison, the applicant is a married couple, both over the age of 65 years as of January 1st, and have lived in their home for at least five full years. The home is located in the City of Wilson, where the combined tax rate is $1.305 per $100 of assessed value.

The examples provide results for incomes of both $30,000 and $40,000 with home values of both $150,000 and $250,000.

*    Limit based on 4% cap
** Limit based on 5% cap

N.C.G.S 105-277.1C - The Disabled Veteran Exclusion program excludes up to the first $45,000 of the appraised value of the permanent residence of a disabled veteran. A disabled veteran is defined as "a veteran whose character of service at separation was honorable or under honorable conditions and who has a total and permanent service-connected disability or who received benefits for specially adapted housing under 38 U.S.C 2101."  The applicant must have been disabled as of January 1 of the year in which the benefit is requested. To apply for the benefit, the owner must: 

1. Complete and AV-9 form, Property Tax Relief Application.
2. Have a member of the local or state VA office complete a NCDVA-9 form, Certification of Disabled Veteran's property tax exclusion. 

All applications and documentation must be received by June 1, 2024. For questions regarding this program, please contact our Land Records Division.

2024 AV-9 - Property Tax Relief Application
NCDVA-9 - Certification of Disability
PROPERTY TAX RELIEF PROGRAM CHECKLIST

Phone: 252-399-2900, Opt. 4
EMAIL
Mail: PO Box 2106, Wilson, NC 27894-2106
In Person: 113 Nash St E, Wilson, NC 27893, 1st Floor 

North Carolina General Statutes offer several exemption and exclusion programs. There are two types on programs, Non-Deferment and Tax Deferment.

Non-deferment programs exempt or exclude property tax from the tax base with no deferred taxes. Examples of properties classified for this program are:

• N.C.G.S 105-275(8) - Pollution Abatement/recycling
• N.C.G.S 105-275 (17) - Veterans organization
• N.C.G.S 105-275(18),(19) - Lodges, fraternal, & civic purposes
• N.C.G.S 105-275(45) - Solar energy electric systems
• N.C.G.S 105-275(46) - Charter School property
• N.C.G.S 105-278.3 - Religious Purposes 
• N.C.G.S 105-278.4 - Educational Purposes (Institutional)
• N.C.G.S 105-278.6 - Home for the aged, sick, or infirm
• N.C.G.S 105-278.6 - Low-or moderate-income housing
• N.C.G.S 105-278.7 - Other Charitable, educational, etc.  

The tax deferment program will result in a creation of deferred tax that will become due and payable with interest when the property loses eligibility. The number of years of which deferred taxes will become due and payable varies by program. Examples of properties classified for this program are:

• N.C.G.S 105-278  - Historic Property 
• N.C.G.S 105-277.15A - Site Infrastructure land
• N.C.G.S 105-278.6(e) - Nonprofit property held as a future site of low-moderate-income housing

To learn about the application process, please read through the following General Statute. Applications are to be submitted to the Assessor's office during the Listing Period, January 1st - 31st, of the year of application. To learn more about these programs,  please read the applicable statute before applying.

Property Tax Exemption/Exclusion Application

Phone: 252-399-2900, Opt. 4
EMAIL
Mail: PO Box 2106, Wilson, NC 27894-2106
In Person: 113 Nash St E, Wilson, NC 27893, 1st Floor

N.C.G.S 105-330.3 provides guideline for owners claiming exemption or exclusion from property taxes for personal property, such as motor vehicles. Exemption or exclusion claims for motor vehicles must fall under one of the three following categories: 

1. Charitable 
2. Religious 
3. Educational

Please provide supporting documentation for all claims. 

AV-10V Motor Vehicle Exemption

To apply for the exemption, please complete the application below, and return to the Wilson County Tax Office during the regular Listing Period or January 1st - 31st. For questions regarding this exemption, please contact our Listing Division.

Phone: 252-399-2900, Opt. 3
EMAIL
Mail: PO Box 2106, Wilson, NC 27894-2106
In Person: 113 Nash St E, Wilson, NC 27893, 1st Floor 

Non-Resident Active Duty Military

Active duty, non-resident military personnel may be exempt from personal property taxes in North Carolina. To apply, please submit your Leave & Earnings Statement (LES) for the end of month and year the vehicle was last registered with the NC Department of Motor Vehicles.

Military Spouse Residence Relief Act

Public Law 111-97, cited as the Military Spouses Residency Relief Act, amended the Servicemembers Civil Relief Act to guarantee the equity of spouses of military personnel with regard to matters of residency.

For purposes of taxation, a spouse of a servicemember shall not lose or acquire a residence or domicile by reason of absence or presence in any tax jurisdiction solely to be with the servicemember in compliance with their military orders, as long as the residence or domicile is the same for the servicemember and the spouse. 

Spouses may qualify for exemption based on the Military Spouse Residency Relief Act if their domicile is the same as the active duty, non-resident service member. To apply for the exemption, the non-resident military spouse must submit documentation annually to the tax office to prove state of domicile and complete the application below. 

Military Spouses Residency Relief Application