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Union County, North Carolina

Tax Relief Forms

Tax Relief Programs

Circuit Breaker Program

General Statute 105-277.1B Property Tax Homestead Circuit Breaker Deferment:

North Carolina defers a portion of the property taxes on the appraised value of a permanent residence owned and occupied by a North Carolina resident who has owned and occupied the property at least five years, is at least 65 years of age or is totally and permanently disabled, and whose income does not exceed forty two thousand two hundred fifty dollars. ($42,250). If the owner’s income is twenty nine thousand five hundred dollars ($29,500) or less, then the portion of property taxes imposed on the residence that exceeds four percent (4%) of the owner’s income may be deferred.

If the owner’s income is more than twenty eight thousand six hundred dollars ($28,600) but less than or equal to forty two thousand five hundred dollars ($42,500), then the portion of the property taxes on the residence that exceeds five percent (5%) of the owner’s income may be deferred. The deferred taxes become a lien on the residence and the most recent three years of deferred taxes preceding a disqualifying event become due with interest upon one of the following disqualifying events: 1) the owner transfers the residence; 2) the owner dies; 3) the owner ceases to use the property as a permanent residence. Multiple owners of a permanent residence must all qualify for the circuit breaker before a deferment of taxes will be allowed.

You must apply for the opportunity to defer property taxes each and every year that you wish to defer taxes. The application may be obtained from the Union County Tax Department, and it must be filed with the Union County Tax Administrator by June 1.

Note: An owner who qualifies for both the property tax homestead exclusion and the property tax homestead circuit breaker may elect to take only one of these forms of property tax relief.

Elderly/Disability Exclusions and Tax Exemptions

North Carolina excludes from property taxes the greater of twenty-five thousand dollars ($25,000) or fifty percent (50%) of the appraised value of a permanent residence owned and occupied by a qualifying owner. A qualifying owner is an owner who meets all of the following requirements as of January 1 proceeding the taxable year for which the benefit is claimed:

  • Is at least 65 years of age or totally and permanently disabled.
  • Has an income for the preceding calendar year of not more than twenty-nine thousand and five hundred dollars ($29,500).
  • Is a North Carolina resident.

An application may be obtained from our office or the on the link below. Elderly applicants must complete the application and provide proof of income. Disabled applicants, under age 65, must complete the application, provide proof of income and complete an AV-9A Certification of Disability form, link below. Applications must be filed with Tax Administrator’s Office (Assessment Division) between January 1 and June 1 of the tax year for which the exclusion is claimed.

Use Value Program

The Use Value Program is a state mandated program designed to give tax relief to landowners who use property for the production of an agricultural, horticultural or forestry commodity. The purpose is to consider the “use value” rather than the “market value” in determining a tax assessment. The intent of the law is to give relief to farm and forest tracts held by families and protect these tracts from being sold because of higher taxes brought by appreciating land values and higher market assessments. When property is removed from the program, the last three years of deferred taxes are due and payable within 30 days. To qualify there are four requirements that must be met: ownership, acreage, income and sound management.

To comply with the ownership test the property must be owned for four full years or the owners must live on the property; the owner must be a natural person and meet income requirements.

The acreage guidelines are that the property must have at least ten acres for agriculture, five acres for horticulture or twenty acres for forestry. They must have at least one qualifying tract that meets the acreage requirements.

Owners of the property in the program must produce $1000 gross for the past three years except for forestry applications. In order to determine if the property is producing the maximum income potential, the Assessor requests three years of income verification when making an application on agriculture and horticulture. For forestry applications, a copy of an approved forestry management plan is mandatory.