Elderly or Disabled Exclusion: (G.S. 105-277.1)

This program excludes from property taxes, the greater of $25,000 or 50% of the appraised value of a permanent residence owned and occupied by a qualifying owner. To be eligible for this exclusion you must be a permanent resident of Chatham County, age 65 or older, with an income not exceeding $38,800 or a permanent resident of Chatham County, totally and permanently disabled, with an income not exceeding $38,800.

 Applications

View Informational Brochure
2026 Property Tax Relief Application
Certification of Disability for Property Tax Exclusion (AV-9A)

• Applications for these programs are also available in person, mail or email
• Application for exclusions must be filed with the Tax Listing Office before June 1 of the year in which you meet the above qualifications (to be considered timely)
• All disability exclusions require certification from a physician licensed as a medical doctor in North Carolina or a governmental agency authorized to make such a determination that you are totally and permanently disabled (AV-9A)
• You will be notified once your application is processed

Income Requirement

Income is defined as all monies received from every source including Social Security benefits, retirement payments, proceeds from insurance policies, interest, dividends, etc. It does not include gifts or inheritances from a spouse or immediate family members, for married applicants residing with their spouses, the income of both spouses must be included, whether or not the property is in both names.

Elderly or Disabled Disqualification

• If your spouse is now deceased, you must re-apply for the Elderly Exclusion for the following tax year.  Contact our office for more details.
• If the person receiving any of the above benefits is now deceased, then the heirs, executor or trustee must notify our office.
• If you have been receiving benefits from the Elderly or Disabled Exclusion and your income now exceeds $38,800, you must notify our office.

Failure to make notification for disqualifying events will result in disqualification and recovery of the exclusion amount along with penalties and interest.

Disabled Veteran Exclusion: (G.S. 105-277.1C)

This program excludes the first $45,000 of the appraised value of a permanent residence owned and occupied by a Chatham County resident, who is either an honorably discharged disabled veteran or the surviving spouse of an honorably discharged disabled veteran who has not remarried. Form NCDVA-9 must be completed by the NC Division of Veterans Affairs. The completed NCDVA-9 form and application must be filed at the Tax Office.

 Applications

View Informational Brochure
2026 Property Tax Relief Application
Certification of Disabled Veteran's for Property Tax Exclusion (NCDVA-9)

• Applications for these programs are also available in person, mail or email
• Application for exclusions must be filed with the Tax Listing Office before June 1 of the year in which you meet the above qualifications (to be considered timely)
• The Disabled Veteran Exclusion requires certification from a physician licensed as a medical doctor in North Carolina or a governmental agency authorized to make such a determination that you are totally and permanently disabled (NCDVA-9)
• You will be notified once your application is processed

Income Requirement

Income is defined as all monies received from every source including Social Security benefits, retirement payments, proceeds from insurance policies, interest, dividends, etc. It does not include gifts or inheritances from a spouse or immediate family members, for married applicants residing with their spouses, the income of both spouses must be included, whether or not the property is in both names.

Failure to make notification for disqualifying events will result in disqualification and recovery of the exclusion amount along with penalties and interest.

Circuit Breaker Property Tax Deferment: (G.S. 105-277.1B)

This program allows taxes billed each year to be limited to a percentage of the qualifying owner’s income. However, taxes in excess of the limitation are deferred and remain a lien on the property. The three most current years of deferred taxes prior to a disqualifying event will become due and payable, with interest, on the date of the disqualifying event. You must file a new application for this program each year.

To be eligible for this deferment you must be a permanent resident of Chatham County, age 65 or older or 100% totally and permanently disabled as of Jan 1, with an income not exceeding $58,200, and who has owned and occupied their residence for at least the last five calendar years prior to January 1 of the year for which the Application is made. 

Applications

View Informational Brochure
2026 Property Tax Relief Application
Certification of Disability for Property Tax Exclusion (AV-9A)

• Applications for these programs are also available in person, mail or email
• Application for exemptions must be filed with the Tax Listing Office before June 1 of the year in which you meet the above qualifications (to be considered timely)
• All disability exemptions require certification from a physician licensed as a medical doctor in North Carolina or a governmental agency authorized to make such a determination that you are totally and permanently disabled
• You will notified once your application is processed

Income Requirement

Income is defined as all monies received from every source including Social Security benefits, retirement payments, proceeds from insurance policies, interest, dividends, etc. It does not include gifts or inheritances from a spouse or immediate family members, for married applicants residing with their spouses, the income of both spouses must be included, whether or not the property is in both names.

Failure to make notification for disqualifying events will result in disqualification and recovery of the exclusion amount along with penalties and interest.

North Carolina General Statutes allow for certain types of property to be exempt from property taxes if they meet the requirements specified by the statutes. Some types of exempt property may include but are not limited to the following:

• Property used for religious purposes
• Property set aside for burial purposes
• Property used for educational, scientific, or literary purposes
• Property used for charitable purposes 
• Property designated as historical by a local ordinance adopted by the Historical Property Commission and approved by the Board of Commissioners.

Refer to Article12 of NCGS Chapter 105 titled "Property Subject to Taxation" for specifics.

To apply for exemption, an application (AV-10) must be filed with the Assessor's Office during the regular listing period, which is the month of January.

AV-10 Application

For additional information please contact: 
Windy Hussey
919-545-8476

The Chatham County Low Income Tax Relief Program (TRP) provides up to $500 of property tax assistance to eligible residents. Please review the following program guidelines to ensure you qualify:

Program Guidelines:

• Residency: Applicant must be a resident of Chatham County, North Carolina.

• Homeownership: Applicant must have owned and resided in their home for at least 5 years.This must be the applicant’s primary residence.

• Assistance Amount: Cannot exceed 50% of the current year’s tax bill, or up to $500.

• Income Requirements: Household earned income must be at or below 60% of the Average Median Income (AMI) for Chatham County (see chart below).

Update as of June 2025: Receiving other tax relief or assistance (such as exclusions, deferments, or exceptions) does not make a resident ineligible for tax relief. Applicants must still meet all other requirements. 

OR:

Households currently receiving Food and Nutrition Services (FNS) through the Chatham County Department of Social Services do NOT need to provide income related information.

If you have questions about your eligibility please email emergency.housing@chathamcountync.gov prior to submitting your application.

If you meet all the program guidelines listed please continue with the program application available at this link.

The Listing Division office is located at 12 East St. Pittsboro, NC 27312 which is the government annex building on the south side of the Pittsboro circle. Ground floor.

Tax Office Location Map 

8:00 - 5:00 Monday-Friday

Chatham County Tax Office
Listing Division
PO Box 908
Pittsboro NC 27312

Listing Division 919-542-8250