At-large commissioner Harlie Carmichael at Candidate’s Forum in September. (Georgia Dees|mountolivetribune.com)
Commissioner Harlie Carmichael shared useful information for some residents during property tax discussions at a recent special meeting of the Mount Olive town board.
He reminded citizens of an important tax relief program available to some Wayne County homeowners: the Elderly or Disabled Property Tax Homestead Exclusion, often referred to as homestead relief.
The program was created to alleviate the financial burden of home ownership for some citizens who are 65 or older or totally disabled.
To qualify for the benefit, a person must meet all the following requirements:
Be 65 years or older or 100 percent totally and permanently disabled; and
Have a 2025 household income below $38,800.
The individual applying for the benefit must own and use the home as his or her permanent residence and must have been a North Carolina resident as of Jan. 1. This property tax benefit excludes a portion of the primary home’s appraised value from taxation; therefore it is a reduction in the taxable value of the home, not a direct tax credit.
The value excluded from taxation is the greater of:
$25,000; or
50 percent of the appraised value of the permanent residence.
The application period is Jan. 1 through June 1 each year, so homeowners must file by June 1, 2026, to qualify in 2026.
Those who already receive the exclusion and continue to live in the same house with no changes in eligibility typically do not need to reapply every year.
The following information is required when filing:
Income information for the prior tax year
Proof of age or disability
Property details and ownership confirmation
If totally and permanently disabled but under age 65, a physician’s certification may also be required (Form AV-9A)
There is also a $45,000 property tax exclusion for qualified veterans who are 100 percent disabled, said Alan Lumpkin, tax administrator for Wayne County, during a telephone call this week. To qualify, the veteran must have been honorably discharged and have a total and permanent service-connected disability.
The required forms both programs can be downloaded at https://www.ncdor.gov/av-9-2026-application-property-tax-relief
Paper copies of all forms can be picked up at the county tax office.
The Wayne County tax office is located inside the courthouse, 224 E. Walnut St., Goldsboro, and the telephone number is (919) 731-1461.
In Duplin County, the tax office is located at 117 Beasley St. in Kenansville, and the telephone number is 910-296-2110.
