Wake County Property Tax Relief for Seniors, Disabled Owners and Veterans: How to Apply in Raleigh and Cary

Short answer: Yes, Wake County homeowners who are 65 or older, totally and permanently disabled, or disabled veterans can lower their property tax bill through three North Carolina programs: the Elderly or Disabled Homestead Exclusion, the Circuit Breaker Tax Deferment and the Disabled Veteran Exclusion. You apply to Wake County Tax Administration, not the state, and the deadline is June 1 of the tax year. For the 2027 tax year, the income limit is $39,900 for the senior and disabled exclusion and $59,850 for the circuit breaker, based on 2026 income. Disabled veterans have no income or age limit. You can only use one program at a time.

This guide is for homeowners in Raleigh, Cary, Apex, Wake Forest, Garner, Holly Springs and the rest of Wake County, plus the adult children who help them with paperwork. (Part of Cary sits in Chatham County. If your Cary home is on the Chatham side, the same state programs apply, but you file with Chatham County.) It is especially timely right now: Wake County’s 2027 revaluation takes effect January 1, 2027, so new assessed values are coming early next year, and the window for 2027 relief applications runs through June 1, 2027. Every figure below comes from Wake County Tax Administration, the North Carolina Department of Revenue, the NC Department of Military and Veterans Affairs or the North Carolina General Statutes. Sources are listed at the end.

What property tax relief does Wake County offer?

Wake County does not write its own senior discount. The General Assembly created three statewide programs, and Wake County Tax Administration administers them for homes in every Wake town. Here is how they compare for the 2027 tax year.

	Senior and Disabled Exclusion	Circuit Breaker Deferment	Disabled Veteran Exclusion
Who qualifies	65 or older, or totally and permanently disabled, as of January 1	65 or older, or totally and permanently disabled, as of January 1	Honorably discharged veteran with a total and permanent service-connected disability, or an unmarried surviving spouse
Income limit (2026 income)	$39,900	$59,850	None
Benefit	Excludes the greater of $25,000 or 50% of the home’s appraised value	Caps the tax at 4% of income (income up to $39,900) or 5% of income (up to $59,850)	Excludes the first $45,000 of the home’s appraised value
Ownership rule	Own and occupy as your permanent residence	Owned and occupied for at least five years	Own and occupy as your permanent residence
How often you apply	Once	Every year	Once
Paid back?	No	Deferred taxes can come due	No

All three cover your permanent residence: the dwelling, up to one acre of land and related improvements. A condo or a manufactured home you own can qualify.

The Senior and Disabled Exclusion

Under G.S. 105-277.1, a qualifying owner has part of the home’s value removed from taxation, either $25,000 or half of the appraised value, whichever is greater. You must be at least 65, or totally and permanently disabled, as of January 1, be a North Carolina resident, and have income for the prior calendar year at or under the limit. The limit moves every year with the Social Security cost of living adjustment. NCDOR set it at $38,800 for 2026 and the 2027 Form AV-9 lists $39,900.

Two details trip people up:

• “Income” means gross income, not adjusted gross income. Wake County says it includes Social Security, pensions, retirement distributions, wages, interest, dividends, rental and business income, and gifts or inheritances from anyone other than a spouse or direct relative. If you are married and live together, both spouses’ income counts, even if only one name is on the deed.
• Only one spouse has to meet the age or disability test. Wake County notes that a married couple can qualify when just one partner is 65 or older or disabled.

Once approved, you do not reapply each year. You do have to tell Wake County if you move, if your income goes over the limit, or if you are no longer disabled. If the owner receiving the exclusion dies, the surviving spouse or co-owner must reapply, and Wake County warns that missing that notice before June 1 can bring penalties, interest and loss of the exclusion.

The Circuit Breaker Tax Deferment

The circuit breaker under G.S. 105-277.1B works differently. Instead of lowering your taxable value, it limits the tax you pay each year to a share of your income: 4% if your income is at or below $39,900, or 5% if it is above that but at or below $59,850 for 2027. You must have owned and lived in the home for at least five years before January 1, and if there are multiple owners, all of them must qualify and elect to defer.

The catch is in the name. The tax above your cap is deferred, not forgiven. It stays a lien on the home and accrues interest. When a disqualifying event happens, such as the owner’s death, a sale or transfer, or the home no longer being the owner’s permanent residence, the last three years of deferred taxes plus interest become due. Exceptions apply, for example when the home passes to another qualifying owner. You must also file a new application every year.

Wake County publishes its own comparison using a Wake Forest home and a combined county and town tax of $0.9571 per $100 of value. For a married couple over 65 with $35,000 of income and a $500,000 home, the exclusion leaves $2,392.75 due, while the circuit breaker leaves $1,400 due and defers $3,385.50. At $45,000 of income the couple is over the exclusion limit, so the circuit breaker is the only senior option. Wake County’s example uses the 2026 tax year limits and is for comparison only, but it shows the tradeoff clearly: the circuit breaker can lower the bill more today, in exchange for a growing lien.

The Disabled Veteran Exclusion

G.S. 105-277.1C excludes the first $45,000 of appraised value for an honorably discharged veteran with a total and permanent service-connected disability, or one who receives specially adapted housing benefits under 38 U.S.C. 2101. An unmarried surviving spouse can qualify too, including the surviving spouse of a veteran who died from a service-connected condition. There is no age or income limit, and it is a one-time application.

Veterans have one extra step. Form NCDVA-9 must first be certified by a Veterans Service Officer, then filed with Form AV-9 at Wake County Tax Administration. Wake County Veterans Services at 4401 Bland Road in Raleigh lists property tax exemption help as a walk-in service, with satellite hours at the Northern Regional Center in Wake Forest and the Eastern Regional Center in Zebulon. The NC Department of Military and Veterans Affairs recommends starting the certification well before June 1.

How to apply in Wake County

1. Pick one program. Wake County says you may only select one, even if you qualify for more. If you are unsure, the county asks you to call 919-856-5400.
2. Gather income proof. Wake County asks for the first two pages of your federal return for the prior year, or, if you do not file, documents such as SSA-1099, 1099-R, 1099-INT, 1099-DIV, W-2 or bank statements. Disabled applicants under 65 also need a disability certification (Form AV-9A).
3. Apply online or on paper. Wake County offers online applications with document upload. Paper forms in English and Spanish can be emailed to taxhelp@wake.gov, mailed to P.O. Box 2331, Raleigh, NC 27602, or delivered to 301 S. McDowell St., Suite 3800, in downtown Raleigh.
4. File by June 1. Married couples who are the only owners file one application. Unmarried co-owners each file separately, and benefit limits can apply based on ownership share.

Missed the 2026 deadline? Wake County will consider late applications for the 2026 tax year through December 31, 2026, but only for good cause, such as illness, hospitalization, a death in the family, military deployment or a delayed disability certification. The county says forgetting or not knowing about the program is typically not a valid reason. After December 31, a late 2026 application cannot be considered under any circumstance.

What the 2027 revaluation means for relief

Wake County’s next countywide revaluation is effective January 1, 2027. The county plans to present results to the Board of Commissioners on January 19, 2027, with notices of assessed value reaching owners starting January 22, and a planned appeal deadline of April 30, 2027. After that, Wake moves to a two-year cycle, with the following revaluation in 2029.

Revaluation changes your assessed value, not the tax levy, which the county and your town set each budget season. For FY2027 Wake County adopted a two-cent increase, bringing the county portion to 53.71 cents per $100 of value, and your town adds its own amount. If your new value jumps, the exclusion still removes at least half of it, and the circuit breaker still ties your bill to your income. That is why January is a good time for anyone close to the income limits to review which program fits, before the June 1 filing deadline.

If your property taxes are paid through escrow

Most homeowners with a mortgage pay property taxes through an escrow account, and Wake County notes that those owners will not be mailed a bill. The county still applies your exclusion or deferment to the bill your servicer pays. The Consumer Financial Protection Bureau explains that your monthly escrow deposit is based on estimated taxes and insurance, and federal Regulation X requires servicers to analyze the account at least once a year. When relief lowers your tax bill, the next analysis should lower your escrow deposit, and a surplus above a small threshold is generally refunded if your loan is current. If you are approved after your servicer has already set the year’s escrow, send the approval letter to your servicer and ask for an updated analysis.

Planning to sell, refinance or open a home equity line? Deferred circuit breaker taxes are a lien on the home. They will show up in a title search and must be dealt with at a sale, so tell your closing attorney and your Mortgage Broker about the deferment early.

Buying in Wake County as a senior or disabled veteran

Each program looks at who owns and occupies the home on January 1. If you are 65 or older, or a disabled veteran, and you close on a Raleigh or Cary home as your permanent residence before January 1, you can apply for that next tax year by June 1. The circuit breaker is different because it requires five years of ownership and occupancy, so a new buyer would start with the exclusion if eligible. Budget for the full tax bill until approval arrives, and see our first year homeowner guide for the other costs that show up in year one.

How 1st Advantage Mortgage helps

1st Advantage Mortgage is a licensed Mortgage Broker serving the Triangle from our Charlotte office. We do not process tax relief applications, but we help Wake County buyers and owners plan the full cost of a home, including taxes and escrow, and compare loan options from several wholesale lenders. Start with our Raleigh mortgage broker page or the Wake County mortgage broker page, and Cary buyers can see the Cary page. Owners who want to tap equity can read about a HELOC in Raleigh. For taxes, insurance and upkeep across both states, visit our guide to owning a home in NC and SC and our page on homeowners insurance in NC and SC.

Frequently asked questions

At what age do you stop paying property taxes in Wake County?

There is no age when property taxes stop in North Carolina. At 65, owners who meet the income limit can apply for the Senior and Disabled Exclusion, which removes the greater of $25,000 or half of the home’s value from taxation, or for the Circuit Breaker Deferment, which caps the tax at a share of income.

What is the income limit for the NC homestead exclusion in 2027?

For the 2027 tax year, the limit is $39,900 of 2026 income for the Senior and Disabled Exclusion and $59,850 for the Circuit Breaker Deferment, per the NCDOR Form AV-9. Income is gross income, and a married couple living together counts both spouses.

When is the deadline to apply for property tax relief in Wake County?

June 1 of the tax year. Wake County may accept late applications for good cause, such as illness or military deployment, through December 31 of that year, but not after.

Do disabled veterans pay property tax in Wake County?

Yes, but a qualifying disabled veteran or unmarried surviving spouse can exclude the first $45,000 of the home’s appraised value, with no age or income limit. Form NCDVA-9 must be certified by a Veterans Service Officer and filed with Form AV-9.

Do I have to reapply every year?

Only for the Circuit Breaker Deferment. The Senior and Disabled Exclusion and the Disabled Veteran Exclusion are one-time applications, but you must notify Wake County if your residence, income or disability status changes.

Does the circuit breaker have to be paid back?

It can. Taxes above your cap are deferred and stay a lien on the home with interest. The last three years of deferred taxes become due after a disqualifying event such as the owner’s death, a sale or a move, unless an exception applies.

Will tax relief lower my mortgage escrow?

Usually, yes. Wake County applies the relief to the bill your servicer pays, and the servicer’s escrow analysis should reflect the lower tax. Send your approval letter to your servicer and ask for an updated escrow analysis.

Sources

• Wake County Government, Need Help Paying Your Property Tax Bill? (program details, required documents, how to apply and the Wake Forest comparison) and 2026 Property Tax Bills
• Wake County Tax Administration, Tax Relief: How to Apply
• Wake County Government, 2027 Revaluation FAQ and Board of Commissioners revaluation highlights
• Wake County, Veterans Services
• North Carolina Department of Revenue, Form AV-9, 2027 Application for Property Tax Relief and Property Tax Forms
• North Carolina General Statutes, G.S. 105-277.1, G.S. 105-277.1B and G.S. 105-277.1C
• NC Department of Military and Veterans Affairs, Veterans Property Tax Relief
• Consumer Financial Protection Bureau, What is an escrow or impound account? and Regulation X, Section 1024.17, Escrow accounts

Sources reviewed November 9, 2026. Income limits are updated regularly and program rules can move. Verify the current version with Wake County Tax Administration at 919-856-5400 before you file. Nothing in this Wake County relief guide is tax counsel or legal counsel.

Published by 1st Advantage Mortgage Broker LLC, NMLS 2468711, an Equal Housing Opportunity company. This Wake County relief guide is general information, not tax or legal advice and not a promise to make a loan. Credit, the property and program fit still govern any financing, and county rules can change.