Tax Relief

Disabled Veteran Exclusion

• Veterans and surviving spouses may qualify for an exclusion of the first $45,000 of appraised value on their permanent residence.

• Eligibility:

  • Must be a North Carolina resident and occupy the property as a permanent residence.

  • Applies to disabled veterans with an honorable or under-honorable discharge and either:

    • VA certification of benefits under 38 U.S.C. 2101, or

    • Certification of a service-connected, permanent, and total disability.

  • Surviving spouses who have not remarried may also qualify if the veteran’s death was service-connected or occurred in the line of duty.

• No age or income limit.

• Requires Form AV-9 and NCDVA-9 certification.

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Elderly or Disabled Exclusion

• Qualifying residents receive an exclusion of the greater of $25,000 or 50% of the appraised value of their permanent residence.

• Eligibility:

  • Must be a permanent resident of Robeson County.

  • Age 65+ as of January 1, 2025, with income not exceeding $37,900 (2024), OR

  • Totally and permanently disabled, regardless of age, with income not exceeding $37,900 (2024).

• Income includes wages, Social Security, disability benefits, pensions, interest, rental income, etc.

• Proof of disability required for those under 65.

• Temporary absence from residence (e.g., for health or nursing care) does not disqualify applicants.

 

Circuit Breaker Property Tax Deferment

• Limits property taxes to a percentage of qualifying owner’s income, with excess taxes deferred.

• Eligibility:

  • Permanent resident of Robeson County, age 65+ or totally disabled.

  • Must have owned and occupied the residence for the last five years.

  • Income limits:

    • Up to $37,900 (2024): Taxes capped at 4% of income.

    • Between $37,900–$56,850 (2024): Taxes capped at 5% of income.

• Deferred taxes:

  • The difference between the capped amount and actual taxes due.

  • Last three years of deferred taxes become payable (with interest) upon disqualification (death, sale, or change in residence).

• An annual application is required.

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How to Apply

• Application Forms:

  • Disabled Veteran: Form AV-9 (County) and NCDVA-9 Certification (VA).

  • Elderly/Disabled: Form AV-9 with income/disability verification.

  • Circuit Breaker: Annual Form AV-9 with income verification.

• Where to Get Forms:

  • Robeson County Tax Administration
    550 N Chestnut Street, Lumberton, NC 28358

  • Online: www.robesoncountync.gov

  • Phone: (910) 671-3060

• Deadline: Applications should be filed during the regular listing period, but may be accepted through June 1, 2025.

  • Applications received after June 1, 2025, are considered untimely.

• Veteran Services Contact (for VA forms):

  • 550 N Chestnut Street, Lumberton, NC 28358

  • Phone: (910) 671-3071 | Fax: (910) 737-4097

  • Email: chris.oxendine@robesoncountync.gov

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