Moore, Lee and Harnett offer homestead tax exemption programs for the elderly and veterans

The tax departments accept applications for two homestead tax exemption programs.

Homestead exemption for senior citizens or disabled persons:

From Jan. 1, persons over age 65 and disabled persons with an income of less than $38,800 may apply. The exclusion amount is the greater of $25,000 or 50% of the appraised value of the residence. The relief program is subject to income and/or disability statement verification.

Homestead exemption for disabled veterans:

From Jan. 1, a disabled veteran who has served in any branch of the Armed Forces may have the first $45,000 of appraised value excluded from taxation. The applicant must meet the following criteria:

Honorable discharge or under honorable conditions.

Applicant has received benefits for a disability.

Certification from the Office of Veterans Affairs.

Service-connected 100% permanent and total disability.

A one-time application is required for either type of tax relief program. Documentation of income is required, and applications must be submitted by June 30, 2026.

The homestead tax exemption program is governed by the North Carolina Machinery Act under N.C. General Statute 105-277.1.

Dec. 26, 2025

Stephanie M. Sellers

Submit news tips, events and interview requests to editor@sandhills.news.

Sandhills News is plain-English local government reporting that explains how decisions affect your land, taxes, schools, and rights.