Property tax exclusions are available for qualifying elderly and disabled residents. You may qualify for a reduction of your property taxes.To be eligible, you must be either 65 or older, or totally and permanently disabled. 2024 Application for Property Tax Relief. Documents. Contact Information. AV-10 Application is for property classified and excluded from the tax base under North Carolina General Statute. 1. Complete Sections 1 and 2 of the NCDVA-9 Form. A qualifying owner must either be at least 65 years of age or be totally and permanently disabled. Elderly or disabled property tax homestead exclusion. If you're over the age of 65, you may qualify for a lowincome homestead exclusion and the Circuit Breaker Tax Deferment Program.