2023 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. Each program listed below provides an overview and includes the application with specific requirements. The application deadline for the homestead tax relief programs is June 1. File Form AV-9A Certification of Disability if required above. 2. Application deadline is June 1. For unmarried joint property owners, each owner must apply and qualify separately. If you have questions regarding eligibility for property exemption, please contact the Land Records Division at 910-989-2204. Must be 65 years of age or be totally and permanently disabled as of January 1st of the year of application.