AV-10 Application is for property classified and excluded from the tax base under North Carolina General Statute. North Carolina offers several property tax relief programs for residents and businesses.The Homestead Circuit Breaker requires a new application to be submitted every year. To request an application for exemption, please call our office at 919-856-5400. A qualifying owner is an owner who meets all of the following requirements as of January 1 preceding the taxable year for which the benefit is claimed. Separation of powers. The legislative, executive, and supreme judicial powers of the State government shall be forever separate and distinct from each other. The application deadline for the homestead tax relief programs is June 1. Applying for Tax Relief. North Carolina offers three (4) Property Tax Relief Programs.
