AV-10 Application is for property classified and excluded from the tax base under North Carolina General Statute. Application for Property Tax Relief AV-9 Property Tax Relief Instructions (PDF).Elderly or Disabled Homestead Exclusion (One-time application required). To request an application for exemption, please call our office at 919-856-5400. You may be qualified for the Homestead Exemption if you are at least 65 years of age on January 1 of the tax year in which you wish to claim the exemption. Property Tax Relief Programs. For qualified homeowners in the state of North Carolina, there are three property tax relief programs for permanent residences. What documents are required as proof of eligibility when applying? Requirements for Property Tax Exemption or Exclusion. North Carolina General Statute 105-282.1 governs applications for exemption or exclusion.