To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located. The application deadline for the homestead tax relief programs is June 1.North Carolina offers three Property Tax Relief programs for qualifying taxpayers. Property tax relief programs apply only to the permanent residence. If you are not receiving the exclusion, but feel you are now eligible, you may obtain a copy of an application from the assessor's office, or here . 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 used for charitable purposes. To request an application for exemption, please call our office at 919-856-5400. Application deadline is June 1. Permanent residences include the dwelling, the dwelling site (up to one acre) and related improvements.