AV-10 Application is for property classified and excluded from the tax base under North Carolina General Statute. North Carolina offers three property tax relief programs.2024 Application for Property Tax Relief. Documents. Contact Information. A state property tax exemption where elderly or disabled homeowners are permitted to reduce the taxable value of their homes. To request an application for exemption, please call our office at 919-856-5400. If you purchase property from an owner that is already exempt, you need to go ahead and complete an application to keep the exemption on the property. Application deadline is June 1. North Carolina offers three property tax relief programs for the permanent residence of qualified homeowners. See NC G.S. §105-277.1 for the full text of the statute.