Brunswick County is one of the most popular places in North Carolina to retire, and it has a large community of veterans and military families. Yet a lot of homeowners here have never heard of the three state programs that can cut, cap, or defer the property tax on their primary home. If you are 65 or older, permanently disabled, or a disabled veteran, or you are buying a home for a parent who is, these programs are worth a few minutes of your time.
This guide explains how each program works, who qualifies, and what buyers and sellers in Leland, Southport, Shallotte, Sunset Beach, St. James, and the rest of Brunswick County should keep in mind. The details below come from the Brunswick County Tax Office’s Property Tax Relief Programs page and the North Carolina Department of Revenue’s 2026 Form AV-9 application, both checked on Nov. 3, 2026.
The Three Homestead Programs at a Glance
All three programs apply only to your permanent residence, the home you actually live in. They don’t cover a second home on Ocean Isle Beach or a rental in Leland. They are set by state law, but you apply to the county. In Brunswick County, that means the Tax Office at the government center in Bolivia.
1. Elderly or Disabled Homestead Exclusion
This program removes the greater of the first $25,000 or 50% of your home’s appraised value from your tax bill. To qualify, you must be at least 65 or totally and permanently disabled as of Jan. 1, you must own the home and live in it, and your income for the prior year must be at or below the state limit. For the 2026 tax year, Form AV-9 lists that limit as $38,800. The statute is G.S. 105-277.1.
If you apply on the basis of disability rather than age, you’ll also need a certification of disability (Form AV-9A).
2. Disabled Veteran Homestead Exclusion
This program removes up to the first $45,000 of appraised value for an honorably discharged veteran with a total and permanent service-connected disability, or a veteran who received benefits for specially adapted housing. There is no age limit and no income limit. A surviving spouse who has not remarried may also qualify in certain cases. You’ll need the NCDVA-9 certification, and the county’s state benefits page notes that first-time applicants should bring VA documentation dated within the past year that shows the disability and its effective date. Brunswick County’s Veterans Services office can help with the paperwork.
3. Homestead Circuit Breaker Tax Deferment
The circuit breaker works differently. Instead of lowering your home’s taxable value, it caps your tax bill at a percentage of your income: 4% if your income is at or below the limit, or 5% if it is above the limit but no more than 150% of it. The tax above that cap isn’t forgiven. It is deferred and stays as a lien on the property.
That deferral matters when the home changes hands. According to the county, when a disqualifying event happens, such as the owner’s death, a sale or transfer, or the owner no longer living there, the three most recent years of deferred taxes become due with interest. The state statute, G.S. 105-277.1B, also has ownership and occupancy requirements. You can’t combine the circuit breaker with either exclusion, so it’s worth comparing which one helps more.
Key Dates and How to Apply
- Jan. 1: Your age, disability, ownership, and residence status are judged as of this date.
- June 1: Form AV-9 must be filed with the Brunswick County Tax Office by June 1 to count for that tax year. Send it to the county, not to the NC Department of Revenue.
- Income: The limit is based on the prior year’s income for you and your spouse, and it is updated each year on the form.
Once approved, the exclusions generally carry forward each year as long as you still qualify, but the Tax Office may ask you to confirm your eligibility. Call the office at 910-253-2811 or email [email protected] with questions about your situation.
What Buyers Should Know
When you look at a listing, the tax figure you see reflects the current owner’s situation. If the seller is a 70-year-old with the elderly exclusion or a disabled veteran with the $45,000 exclusion, the bill shown could be quite a bit lower than what you will pay. These benefits belong to the owner, not the house, and they don’t transfer at closing.
Before you write an offer, ask your agent to estimate taxes using the full assessed value and the current county and town rates. That gives you a truer monthly payment, and it keeps your lender’s escrow estimate from surprising you a year in. If you will qualify yourself, plan to apply for the next tax year, since eligibility is based on who owns and lives in the home as of Jan. 1.
What Sellers Should Know
If you have been on the circuit breaker program, talk with the Tax Office before you list. Selling the home is a disqualifying event, so deferred taxes and interest can come due and will typically be settled at closing. Knowing that amount early helps you plan your net proceeds and avoids a last-minute surprise on the settlement statement.
Frequently Asked Questions
Does a second home or rental in Brunswick County qualify?
No. All three programs apply only to the owner’s permanent residence.
Do I have to reapply every year?
Generally no. Once approved, the benefit continues while you remain eligible, but the county may send a form asking you to confirm, and you should report changes that affect eligibility.
I moved to Brunswick County this year. When can I apply?
Eligibility is based on Jan. 1, so a new owner who qualifies on Jan. 1 can file Form AV-9 by June 1 for that tax year.
Can I use more than one program?
Each eligible owner can receive either the elderly or disabled exclusion or the disabled veteran exclusion. The circuit breaker cannot be combined with either one.
Thinking About a Move in Brunswick County?
Whether you are downsizing in St. James, relocating to Leland to be closer to family, or helping a parent find a single-level home near Southport, the real cost of ownership matters as much as the price. Our team can walk you through taxes, insurance, and HOA costs before you commit. Contact Aspyre Collective to talk through your plans with a local agent.
This article is general information, not tax or legal advice. Program rules and income limits change each year, so confirm your eligibility with the Brunswick County Tax Office.
