Which program is right for me? – Durham County, NC

Which program is right for me? is a Durham County Tax Administration handout that sets three property tax relief programs side by side so a homeowner can decide which one to apply for. It is a decision guide, not an application, though it ends with a short survey to return with your relief application.

The guide describes two kinds of relief:

• Programs to pay less on your tax bill. You apply once and receive relief automatically each year. These are the Elderly/Disabled Relief Program and the Disabled Veterans Relief Program.
• A program to defer part of your tax payment until a later date. You apply each year to keep the benefit. This is the Circuit Breaker Program, which the guide suggests considering if your income is too high for Elderly/Disabled Relief.

It also explains how to calculate income, which is required to determine eligibility for the Elderly/Disabled and Circuit Breaker programs, and it lists the documentation and the parts of the application to complete for each program. The guide states that you may qualify for more than one program but can only receive benefits from one. Its savings tables are estimates based on average Durham County property tax rates; the actual benefit depends on your municipality or special districts.

Homeowners in Durham County who want to reduce or defer their property tax bill use this guide to pick a program. The guide lists the conditions for each:

• Elderly/Disabled Relief Program: you are 65 years or older on Jan 1, or totally and permanently disabled; your income is below the limit printed on the guide; and the property is your permanent residence.
• Disabled Veterans Relief Program: you are a veteran with an honorable discharge and a total and permanent disability, or the surviving spouse of a deceased veteran; and the property is your permanent residence.
• Circuit Breaker Program: you are 65 years or older on Jan 1, or totally and permanently disabled; your income is below the Circuit Breaker limit printed on the guide; and you own the property and have lived in it as your permanent residence for at least five years.

You may qualify for more than one program but can receive benefits from only one. If your income is too high for Elderly/Disabled Relief, the guide points you to the Circuit Breaker Program. For a married applicant, income counts for you and your spouse. The guide does not say who may sign or apply on someone else's behalf; ask the Tax Administration.

The guide sets no deadline of its own: you read it before choosing and applying for a relief program, and you return its survey with your relief application. It does give timing rules that affect your choice. Age is measured on Jan 1. The Elderly/Disabled Relief and Disabled Veterans Relief programs need one application, after which relief arrives automatically each year. The Circuit Breaker Program requires you to apply each year to keep getting the benefit, and it ends on a disqualifying event: death, transfer of property or a change in permanent residence. For application deadlines, call the Durham County Tax Administration.

The guide is not filed on its own: it asks you to complete its survey and submit it with your relief application. It names no mailing address or portal for the application, so use the Durham County Tax Administration's contact channels to confirm where to send it:

• In person: 201 East Main Street, 3rd Floor, Durham, NC 27701.
• Email: [email protected].
• Phone: (919) 560 - 0300.
• Website: dconc.gov/tax.

The county's forms page lists the 2026 Application for Elderly Disabled, Disabled Veteran and Circuit Breaker Homestead Exclusions (AV-9) among its property tax relief applications. The county also publishes a main office number, 919-560-0350, open 8:30 AM-5:00 PM. FillingPDF lets you fill out and download the PDF; submission follows the county's channels above.