Form AV-9, Application for Property Tax Relief, is the North Carolina form used to apply for the Elderly or Disabled Exclusion, the Disabled Veteran Exclusion or the Circuit Breaker Tax Deferment Program; in Henderson County it goes to the county tax assessor. It is one of the Henderson County property tax forms, and the 2026 edition must be filed by June 1 to be timely. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original PDF is published by Henderson County at hendersoncountync.gov.
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What is AV-9?
Form AV-9, Application for Property Tax Relief, is the North Carolina application owners use to request one of three property tax relief programs on their permanent residence: the Elderly or Disabled Exclusion, the Disabled Veteran Exclusion, or the Circuit Breaker Tax Deferment Program.
The form cites the statute behind each program: G.S. 105-277.1 for the Elderly or Disabled Exclusion, G.S. 105-277.1C for the Disabled Veteran Exclusion and G.S. 105-277.1B for the Circuit Breaker program. Each owner may receive benefit from only one of the three, even if they meet the requirements for more than one. The Circuit Breaker deferment cannot be combined with either exclusion.
The form is built in six parts. Part 1 selects the program or programs. Parts 2, 3 and 4 describe each program and ask the qualifying questions. Part 5 collects Social Security numbers and income for the previous calendar year, and Part 6 is the signed affirmation. The Elderly or Disabled Exclusion requires Parts 2, 5 and 6; the Disabled Veteran Exclusion requires Parts 3 and 6; the Circuit Breaker program requires Parts 4, 5 and 6.
Two companion forms are named on it: Form AV-9A, Certification of Disability, and Form NCDVA-9, Certification for Disabled Veteran's Property Tax Exclusion. Henderson County describes the exclusion for elderly or permanently disabled persons on its tax pages and refers applicants to this form.
Who needs to file AV-9?
Owners of a permanent residence who want property tax relief under one of the three programs on the form complete Form AV-9.
- Elderly or Disabled Exclusion: the owner must be at least 65 years of age, or totally and permanently disabled, as of January 1, and the owner's income for the previous year must not exceed the income eligibility limit printed on the form. Henderson County adds that the applicant's name must be on the deed or title as of January 1, that only a permanent residence qualifies and that the applicant must be a North Carolina resident.
- Disabled Veteran Exclusion: a disabled veteran as defined on the form, or the surviving spouse (who has not remarried) of a qualifying veteran or servicemember. The form states there is no age or income limitation.
- Circuit Breaker Tax Deferment: an owner who is at least 65 or totally and permanently disabled, has owned and occupied the property for the required five years, and whose co-owners all qualify and elect to defer.
Each owner other than a husband and wife must file a separate application. Owners already receiving the Henderson County exclusion do not need to apply again unless they change their permanent residence, receive a Compliance Review form or have a change of income. The Circuit Breaker program requires a new application every year.
When to file AV-9
File Form AV-9 by June 1 for it to be timely filed; the form says you may send additional information separately afterward. Henderson County gives the same June 1 deadline for its exclusion for elderly or permanently disabled persons.
If you have not yet filed your federal income tax return for the previous calendar year, submit the application anyway and send the required copy when you file the return; the application will not be processed until the income tax information is received.
An application filed late may be approved on a showing of good cause for the delay, under N.C.G.S. 105-282.1(a1). It then applies only to property taxes levied in the calendar year in which the late application is filed.
Current exclusion recipients in Henderson County do not reapply each year, but a new Circuit Breaker application is required every year. Failure to give the assessor a required notice before June 1 may result in penalties and interest, according to the county.
Documents you need
- Form AV-9A, Certification of Disability: required if you and your spouse were both under 65 on January 1 and at least one of you is totally and permanently disabled (Elderly or Disabled Exclusion or Circuit Breaker). Not required if either of you was at least 65. Henderson County says a North Carolina licensed physician completes it.
- Form NCDVA-9, Certification for Disabled Veteran's Property Tax Exclusion: required for the Disabled Veteran Exclusion; a Veterans Service Officer at a State Veterans Service Center or County Veterans Service Office completes it first, then it is filed with the county tax assessor.
- Copy of the first two pages and Schedule 1 of your federal income tax return for the previous calendar year: required for the Elderly or Disabled Exclusion and Circuit Breaker, unless you do not file a federal return.
- Both federal returns, if you are married and file separate returns.
- Income documentation for what you report in Part 5, such as W-2, SSA-1099, 1099-R, 1099-INT, 1099-DIV or financial institution statements: required only if you do not file a federal income tax return.
How to fill out AV-9
Select the program or programs
In Part 1, fill in the circle for each program you want considered: Elderly or Disabled Exclusion, Disabled Veteran Exclusion or Circuit Breaker Tax Deferment Program. Select more than one only if you cannot yet choose because tax rates or values are not set.
Enter applicant and spouse details
On page 1, enter last, first and middle name and date of birth (MM-DD-YYYY) for the applicant and, if applicable, the spouse. Add the Property ID Number only if you know it; the Office Use Only box is for the county.
Add addresses and contact numbers
Enter the residence address, and the mailing address if it differs. Add e-mail, home, work (with extension) and cell phone numbers.
Answer the residence and ownership questions
Mark Yes or No on whether the property is your permanent legal residence, whether your spouse lives with you, whether either of you lives in a health care facility, and whether you own 100% interest. List secondary residences, spouse's address or other owners with ownership percentages (rounded to the nearest 0.1%) when the form asks.
Complete Part 2 for the exclusion
If applying for the Elderly or Disabled Exclusion, answer the January 1 age 65 question and the under-65 totally and permanently disabled question. Answering Yes to the disability question means you must file Form AV-9A.
Complete Part 3 for veterans
For the Disabled Veteran Exclusion, mark whether you are a disabled veteran, whether you are the surviving spouse of one, and whether you have not remarried. Attach Form NCDVA-9 as the requirements state.
Complete Part 4 for Circuit Breaker
For the Circuit Breaker program, answer the age and disability questions, whether you owned and occupied the property for the last five full years, and whether all owners qualify and elect to defer. A No to the last question means the property cannot receive benefit under this program.
Enter Social Security numbers
In Part 5 (only if you completed Part 2 or Part 4), enter the applicant's and the spouse's Social Security numbers, then check the box showing how you are providing your federal income tax return.
Report previous-year income
Enter amounts for lines a through i (wages, interest, dividends, capital gains, IRA distributions, pensions and annuities, disability payments, Social Security benefits and other moneys) for the previous calendar year, as the combined total for both spouses. Describe any line i amount in Comments and enter the Total.
Sign the affirmation
In Part 6, print and sign the applicant's name and date it; if there is a spouse, the spouse's name, signature and date follow. Leave the Office Use Only section blank.
Review and download the completed PDF
Check that required parts are complete for each program selected and that the AV-9A, NCDVA-9 and income documents are ready. Download or print the completed PDF from FillingPDF and submit it as described under How to submit.
How to submit AV-9
Submit Form AV-9 to the county tax assessor of the county where the property is located; for Henderson County property, that is the Assessor's Office. The form gives no other channel.
- Where: the county tax assessor. Addresses and telephone numbers for all North Carolina counties are listed at https://www.ncdor.gov/documents/north-carolina-county-assessors-list. The Henderson County Tax Department can be reached at (828) 698-3005 for program details.
- Do not send it to the North Carolina Department of Revenue. The form says so explicitly.
- Deadline: June 1.
- What to include: the signed form, Form AV-9A or Form NCDVA-9 when your program requires one, and your federal income tax return pages or income documentation for Parts 2 and 4.
After review, the assessor sends a notice of decision that explains how to appeal. If you applied for more than one program, the assessor sends a letter with your options once tax rates and values are set; answer within the period it gives or the county assumes you do not wish to participate. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Mailing Form AV-9 to the North Carolina Department of Revenue; the form says to submit it to the county tax assessor where the property is located and not to the Department.
- Filing after June 1 without a good-cause showing; only a late application approved under N.C.G.S. 105-282.1(a1) is accepted.
- Expecting benefit from more than one program; each owner may receive benefit from only one, and the Circuit Breaker deferment cannot be combined with an exclusion.
- Skipping Form AV-9A when both spouses were under 65 on January 1 and one is disabled, or when applying alone and under 65 on the basis of disability.
- Filing for the Disabled Veteran Exclusion without Form NCDVA-9 first completed by a Veterans Service Officer.
- Leaving out the first two pages and Schedule 1 of the federal return (or both returns for married filers filing separately); the application is not processed until the income tax information arrives.
- Omitting the Social Security number in Part 5; the form states disclosure is mandatory for approval of the Elderly or Disabled Exclusion and the Circuit Breaker program.
- Combining co-owners on one application; each owner other than a husband and wife must file separately.
- Not responding in time to the assessor's option letter after selecting several programs, which is treated as declining all of them.
- Assuming a Circuit Breaker application carries over; a new application is required every year.
Frequently asked questions
What is Form AV-9 used for in Henderson County?
Form AV-9 is the application for property tax relief on a permanent residence. Henderson County uses it for its exclusion for elderly or permanently disabled persons. The form also covers the Disabled Veteran Exclusion and the Circuit Breaker Tax Deferment Program.
When is the deadline for the Henderson County AV-9 application?
June 1. The form says an application must be filed by June 1 to be timely, and Henderson County gives the same date. A late application may be approved only on a showing of good cause under N.C.G.S. 105-282.1(a1).
Where do I submit Form AV-9?
Submit it to the county tax assessor where the property is located, which for Henderson County property is the Assessor's Office. Do not send it to the North Carolina Department of Revenue. Henderson County's phone number for program details is (828) 698-3005.
Do I have to reapply for the exclusion every year?
Not for the exclusion in Henderson County, unless you change your permanent residence, receive a Compliance Review form or have a change of income. The Circuit Breaker Tax Deferment Program is different: the form says you must file a new application every year.
Can I apply for more than one property tax relief program?
You can select more than one program in Part 1 if you cannot yet decide, but you may receive benefit from only one. The assessor later sends a letter with your options, and you must respond in the time it specifies.
What do I attach to Form AV-9?
It depends on the program. Attach Form AV-9A if you are under 65 and disabled, Form NCDVA-9 for the Disabled Veteran Exclusion, and the first two pages and Schedule 1 of your federal return for Parts 2 and 4. Without a federal return, attach income documents.
Is my Social Security number required on Form AV-9?
For the Elderly or Disabled Exclusion and the Circuit Breaker program, yes: the form states SSN disclosure is mandatory for approval. It says the SSN and income tax information are kept confidential and may be verified with the North Carolina Department of Revenue.
Can I fill out Form AV-9 online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the application with Henderson County; you submit it to the county tax assessor yourself.
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