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Welcome to the Johnston County, North Carolina Tax Administration Office.  Tax Administrator is Sheila Garner

 

North Carolina offers three property tax relief programs for the permanent residence of qualified homeowners.


  • Elderly or Disabled Exclusions:  Applicants must be 65 years of age or totally and permanently disabled.  In addition, the total combined income of both the applicant and his/her spouse cannot exceed $29,600.  For unmarried joint property owners, each owner must apply separately and benefit limitations may apply based on the percentage of ownership.

  • Circuit Breaker Tax Deferment Program:  Applicants must be 65 year of age or totally and permanently disabled.  The total income for both the applicant and his/her spouse cannot exceed $44,400.  For unmarried joint property owners, each owner must apply and qualify separately.  Additionally, all owners must have owned and occupied the residence for the previous five years.

  • Disabled Veteran Exclusion:  Honorably discharged disabled veteran who,
  1. Has a 100% total and permanent, service connected, disability or,
  2. Receives benefits for specially adapted housing under 38 U.S.C. 2101

This benefit may also apply to the surviving spouse (who has not remarried) of a disabled veteran as defined above.

For additional information on each program call 919-989-5130 and ask to speak to a Property Tax Relief Specialist or visit Tax Forms to download Form AV-9 - Application for Property Tax Relief.


Exempt Builder's Inventory General Statute 105-277.02

Residential - Exempts from property tax the increase in value to residential real property held for sale by a builder, to the extent the increase is attributable to subdivision or improvements by the builder. Commercial - Exempts from property tax the increase in value for commercial real property held for sale by a builder, to the extent that the increase is attributable to subdivision or non-structural improvements by the builder. The exclusion is limited to three years for residential properties and five years for commercial properties. And it applies to subdivision of or other improvements made on or after July 1, 2015. Builders claiming an exemption from property tax must apply annually in January.
Visit Tax Forms to download Form AV-65 - Application for Builder Property Tax Exemption.