·State program
North Carolina Child Deduction and Homestead Property Tax Relief
North Carolina tax relief relevant to caregiver households, including the North Carolina Child Deduction for qualifying children and property tax relief for elderly, disabled, disabled veteran, and circuit-breaker homestead applicants.
What it offers
North Carolina allows a child deduction for each qualifying child for whom the taxpayer is allowed the federal child tax credit. For tax year 2025, the deduction is based on filing status and AGI and can be up to $3,000 per qualifying child. North Carolina also uses Form AV-9 for homestead property tax relief. The Elderly or Disabled Exclusion excludes the greater of $25,000 or 50% of the appraised value of a qualifying owner's permanent residence when the owner is at least 65 or totally and permanently disabled and meets the income limit. The Circuit Breaker Property Tax Deferment can limit taxes to 4% or 5% of income for qualifying older or disabled homeowners, with deferred taxes remaining a lien. Disabled veterans and qualifying surviving spouses may also use AV-9 for a separate disabled veteran exclusion.
Questions that decide eligibility
GiveCare prepares the questions; the program makes the decision. Bring these to the call or the application:
- 01
Does the person receiving care live in North Carolina?
Residency is usually the first thing a program checks.
- 02
Does the VA disability rating meet the program’s minimum (our record lists null%)?
- 03
Do the work hours meet the minimum (our record lists null hours)?
- 04
Which tax year does this apply to, and what form claims it?
- 05
Does your employer already offer this, and have they told staff?
Some credits are claimed by the employer, not by you — asking is the move.