TAX RELIEF OPTIONS
APPLICATIONS TAKEN EACH YEAR JANUARY 1 THROUGH MAY 31 AND CAN BE OBTAINED AT THE MCDOWELL COUNTY ASSESSING OFFICE, 60 EAST COURT STREET, MARION NC 28752
**ALL APPLICATIONS DUE BACK TO THE ASSESSING OFFICE BY JUNE 1**
Listed below are the programs offered by the state to eligible property owners to help reduce their tax liability. Applicants may choose only one program for relief. We will be more than happy to answer any questions that you may have pertaining to these programs or you may obtain applications and/or information at the following website:
HTTPS://WWW.NCDOR.GOV/TAXES-FORMS/PROPERTY-TAX/PROPERTY-TAX-FORMS
This program does not place a lien on property
**All 3 conditions must be met**
(1) Applicants must be age 65 years of age by January 1 of the year application is filed or if under 65 be 100% totally and permanently disabled as of January 1 as certified by a doctor;
(2) Applicants gross income must be a certain amount (this amount can change yearly, please contact us for that amount) and includes all monies combined (husband and wife) including gross amounts of wages, social security or disability income, interest, pensions, rental income, etc;
(3) Applicants home in McDowell County must be in your name as of January 1 of the year application is filed and you must live in it as your permanent residence.
The exclusion from taxation is $25,000 off the assessed value of home and up to one acre of land of the home site OR 50% off the assessed value of the home and up to one acre of land of the home site, whichever is greater. You do not have to apply every year unless you have changed your permanent residence or you no longer meet eligibility requirements. (AV-9 application form required and disability claimants must also file AV-9A form to be completed by the doctor caring for the disabled taxpayer)
This program does not place a lien on the property
**All 3 conditions must be met**
(1) No Age or income requirement;
(2) Applicants home in McDowell County must be in your name as of January 1 of the year application is filed and you must live in it as your permanent residence;
(3) Veterans may qualify if they were honorably discharged or under honorable conditions and have a total 100% permanent service connected disability as of January 1 of the year application is filed as certified by Veterans Affairs or surviving spouse may qualify if the deceased veteran met the above qualifications or if killed in the line of duty. The surviving spouse must be currently unmarried and has never remarried since the death of the veteran.
Program excludes the first $45,000 of the assessed value and a one-time application is required. (AV-9 form and NCDVA-9 certified by the US Department of Veterans Affairs).
**All 3 conditions must be met**
(1) Applicants must be 65 years of age by January 1 of the year application is filed or totally and permanently disabled;
(2) Applicants must own home in McDowell County and it must be your permanent residence for the five (5) preceding calendar years;
(3) Applicants must submit an application and income verification each year by June 1.
Income requirements can change so please contact this office for that information. The most recent 3 years of deferred taxes are a lien on the property until paid in full and interest will accrue from original date. A disqualifying event will trigger taxes to become due: death, transfer of property or no longer permanent residence.
This program is for land owners who would like to place their land in present use, for forest management, horticulture or agriculture. You must apply for this program in January and it is a one-time application. To qualify you must meet acreage requirements, income producing requirements, ownership requirements and have a sound management plan for forest land use. (AV-5 form and sound management plan for forest land)
GS105-296(J) The assessor must annually review at least one eighth of the parcels in the county classified for taxation at the present-use value. The assessor may require the owner of classified property to submit any information, including sound management plans for forestland, needed by the assessor to verify that the property continues to qualify for present-use value.
Present-Use Valuation Program Guide