Are there any disability-specific exemptions from taxation?

In North Carolina, there are two disability-specific exemptions from taxation that apply to certain individuals depending on their eligibility. The first exemption covers individuals with a permanent physical or mental disability that renders them unable to work or perform other basic tasks. To receive this exemption, a person must submit proof to the North Carolina Department of Revenue that they are permanently and totally disabled as defined in the North Carolina Constitution. If approved, the Department of Revenue will issue a Disability Exemption Certificate that must be presented to the county where the applicant pays taxes. The second exemption covers individuals with certain developmental disabilities. To be eligible, an individual must meet certain criteria including, but not limited to, having a disability diagnosed by a licensed physician or psychologist and having an adjusted gross income of less than $25,000. If approved, the individual receives a Developmental Disability Exemption Certificate that must be presented to the county at tax time. In both cases, individuals must fill out an application and provide supporting documentation in order to receive these exemptions. Once approved, however, these exemptions can provide a significant amount of relief for individuals with disabilities through reduced taxes.

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