Taxpayers Reminded of Tax Relief Programs for Qualified Property Owners
FAYETTEVILLE, N.C. – Cumberland County Tax Administration reminds residents about available property tax relief programs for those who qualify. These programs offer assistance to eligible agricultural, disabled, elderly and veteran property owners.
Present-Use Value Deferment Program
This program allows qualifying agricultural, forestry, horticultural and wildlife conservation properties to be assessed based on their current use rather than market value. Taxes under this program are deferred, not exempted, and remain a lien on the property. Applications for the 2026 tax year must be submitted during the annual listing period (Jan. 1 - 31, 2026). To qualify, properties must meet specific requirements, including:
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A sound management plan
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Minimum acreage in production
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Income thresholds
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Qualifying ownership
Elderly or Disabled Exclusion Program
This program excludes from taxation the greater of:
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The first $25,000, or
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50% of the assessed value on the permanent residence of a qualifying homeowner
Eligibility requirements:
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Must be at least 65 years old or totally and permanently disabled
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Combined household income (including spouse) must be $38,800 or less in 2025
Disabled Veteran Exclusion Program
This program excludes from taxation the first $45,000 of the assessed value on the permanent residence of a qualifying disabled veteran or their unmarried surviving spouse. There are no age or income limitations for this program.
The application deadline for both the Elderly/Disabled and Disabled Veteran Exclusion programs is Monday, June 1, 2026.
To request an application or learn more about tax relief programs, contact Cumberland County Tax Administration Customer Service online at cumberlandcountync.gov/tax, by phone at 910-678-7507 or in person on the fifth floor (Room 530) of the Judge E. Maurice Braswell Cumberland County Courthouse at 117 Dick St. in Fayetteville.
For specific inquiries, residents are encouraged to email:
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Present-Use Value Deferment Program: taxrealestate@cumberlandcountync.gov
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Elderly/Disabled and Veteran Programs: taxrelief@cumberlandcountync.gov
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Business Personal Property: taxbpp@cumberlandcountync.gov
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General Inquiries: taxweb@cumberlandcountync.gov
Cumberland County
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Joseph Utley Tax Administrator
- December 29, 2025
- (910) 678-7507
- Send Email
