The prepayment program is a voluntary program in which a taxpayer is given an estimate of a tax bill and is allowed to pay before the actual bill is created beginning January 1 of each year. The taxpayer can choose when and how much to pay before the actual bill is due. The taxpayer must notify the tax office each year that he/she wishes to participate in this program. All prior year taxes MUST be paid in full to participate in this program.


This plan is provided to assist taxpayer with payments after the tax bills have been issued. The taxpayer can choose to divide the total amount into 4 equal payments, the first being made in September and the last in December, to satisfy total amounts due BEFORE the bill becomes delinquent. More information on this program is sent with each tax bill.


Under certain circumstances, individuals may be eligible for reduced taxes or participation in other special programs if they meet the requirements specified in the North Carolina General Statues. Below is a list of the assistance programs available to Chowan County residents:

  • Elderly and Permanently Disabled Assistance (Homestead)
  • Disabled American Veteran Assistance
  • Exempt Property
  • Present Use Value

**Please note, there is a deadline each year to apply for these programs. Please contact our office for more information or to learn if you qualify**

** You can find a link to these forms at the bottom of this page**


North Carolina has a foreclosure prevention program available. Please visit the following link to read about this program.

The US Department of Agriculture Rural Development has programs available for refinancing mortgages and home repairs. Please visit the following link to read about these programs.



Property_Tax_Exemption_or_Exclusion_Application_Form.pdf Tax Exemption or Exclusion Application
Present_Use_Value_Application_Form.pdf Present Use Value Application
2023_Elderly-DV_Exclusion_Application.pdf 2023_Elderly-DV_Exclusion_Application.pdf