This is the closest way to disabling it without using the "libata.force=noncq" kernel boot option is to set the queue to a depth of 1 which doesn't actually disable it.
Change the sdc below to match the device you want to disable NCQ for.
[root@officebox ~]# echo "1" > /sys/block/sdc/device/queue_depth
Errors that indicate you are having a performance issue are these in messages or dmesg relating to N........
To disable NCQ in the Linux kernel (change sda to match your device).
echo 1 > /sys/block/sda/device/queue_depth
To enable NCQ (change sda to match your device).
echo 31 > /sys/block/sda/device/queue_depth........