To qualify for the disabled veteran homestead property tax relief under North Carolina law a person must meet the following criteria:
The property owner must be a veteran or a never-remarried surviving spouse of a veteran of any branch of the US Armed Forces with an honorable or under honorable conditions discharge AND
a. If owned by veteran: The veteran must either (1) have a permanent and total service-connected disability of 100% or (2) receive benefits for specially adapted housing under 38 U.S.C. 2101.
b. If owned by surviving spouse: The property owner must be the surviving spouse of either (1) a veteran who had a permanent and total service-connected disability or (2) a veteran that received benefits for specially adapted housing under 38 U.S.C. 2101 or (3) a veteran who died as a result of a service-connected condition.
The disabled veteran homestead exemption is the first $45,000 of your assessed real property value. Co-owners who are not spouses and who are individually eligible for the benefit will receive no more than the first $45,000 of the assessed real property. $45,000 is the maximum allowed exclusion for property tax relief N.C.G.A 105.277.1C.
1. Complete Sections 1 and 2 of the NCDVA-9 Form.
2. Take the form to your local veteran’s service office for certification.
3. Once certified, submit Form NCDVA-9 and Form AV-9 Application for Property Tax Relief to your local county tax office.
The date for timely submission of documents to your county tax office is June 1 of the current tax year. We recommend that you submit Form NCDVA-9 to the State Veterans Service Center or County Veterans Service Office well in advance of June 1 to allow sufficient time for the certification process.