Brunswick County: Disabled Veteran Homestead Exclusion

The exclusion is the State's, under G.S. 105-277.1C; see the North Carolina entry. The Brunswick County Tax Office decides claims (910-253-2811, Monday to Friday 8:30 a.m. to 5 p.m.). What the Tax Office says. Up to the first $45,000 of appraised value of the permanent residence is excluded for a veteran whose character of service at separation was honorable or under honorable conditions and who has a total and permanent service-connected disability or received benefits for specially adapted housing under 38 U.S.C. 2101, with no age or income limit. An unremarried surviving spouse qualifies where the veteran met that test, where the veteran died of a service-connected condition, or where a service member died of a service-connected condition in the line of duty and not through wilful misconduct. That covers every route in the statute; the line-of-duty case is not named in the statute and is the county's reading of its service-connected death route. Applications are on the Department of Revenue's forms, AV-9 with the NCDVA-9 certification, due June 1; the page does not mention the late application for good cause that G.S. 105-282.1(a1) allows. How to apply. Brunswick County Veterans Services says to call it on 910-253-2233 to apply. A first-time visitor must bring "VA documentation dated within the past year" showing the effective date of the permanent and total rating "or grant of DIC". The office certifies the NCDVA-9 and the application goes to the Tax Office. Where the veterans office page is narrower than the statute. It asks only for proof of a permanent and total rating or a Dependency and Indemnity Compensation award. A veteran who received a specially adapted housing grant under 38 U.S.C. 2101, with no permanent and total rating, qualifies under the statute and should bring the grant letter instead; and a surviving spouse whose veteran was rated permanent and total qualifies whether or not the spouse receives DIC. The one-year age of the VA letter is the office's own requirement, not the statute's.