Carteret County: Disabled Veteran & Surviving Spouse Tax Exclusion

The exclusion is the State's, under G.S. 105-277.1C; see the North Carolina entry. Carteret County's page: "This program excludes up to the first $45,000 of the appraised value of the permanent residence of a veteran discharged under honorable conditions who has a total and permanent disability that is service-connected or who receives benefits for specially adapted housing under 38 U.S.C. 2101. Unmarried joint property owners must apply separately, and benefit limitations may apply based on the percentage of ownership." "There is no age or income limitation on this program. This is a one-time application." A surviving spouse applies on the veteran's status at death. How and when. "To apply, complete and submit FORM AV9 with the tax office by June 1, along with FORM NCDVA-9 certified by the Secretary of NC Department of Military and Veterans Affairs, or Secretary's designee, or evidence of benefits received for specially adapted housing under 38 USD2101." The page also answers its own question: "Can I still apply after June 1? Late applications may be considered through the end of the year for reasons such as a physical or mental illness, hospitalization, death of taxpayer or immediate family member, or military deployment. Please submit a letter with your application to explain the lateness and verify the cause. Each request will be considered on a case-by-case basis." Tax Department: 210 Turner Street, Beaufort, 252-728-8485.