Cleveland County Tax Administration: Disabled Veteran Exclusion and Late Applications

The exclusion is the State's, under G.S. 105-277.1C; see the North Carolina entry. Cleveland County's Tax Administration is where the county's part happens. Its Tax Administrator's September 15, 2026 memo to the Board of Commissioners: "Per N.C.G.S. 105-282.1 every owner of property claiming exemption or exclusion from property taxes under the provisions of this Subchapter has the burden of establishing that the property is entitled to it. Upon a showing of good cause by the applicant for failure to make a timely application, an application for exemption or exclusion filed after the statutory deadlines may be approved by the NC Department of Revenue, the Board of Equalization and Review, the Board of County Commissioners, or the governing body of a municipality, as appropriate." The roster. The consent-agenda attachment lists the applicants by parcel with the type of exclusion; the disabled-veteran rows carry "$45,000" excluded and an estimated county-tax fiscal impact of about $182.25 each, and the recommendation is to approve them. A veteran who missed the June 1 deadline can therefore still ask the Tax Administrator for a late application with an explanation of the good cause, and the Board takes it at its next meeting. Sherry Lavender signed the memo as Tax Administrator.