Cumberland County Tax Administration: Disabled Veteran and Surviving Spouse Exclusion

The exclusion is the State's, under G.S. 105-277.1C; see the North Carolina entry. Cumberland County Tax Administration decides claims in the county, at 117 Dick Street, Room 530, Fayetteville (910-678-7507). What the county says. The first $45,000 of value of the permanent residence is excluded, with no age or income limit. The owner must qualify on January 1, applies once, and files by June 1 "in person, or by mail" with the Tax Administrator's office; the county offers no online or email route on the page. The filing is the State's form AV-9 together with form NCDVA-9 certified by the State Department of Military and Veterans Affairs or its designee, or evidence of a specially adapted housing grant under 38 U.S.C. 2101. A home receiving this exclusion cannot also have the elderly or disabled exclusion or the circuit breaker. Getting the NCDVA-9 certified. The Cumberland County Veterans Services office signs it, by appointment, at 301 E. Russell Street. It asks a veteran for a printed VA award or summary letter showing a 100% permanent and total rating with its effective date, and a surviving spouse for a printed VA award letter showing Dependency and Indemnity Compensation and the veteran's death certificate. That is the statute's route for a spouse whose veteran's death VA has certified as service-connected. Where the tax page is narrower than the statute. Discharge. The tax page lists "Honorably Discharged Disabled Veterans". The statute asks for a character of service that was honorable or under honorable conditions, so a general discharge under honorable conditions qualifies. Routes. The tax page's qualifications are "Totally & Permanently Disabled" and "Service Connected Disability", and only the filing instructions mention the adapted housing grant. A veteran with a section 2101 grant and no permanent and total rating qualifies under the statute and should apply. The page does not mention the surviving spouse's route through a service-connected death, which the veterans office handles. Late filing. The page gives June 1 and nothing after it. G.S. 105-282.1(a1) lets the county accept a late application for good cause, for that year's taxes only; ask Tax Administration before giving up on a missed year.