Durham County Tax Administration: Disabled Veteran Exclusion

The exclusion is the State's, under G.S. 105-277.1C; see the North Carolina entry. Durham County Tax Administration decides claims through its Land Records division, 201 East Main Street, 3rd floor, Administration Building II, Durham 27701, 8:30 a.m. to 5 p.m. (919-560-0300). What the county says. 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 a specially adapted housing grant 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 with an honorable or under honorable conditions discharge, or where a service member died of a service-connected condition in the line of duty. That covers every route in the statute, which few county pages manage; the line-of-duty case is not named in the statute and is Durham's reading of its service-connected death route. Applications on the State's form AV-9 are due June 1. Two things on the page to read with care. It says "part of the application must be completed by the Department of Veterans Affairs". The certification is the State's form NCDVA-9, signed by a veterans service officer such as Durham County Veteran Services, with VA's letter showing the rating or grant as evidence; VA itself does not fill in the county form. And the page's AV-9 link opens the 2025 form; ask Land Records for the current year's or use the Department of Revenue's. Choosing a programme. A home can have only one State relief programme, and the elderly or disabled exclusion and circuit breaker have income limits ($38,800 on 2025 income for 2026). Durham's Department of Social Services also runs a Low-Income Homeowners Relief programme that pays the current year's tax bill for owners of five years or more with household income at or below 80% of the area median; it cannot be combined with a homestead exclusion, so compare it before choosing. Applications open each September 1 (919-560-8000). Late filing. The page gives June 1 only, but G.S. 105-282.1(a1) lets the county accept a late application for good cause, for that year.