Gaston County Tax Department: Disabled Veteran Exclusion

The exclusion is the State's, under G.S. 105-277.1C; see the North Carolina entry. The Gaston County Tax Department takes the State's AV-9 application, one form for all three homestead programmes, of which an owner may choose only one, by June 1; it is a one-time application. What the county says. "Exclusions for honorably discharged veterans whose disability is service-connected and has been certified by the Department of Veterans Affairs as 100% permanently and totally disabled or the surviving spouse of an honorably discharged veteran who has never remarried. (No age or income required)." Where the page is narrower, or wrong. Discharge. The statute asks for a character of service at separation that was honorable or under honorable conditions, so a general discharge under honorable conditions qualifies. Routes. The statute also qualifies a veteran who received a specially adapted housing grant under 38 U.S.C. 2101, at any rating, and speaks of a total and permanent disability rather than a 100% figure. Surviving spouses. Read literally, the page offers the exclusion to the never-remarried spouse of any honorably discharged veteran. The statute requires that the veteran have been a disabled veteran as defined, or have died of a service-connected condition, or have been a service member who died in the line of duty. Certification. The page does not mention the State's NCDVA-9, which the county veterans office can certify.