Guilford County Tax Department: Exemption for a Disabled Veteran's Altered Vehicle

Guilford County takes the State's vehicle tax exemption for a disabled veteran's vehicle altered for a service-connected disability, but adds a condition the statute does not have: that the alteration was paid for by the federal government under a Title 38 grant.

Also called: vehicle tax, AV-10V, 105-275, adaptive equipment, altered vehicle, special equipment.

For: Veteran or service member.

Where it applies

Written for the jurisdictions listed here.

Guilford County, NCCounty

The exemption is the State's, under G.S. 105-275(5a); see the North Carolina entry. The Guilford County Tax Department lists it among exempt vehicles, on the Department of Revenue's form AV-10V, which the owner files within 30 days of the date the tax is due under G.S. 105-330.3(b). Where the page is narrower than the statute. Guilford lists two criteria: the vehicle "is altered with special equipment to accommodate a service-connected disability", and "the alteration was completed at the expense of the U.S. Government through a grant under Title 38". The statute has only the first. Its test of who is a disabled veteran is entitlement to special automotive equipment for a service-connected disability under 38 U.S.C. 3901; it does not ask who paid for the equipment on this vehicle. A veteran with that entitlement who paid for the alteration, or who moved equipment to a later vehicle, should apply and point to G.S. 105-275(5a). An unaltered vehicle is taxed whatever the rating.

Thresholds

Thresholds for Guilford County Tax Department: Exemption for a Disabled Veteran's Altered Vehicle
Gate	Rule
Entitled to VA automotive adaptive equipment, on an altered vehicle	No rating percentage is tested; the vehicle must be altered for a service-connected disability.

Sources

Updated

Last updated 2026-10-02.

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Disclaimer

VetTOC is not affiliated with the U.S. Department of Veterans Affairs or the Department of Defense. Information is for reference only and is not an eligibility determination. Verify with VA, the relevant state or territory, or an accredited VSO.