Guilford County Tax Department: Disabled Veteran Exclusion

The exclusion is the State's, under G.S. 105-277.1C; see the North Carolina entry. The Guilford County Tax Department decides claims, and calls it the "Disabled Veteran Program". What the county says. Veterans "discharged under honorable conditions" with a total and permanent service-connected disability, or receiving benefits for specially adapted housing under 38 U.S.C. 2101, or their unmarried surviving spouse, have the first $45,000 of appraised value of the home and up to one acre excluded, with no age or income limit. It is a one-time application; reapply only if the disability or benefit status changes. The applicant's name must be on the deed. Unmarried co-owners apply separately, and where two veterans share a home only one $45,000 exclusion is allowed. A home can have only one of the three State relief programmes. How to apply. Complete the State's form AV-9 and the NCDVA-9 disability certification (the county veterans office certifies it) and send them to the Guilford County Tax Department, PO Box 3138, Greensboro, NC 27402, or hand them in at 400 W. Market St., Greensboro, or 325 E. Russell Ave., High Point. Questions: 336-641-3320 or 336-641-7911. Late applications. The deadline is June 1, but the Tax Department reviews applications received after it up to one week before the Board of Equalization and Review's last meeting in December, helps the applicant complete them, and sends qualifying ones to the Board, under G.S. 105-282.1(a1), with its form for showing good cause. A late approval covers that year only. What the page leaves out. It describes the surviving spouse only as the veteran's "unmarried surviving spouse". The statute qualifies an unremarried surviving spouse where the veteran had the permanent and total rating or the section 2101 grant, and also where VA has certified that the veteran's death was the result of a service-connected condition, with no rating needed in life. A spouse on Dependency and Indemnity Compensation for a service-connected death should apply with that VA letter. This year's bills. Senate Bill 889, signed June 19, 2026, put Guilford's 2026 reappraisal off a year, so 2026 bills use 2025 values and the exclusion comes off those.