Harnett County Tax Department: Disabled Veteran Exclusion

The exclusion is the State's, under G.S. 105-277.1C; see the North Carolina entry. The Harnett County Tax Department decides claims (910-893-7520, [email protected]). What the county says. The exclusion is for a North Carolina resident who is "a honorably discharged disabled veteran or the unmarried surviving spouse of an honorably discharged disabled veteran"; the first $45,000 of appraised value of the residence is excluded, with no age or income requirement, and the owner must qualify as of January 1. Complete the State's form AV-9 and form NCDVA-9, which "must be first certified by your local Veteran's Service Office". Harnett County Veterans Services certifies it in Lillington and at its outreach sites. The application period is January 1 to June 1, and the Tax Department takes applications on paper or through its online form. Where the page is narrower than the statute. 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 page never says what "disabled" means. Under the statute a veteran qualifies with VA's certification of a permanent and total service-connected disability, or with a specially adapted housing grant under 38 U.S.C. 2101 and no such rating; and an unremarried surviving spouse qualifies on either of those or where VA has certified that the veteran's death was service-connected. The Tax Department's reappraisal presentation to the commissioners on February 10, 2026 put the test as "Honorably discharged from the armed forces" and a "100% permanent and total service-connected disability", which leaves out the adapted housing and service-connected death routes; the State's NCDVA-9 shows them all. Late filing. G.S. 105-282.1(a1) lets the county accept an application after June 1 for good cause, for that year only. What the commissioners have asked for. The county's 2026 legislative agenda asks the General Assembly to raise the exclusion to $100,000 for a "100% Disabled Veteran", as 2023's Senate Bill 148 would have done with State reimbursement to counties. That bill died in committee, and the exclusion is $45,000 until a law changes it.