Johnston County Tax Administration: Disabled Veteran Exclusion

The exclusion is the State's, under G.S. 105-277.1C; see the North Carolina entry. Johnston County Tax Administration decides claims; ask for a Property Tax Relief Specialist on 919-989-5130. What the county says. For tax year 2026 the exclusion is for an "honorably discharged disabled veteran" who has a total and permanent service-connected disability or receives benefits for specially adapted housing under 38 U.S.C. 2101, and may also apply to the unremarried surviving spouse "of a disabled veteran as defined above". The application is the State's form AV-9. The certification, online. Johnston County Veterans Services takes the State's NCDVA-9 through an online form on its site: the veteran or surviving spouse fills in section 1 and attaches the DD-214 and VA letters, a service officer verifies the records and completes the certification, and the office helps file it with the AV-9 by June 1. Or download the NCDVA-9, have a service officer certify it, and file it yourself. Where the tax 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. Surviving spouses. "A disabled veteran as defined above" covers only the rating and the 2101 grant. The statute also qualifies an unremarried surviving spouse where VA has certified that the veteran's death was service-connected, with no rating needed in life. Late filing. G.S. 105-282.1(a1) lets the county accept an application after June 1 for good cause, for that year only.