Lee County Tax Administration: Disabled Veteran Homestead Exclusion

Lee County's Tax Administration takes the State's disabled veteran exclusion - the first $45,000 of the home's value, no income test - for "a 100% permanent totally disabled Veteran (or unmarried surviving spouse)" on the combined property tax relief application; Veterans Services helps with the paperwork, which needs a VA letter showing the effective date of the permanent and total rating (919-718-4661).

Also called: property tax, disabled veteran, exclusion, $45,000, AV-9, NCDVA-9, 105-277.1C, Tax Administration, surviving spouse, 919-718-4661, Sanford, Broadway, Lemon Springs, Tramway, Cumnock, Colon.

For: Veteran or service member, survivor.

Where it applies

Written for the jurisdictions listed here.

Lee County, NCCounty

The exclusion is the State's (G.S. 105-277.1C); the North Carolina entry carries its rules. The Tax Administration's listings page: "Any permanent Lee County resident 65 or older with an income not to exceed $38,800; or a totally and permanently disabled resident with an income not to exceed $38,800; or a 100% permanent totally disabled Veteran (or unmarried surviving spouse) may apply for Property Tax Relief. Contact our office to obtain an application." The application is the combined "Property Tax Relief Application (Elderly/Disabled/Disabled Veteran/Circuit Breaker)". Getting the papers right. Veterans Services takes the exclusion paperwork as a walk-in service, asking for the DD-214 and a "VA Summary of Benefits dated within one year of today's date MUST INCLUDE EFFECTIVE DATE OF 100% Permanent and Total rating". The statute's test is a total and permanent service-connected disability recorded on the State's NCDVA-9 certification, which can include a permanent and total rating paid through unemployability; the county's "100% permanent totally disabled" wording is narrower on its face, so a veteran rated permanent and total through unemployability should ask. Where. Lee County Tax Administration, Lee County Government Center, 3rd floor, 106 Hillcrest Drive, Sanford; listings 919-718-4661, appraisals 919-718-4660, collections 919-718-4662.

Thresholds

Thresholds for Lee County Tax Administration: Disabled Veteran Homestead Exclusion
Gate	Rule
Service-connected, permanent and total disability	The NCDVA-9 records a total and permanent service-connected disability; the county page says "100% permanent totally disabled." No income test applies to the veteran.

Sources

Updated

Last updated 2026-10-24.

What changed then:

First published.

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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.