Lincoln County (North Carolina) Tax Department: Disabled Veterans Exclusion

The exclusion is the State's (G.S. 105-277.1C); the North Carolina entry carries the amount and the rules. Lincoln County's page: "This program excludes the first forty-five thousand dollars ($45,000) of the appraised value of a permanent residence owned and occupied by a North Carolina Resident, who was Discharged Honorably or under Honorably Conditions, or a surviving spouse, who has not remarried, of a 100% Disabled Veteran Discharged Honorably or under Honorably Conditions. The disability must be 100% permanent total disability that is service-connected or the veteran must receive benefits for specially adapted housing under 38 U.S.C. 2101." Surviving spouses. The page also covers an unremarried spouse where "the Veteran died after discharge due to a service-connected condition that did not rise to the level of total and permanent disability or if the service member died in the line of duty", with proof that the deceased spouse met the requirements. How to apply. The State's AV-9 application with the Certification of Disabled Veteran's Property Tax Exclusion (NCDVA-9), or the county's online Property Tax Relief form; a specially adapted housing recipient shows the VA's proof of the grant. File by June 1 (the relief programmes are open January 1 to June 1). The page sends a 100% permanent and total veteran to Veterans Services, 302 N. Academy Street (704-736-8506), for the disability certification. Mail or fax to Lincoln County Tax Department, 100 East Main Street, Lincolnton, NC 28092; fax 704-748-2220; phone 704-736-8542, 8 a.m. to 5 p.m. weekdays.