North Carolina Disabled Veteran Property Tax Homestead Exclusion

General Statute 105-277.1C excludes the first $45,000 of appraised value of a permanent residence from property tax. It is a flat dollar exclusion, so its worth depends on the local rate rather than on the size of the rating, and value above $45,000 stays taxable. There is no income test. That distinguishes North Carolina from the elderly and disabled homestead exclusion in the neighboring statute, which does have one, and from states like Pennsylvania where need is tested. Two paths open it. The first is certification from VA of a service-connected disability that is permanent and total. The second is receipt of benefits under 38 U.S.C. section 2101, which is the Specially Adapted Housing and Special Home Adaptation grant. The second path does not depend on reaching 100 percent on the schedule, so a veteran who received an adaptation grant should apply whatever their combined rating says. The discharge has to be honorable or under honorable conditions. An unmarried surviving spouse qualifies where the veteran had the permanent and total disability, received the section 2101 benefits, or died as a result of a service-connected condition. That last path is broader than the veteran's own and is worth reading twice: a surviving spouse can qualify on cause of death even where the veteran was never rated permanent and total in life. The limit to watch is that a qualifying owner who receives this exclusion may not receive other property tax relief. North Carolina makes you choose between this, the elderly or disabled exclusion, and the circuit breaker deferment. For a lower-valued home the elderly or disabled exclusion can be worth more, so run both before filing. Applying takes two forms and two offices. Complete sections 1 and 2 of form NCDVA-9 and take it to a county veterans service officer for certification, then file the certified NCDVA-9 together with form AV-9 at the county tax office. The deadline is June 1 of the tax year, though applications are accepted from the start of the regular listing period, and filing early leaves room for the certification step to clear.