New Hanover County Tax Department: Disabled Veteran Homestead Exclusion
How New Hanover County describes the State's $45,000 disabled veteran homestead exclusion: form AV-9 with the NCDVA-9 by June 1, for an "honorably discharged" veteran with a 100% permanent and total rating or an adapted housing grant. The page contradicts itself on the discharge, leaves out the surviving spouse's service-connected death route, and says VA certifies the AV-9.
Also called: property tax, homestead exclusion, disabled veteran homestead exemption, 105-277.1C, AV-9, NCDVA-9, $45,000, June 1, surviving spouse, Wilmington.
The exclusion is the State's, under G.S. 105-277.1C; see the North Carolina entry. The New Hanover County Tax Department decides claims.
What the county says. $45,000 of the appraised value of a permanent residence owned and occupied by "an honorably discharged disabled veteran or the unmarried surviving spouse of an honorably discharged disabled veteran" is excluded, with no age or income requirement. A disabled veteran either "has 100% permanent total disability that is service-connected" or receives benefits for specially adapted housing under 38 U.S.C. 2101. File the State's form AV-9 with the NCDVA-9 certification by June 1; it is a one-time application, and a home with this exclusion can have no other property tax relief. New Hanover County Veteran Services, 1650 Greenfield St., Wilmington (910-798-7611), links the page from its own and lists property tax relief among the benefits it helps with; its service officers can certify the NCDVA-9.
Where the page is narrower than the statute, or contradicts itself.
Discharge. The page first says "honorably discharged", then defines a disabled veteran as one "honorably discharged or separated under honorable conditions". The second is the statute's test; a general discharge under honorable conditions qualifies. The definition then promises "one of the following criteria" and lists none.
Surviving spouses. The page defines the spouse's eligibility only by the veteran's rating or grant. The statute also counts a deceased veteran whose death VA has certified as service-connected, with no rating needed in life. A surviving spouse on Dependency and Indemnity Compensation should apply with that VA letter.
The certification. The page says to complete form AV-9 "for certification by the US Department of Veterans Affairs". The certification is the State's NCDVA-9, signed by a veterans service officer, with VA's letter as evidence.
Late filing. The page gives only June 1, but G.S. 105-282.1(a1) lets the county accept a late application for good cause, for that year only.
Thresholds
Thresholds for New Hanover County Tax Department: Disabled Veteran Homestead Exclusion
Gate
Rule
Permanent and total service-connected disability
The rating path is VA's certification of a permanent and total service-connected disability, as of January 1. A section 2101 adapted housing grant qualifies instead, and an unremarried surviving spouse qualifies on any of the veteran's routes or a service-connected death; the rating filter cannot test those.
Discharge honorable or under honorable conditions
The statute takes honorable or under honorable conditions, as the county page eventually says; a general discharge under honorable conditions qualifies.
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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.