Wake County Tax Administration: Disabled Veteran Exclusion

The exclusion is the State's, under G.S. 105-277.1C, and the North Carolina entry explains it. Wake County Tax Administration decides every claim in the county, and this is how it runs the programme for 2026. What it is. The first $45,000 of the appraised value of the permanent residence, meaning the home and up to one acre, comes off the tax roll. There is no age or income limit, and the county calls it a one-time application: once approved, the owner does not reapply unless the disability or benefit status changes. A married couple who own the home outright file one application. Unmarried co-owners each apply, and the benefit is split by ownership share. Choose one programme. Wake offers three relief programmes, the Senior and Disabled exclusion, the Circuit Breaker deferment and this one, and an owner can receive only one. The statute says the same: a qualifying owner who receives this exclusion may not receive other property tax relief. A veteran who is also 65 or totally disabled and on a low income should compare the Senior and Disabled exclusion, which takes $25,000 or half the home's value, whichever is greater, under a 2025 income limit of $38,800. Tax Administration will help on 919-856-5400. Deadline. Applications are due June 1, 2026. After that, the form says a late application may be considered for good cause through December 31, 2026, decided case by case by the Board of Equalization and Review, and it then applies only to that year's taxes. Good cause includes illness, hospitalisation, a death in the family and active-duty deployment; the form says neglect or not knowing the deadline is not good cause. That follows G.S. 105-282.1(a1). What to send. The application, online through the county's DocuSign form or on paper by email to [email protected], by post to P.O. Box 2331, Raleigh NC 27602, or by hand to 301 S. McDowell St., Suite 3800. With it, the discharge and one of two proofs: VA's certification of a permanent and total service-connected disability, or proof of a specially adapted housing grant under 38 U.S.C. 2101. Wake links the State's form NCDVA-9 as its disability certification; the county veterans office at 4401 Bland Road takes walk-ins for property tax exemption help. Where the county's wording is narrower than the statute. Two places. Discharge. The page and form say "discharged under honorable conditions" in the eligibility text, but both then ask for "your Honorable Discharge Certificate". The statute asks only that the character of service at separation was honorable or under honorable conditions, so a general discharge under honorable conditions qualifies; send the DD-214 that shows it. Surviving spouse. Wake says an unmarried surviving spouse must send the same proof "based on the veteran's status on the date of death", that is, a permanent and total rating or a 2101 grant. The statute also counts a deceased veteran whose death VA has certified as the result of a service-connected condition, with no rating needed in life, and the State's NCDVA-9 has boxes for it. A surviving spouse on Dependency and Indemnity Compensation should apply with the VA letter that says so even though the county form has no question for it.