Housing

Elmore County takes the State homestead and disability exemption claims at its revenue office in Wetumpka; neither the county site nor the revenue office site publishes exemption text, so claimants bring the State forms and proofs.

Permanently and totally disabled, or 65 with income within the limits. Elmore County administers the State exemption. The disability test is the State test, not a county one.

Enfield gives a $3,000 veterans’ exemption, twice that again under the state income limit of $46,300 single or $56,500 married, and the dwelling exemption for a permanent and total rating on the structure only. Its code has no 12-81f local option, although OLR’s 2023 survey recorded one.

• Veterans’ exemption, as Enfield publishes it: $3,000 off assessment, without a VA rating (read 2026-10-14)
• State additional exemption, as Enfield publishes it: Twice the regular exemption, for income up to $46,300 single or $56,500 married (2025 income) (read 2026-10-14)
• 1 more dated figure

Wartime service or a VA rating, set by state law. The exemptions rest on C.G.S. 12-81(19) to (26): 90 days of wartime service with a qualifying discharge filed with the town clerk, or a VA disability rating. Amounts above the base turn on rating and income. The rating filter does not hide this entry.

Erie County's Fair Housing Law, Local Law 4 of 2018, bars housing discrimination because of military status, meaning service in the armed forces, the National Guard, the New York Naval Militia or the New York Guard. Complaints go to the County within one year.

Military status. No rating is involved.

Against Erie County's own tax, the alternative veterans exemption runs to $30,000, $20,000 and $100,000 since Local Law 3 of 2022, Gold Star parents qualify, and the Cold War exemption (15%, up to $12,000 and $40,000) lasts as long as the owner qualifies. Erie County has not adopted the full exemption for permanently and totally disabled veterans.

A rating adds an exemption equal to half its percentage. No rating is needed for the wartime, combat or Cold War parts. A service-connected rating adds assessed value times half the rating, up to $100,000 for the alternative exemption.

The Escambia County Property Appraiser lets a Florida resident away on active duty keep the homestead exemption, including while renting the home out, but makes the member renew it every year by May 1 with current orders, a Leave and Earnings Statement and proof of Florida residency for the member and spouse. It describes the veterans' exemptions as the statutes provide.

Florida resident on active duty away from the homestead. A Florida resident serving on active duty away from an Escambia homestead. No rating is involved.

The Esmeralda County Assessor in Goldfield administers the State's exemptions across five appraisal districts re-appraised once every five years; the office publishes no exemption text or amounts, so the 2026-27 figures rest on the Nevada entries.

60% permanent for the disabled veteran exemption. The disabled veteran exemption starts at a permanent service-connected disability of 60%, counting separate ratings added together. The general veteran exemption needs qualifying service and no rating.

Essex’s important-dates page gives the additional veteran’s exemption a February 1 to October 1 filing period at income limits, requires the DD-214 by September 30, and posts the D-2 and active duty motor vehicle forms.

• Additional veteran’s exemption filing period, as Essex’s page prints it: February 1 to October 1 annually, income limits apply; the page prints no amount (read 2026-10-16)
• Wartime service exemption, as Essex administers it: On the DD-214 filed with the Town Clerk by September 30 for the October 1st Grand List; the page prints no amount (read 2026-10-16)
• 3 more dated figures

Wartime service or a VA rating, set by state law. The exemptions rest on C.G.S. 12-81(19) to (26): 90 days of wartime service with a qualifying discharge filed with the town clerk, or a VA disability rating. Amounts above the base turn on rating and income. The rating filter does not hide this entry.

Etowah County takes the State homestead and disability exemption claims at its Revenue Commissioner office at 800 Forrest Avenue, Gadsden; the office publishes its departments online but no exemption text.

Permanently and totally disabled, or 65 with income within the limits. Etowah County administers the State exemption. The disability test is the State test, not a county one.

The Eureka County Assessor (Michael A Mears) administers the State's exemptions, offering property owners "assistance with property tax exemptions, appeals, and understanding assessment processes"; the office prints no amounts, so the 2026-27 figures rest on the Nevada entries.

60% permanent for the disabled veteran exemption. The disabled veteran exemption starts at a permanent service-connected disability of 60%, counting separate ratings added together. The general veteran exemption needs qualifying service and no rating.

Everett’s statutory exemptions page prints the statutes: $400 for a veteran rated 10 percent or more, $750 to $1,500 under 22A to 22C, $1,000 for a 100 percent rating, and full exemption under 22D and 22F.

• Clause 22, as Everett publishes it: $400 off the tax bill (read 2026-10-16)
• Clauses 22A to 22C, as Everett publishes them: $750, $1,250 and $1,500 off the tax bill (read 2026-10-16)
• 3 more dated figures

A VA rating, a decoration, or a surviving relative. Clause 22 reaches a veteran rated 10 percent or more, a Purple Heart recipient, a Gold Star parent and the spouse or unmarried surviving spouse; 22A to 22E turn on named losses, decorations, a 100 percent rating or specially adapted housing. The rating filter does not hide this entry, because several routes need no rating.

Exeter’s veterans’ property tax exemptions under R.I. Gen. Laws 44-3-4, with the statutory figures for Exeter and the day each was read. Confirm the current amount with the assessor.

• Veterans’ exemption, statutory: $5,000 of assessed value (read 2026-10-07)
• Additional exemption, totally disabled veteran, statutory: $1,000 of assessed value (read 2026-10-07)
• 4 more dated figures

Service and discharge set by state law. A veteran of a war, conflict or Cold War service period named in 44-3-4 or 44-3-4.2, honorably discharged, discharged under conditions other than dishonorable, or still serving honorably; or the unmarried widow or widower. No disability rating is needed for the basic exemption, so the rating filter never hides this entry.

Up to $150,000 of assessed value exempt for a veteran with a 50 percent or more service-connected rating, applied for in person at the Assessing Office, 907 Terminal Street, Fairbanks. Timely applications are accepted through February 11; a rating letter not yet received by February 14 can be extended in writing with reimbursement once it arrives.

50 percent or more service-connected. A service-connected disability rating of 50 percent or more, documented by a current VA letter, is required. A rating not yet permanent means an annual letter by February 14.

County real estate, vehicle, and renter relief for a resident who is permanently and totally disabled under the county medical test and who is under the income and asset caps. This is not the 100% service-connected exemption.

Permanent and total disability. The applicant, or a spouse who co-owns the home, has to be permanently and totally disabled under the county program, or age 65. A VA rating alone is not the test. The first application needs the disability documentation the form requires.

The Auditor's homestead page names the DTE 105I route and the individual unemployability alternative but prints $58,000, the tax year 2025 figure, where the State's 2026 figure is $59,400; it describes the surviving spouse rule more narrowly than the statute and requires an original wet signature, and the commissioners have not adopted the 319.304 local option.

100% service-connected. A total rating of 100% for service-connected disability, or compensation at 100% for individual unemployability.

Fairfield’s assessor says every fixed veteran exemption doubled from the 2025 grand list, printing the basic veteran exemption at $24,000, and that from the 2026 grand list the town has adopted the P.A. 25-168 options: two acres, a median-assessment cap of $624,325, earlier surviving spouses, the unmarried spouse of a service member killed in action, and unemployability-rated veterans.

• Fixed veteran exemptions, as Fairfield publishes them: All fixed veteran exemptions doubled from the 2025 grand list; the basic exemption printed at $24,000 (read 2026-10-15)
• Permanent and total rating options, adopted for the 2026 grand list under P.A. 25-168 §§ 233-234: The dwelling and up to two acres, capped at the $624,325 median residential assessment; surviving spouses of an otherwise qualified veteran who died before October 1, 2024 but after October 1, 2006 (read 2026-10-15)
• 2 more dated figures

Wartime service or a VA rating, set by state law. The exemptions rest on C.G.S. 12-81(19) to (26): 90 days of wartime service with a qualifying discharge filed with the town clerk, or a VA disability rating. Amounts above the base turn on rating and income. The rating filter does not hide this entry.

Fairhaven’s assessors carry a Tax Exemptions heading with no amounts under it, so this entry gives the statute’s: $400 for a veteran rated 10 percent or more, and full exemption under 22D and 22F.

• Clause 22, as Fairhaven publishes it: Listed without an amount (read 2026-10-16)
• Clauses 22, 22A, 22B, 22C and 22E, statutory: $400, $750, $1,250, $1,500 and $1,000 off the tax bill (read 2026-10-14)
• 1 more dated figure

A VA rating, a decoration, or a surviving relative. Clause 22 reaches a veteran rated 10 percent or more, a Purple Heart recipient, a Gold Star parent and the spouse or unmarried surviving spouse; 22A to 22E turn on named losses, decorations, a 100 percent rating or specially adapted housing. The rating filter does not hide this entry, because several routes need no rating.

Fall River doubles the veteran exemptions and only those: $800 under clause 22, $1,500 under 22A, $3,000 under 22C and $2,000 for a 100 percent rating under 22E, with full exemption under 22D, 22F and 22H.

• Clause 22, as Fall River publishes it: $800 off the tax bill (read 2026-10-14)
• Clauses 22A and 22C, as Fall River publishes them: $1,500 and $3,000 off the tax bill (read 2026-10-14)
• 3 more dated figures

A VA rating, a decoration, or a surviving relative. Clause 22 reaches a veteran rated 10 percent or more, a Purple Heart recipient, a Gold Star parent and the spouse or unmarried surviving spouse; 22A to 22E turn on named losses, decorations, a 100 percent rating or specially adapted housing. The rating filter does not hide this entry, because several routes need no rating.

Falmouth gives twice the statute: $800 under clause 22, $1,500 under 22A, $2,500 under 22B, $3,000 under 22C and $2,000 under 22E, with full exemption under 22D and for a paraplegic veteran.

• Clause 22, as Falmouth publishes it: $800 off the tax bill (read 2026-10-15)
• Clauses 22A, 22B and 22C, as Falmouth publishes them: $1,500, $2,500 and $3,000 off the tax bill (read 2026-10-15)
• 3 more dated figures

A VA rating, a decoration, or a surviving relative. Clause 22 reaches a veteran rated 10 percent or more, a Purple Heart recipient, a Gold Star parent and the spouse or unmarried surviving spouse; 22A to 22E turn on named losses, decorations, a 100 percent rating or specially adapted housing. The rating filter does not hide this entry, because several routes need no rating.

The disabled veteran homestead and personal property exemption is claimed at the Faulkner County Collector, Sherry Koonce, 806 Faulkner Street, Conway, with a Greenbrier branch; the collector publishes contacts but no exemption text.

100% permanent and total, special monthly compensation, or qualifying survivor. The county collector administers the State exemption under Ark. Code Ann. Section 26-3-306. The disability test is the State test, not a county one.

A 25% reduction of the biannual sewer utility fee in Fauquier’s Catlett and Calverton sewer district for an owner holding the disabled veteran, surviving spouse, or elderly and disabled real estate exemption.

Holds a qualifying real estate exemption. The owner receives the county real estate exemption as a veteran with a 100% service-connected disability, a surviving spouse, or an elderly or disabled owner, and lives in the sewer district.

The Fayette County Trustee (Charles A. McNab, P.O. Box 340, 16755 Hwy 64, Somerville, 901-465-5224) takes the state’s disabled veteran property tax relief applications in person - its own eligibility table sets the $175,000 maximum market value for a disabled veteran homeowner or the widow(er) of one, with no income test for the veteran routes (its $37,530 income figure belongs to the elderly and disabled homeowner routes), with tax relief coordinator Lena Parker taking appointments at 901-465-5224.

Totally and permanently disabled veteran, or the widow(er). The State statute sets the categories and has no income test for them; the Trustee’s page names the $175,000 market value as published, and its $37,530 income figure belongs to the elderly and disabled homeowner routes. The rating filter never hides this entry.

Fayette County's Board of Assessors gives a 100% disabled or 100%-rate veteran the $126,526 exemption off the 40% assessed value with a 50% cut in school taxes (code LDV1), or a 100% school tax exemption (LDV2) when household Georgia taxable income is under $15,000; the unremarried widow(er) keeps it. Filing runs to the end of the 45-day appeal window.

100% service-connected. A 100% service-related rating qualifies; so does being paid at the 100% rate. LDV2 adds a household Georgia taxable income under $15,000.

Michigan's disabled veteran homestead exemption is claimed with the city or township assessor, but Lenawee's Veterans Affairs page also takes Form 5107 at the county Equalization Department and says the claim is due before December 31 and, from 2026, once for all; the Equalization FAQ still says it is annual and due by the Monday before the March Board of Review, so both county texts are recorded and the assessor is the safe door.

100 percent permanent and total, or unemployability, or adapted-housing aid. The State defines the three VA routes and the surviving-spouse rule; the county adds only where and when to file, and its two pages give different dates.

Fitchburg’s fiscal 2027 exemption chart prints the statute’s amounts: $400 under clause 22 for a veteran rated 10 to 99 percent, a full exemption for the surviving spouse under 22D, and $1,000 with an excise exemption for one vehicle under 22E.

• Clause 22, fiscal 2027, as Fitchburg publishes it: $400 off the tax bill (read 2026-10-15)
• Clause 22E, 100% rating, fiscal 2027, as Fitchburg publishes it: $1,000 off the tax bill and an excise exemption for one vehicle (read 2026-10-15)
• 2 more dated figures

A VA rating, a decoration, or a surviving relative. Clause 22 reaches a veteran rated 10 percent or more, a Purple Heart recipient, a Gold Star parent and the spouse or unmarried surviving spouse; 22A to 22E turn on named losses, decorations, a 100 percent rating or specially adapted housing. The rating filter does not hide this entry, because several routes need no rating.

A Flagler County service member who serves 45 days or more in a calendar year in a designated combat zone can be reimbursed up to $1,000 of the county ad valorem tax on their homestead, through the Veterans Services office.

Service members with 45 days in a combat zone in a year. For Flagler County homestead owners who served 45 days or more in a calendar year in a designated combat zone. A veteran without such service in the year does not qualify.

The Flagler County Property Appraiser's veterans page lists the $5,000 exemption at a 10% service-connected disability, the total exemption for service-connected total and permanent disability and for active-duty death, the 65-plus combat discount on DR-501DV, and the deployed servicemember exemption on DR-501M.

10% for the $5,000 exemption; total and permanent for the full exemption. The $5,000 exemption starts at a 10% service-connected disability. The full exemption needs a service-connected total and permanent rating. The 65-plus discount equals the combat-related percentage.

Property to the value of $5,000 is exempt for an honorably discharged Florida resident ex-servicemember disabled to a degree of 10% or more by misfortune or during wartime service. An unremarried surviving spouse can claim it too.

At least 10% disabled. The statute requires a disability of 10% or more, by misfortune or during wartime service, plus an honorable discharge and Florida residence. The department describes the usual proof as a VA service-connected rating of 10% or more.

A homestead discount equal to the permanent service-connected disability percentage, for an honorably discharged veteran age 65 or older whose disability is at least partly combat-related.

Age 65 and a combat-related permanent disability. The discount equals the permanent service-connected percentage. The veteran has to be 65 or older, honorably discharged, and at least part of the disability has to be combat-related. The rating filter cannot test age or combat-related status.

A servicemember with a Florida homestead who was deployed outside the continental United States, Alaska and Hawaii in a designated operation gets an extra exemption the next year, equal to the homestead's taxable value times the share of the year spent deployed. A veteran who deployed in the last year of service still qualifies, since the statute covers former members. Chapter 2026-239 added five operations and a one-time refund for 2024 and 2025.

Homestead and a deployment in a designated operation. A current or former member with a Florida homestead who was deployed outside the continental United States, Alaska and Hawaii in a named operation in the preceding year. No rating is involved.

The homestead of an honorably discharged veteran with a service-connected total disability, who has received VA specially adapted housing assistance and must use a wheelchair, is fully exempt from property tax. A spouse who held the home with the veteran as tenants by the entirety keeps it.

Service-connected total disability, adapted housing grant and wheelchair use. A service-connected total disability, VA specially adapted housing assistance, and a need to use a wheelchair, with an honorable discharge. The rating filter cannot test the housing grant or wheelchair use.

A disabled veteran or surviving spouse buying a Florida home can ask the county property appraiser, on form DR-501V, to say in advance whether the total and permanent exemption, the combat discount or the wheelchair exemption would apply. Appraisers may decline, and the answer does not bind them.

Veteran or surviving spouse planning a home purchase. Covers the total and permanent exemption, the combat discount and the wheelchair exemption; the appraiser decides whether to offer it.

A full ad valorem exemption on the homestead of an honorably discharged veteran whom VA certifies as having a service-connected total and permanent disability. There is no income test. A surviving spouse can carry the exemption forward.

100% permanent and total. The homestead is exempt when VA certifies a service-connected total and permanent disability. Honorable discharge and Florida permanent residence are also required. There is no income test. One path is a VA rating of 100% that is service-connected, permanent, and total.

How the Floyd County Board of Assessors takes Georgia's disabled veteran exemptions: the Qualified Disabled Veteran Exemption for a veteran rated 100 percent service connected and for the unremarried surviving spouse of a disabled veteran or of a service member killed in action, applied for with the homestead application by April 1 of the year after the home becomes the primary residence, with a VA letter defining the veteran's condition.

100 percent service-connected disability. The county’s veteran exemption section requires adjudication as totally and permanently disabled with entitlement to 100 percent service-connected benefits; the State entries carry the rating tiers.

Fluvanna County’s Commissioner of the Revenue takes the statewide home exemption for a veteran rated 100% service-connected, permanent, and total, on the dwelling and five acres, because the county’s own elderly relief reaches five acres. Applications are due March 31.

100% permanent and total. Fluvanna County applies the statewide exemption to the dwelling and up to five acres by section 58.1-3219.5(C). It does not add an income test. One path is a VA rating of 100% that is service-connected, permanent, and total.

Fluvanna County relieves 5% to 100% of real estate tax on a sliding scale keyed to income and net worth - income up to $50,000 and net worth up to $160,000, excluding the dwelling, its furnishings and five acres - for an owner who is 65 or older or permanently and totally disabled. File January 1 to March 31.

Age 65 or permanently and totally disabled. The owner is 65 or older, or permanently and totally disabled as of December 31 of the preceding year. A VA rating alone is not the test.

The Forrest County Tax Office takes homestead exemption applications January 2 to April 1 and publishes the exemption's tiers - $300 for the regular route, the first $7,500 of assessed value for age 65 or 100% disabled, and total exemption for the 100% service-connected disabled veteran and the un-remarried spouse.

Service-connected total as VA finds it. The State entries set the exemption routes; the county takes the filing. The 100% Disabled American Veteran tier needs the VA letter.

How Forsyth County describes the State's $45,000 disabled veteran homestead exclusion: form AV-9 by June 1, for an "honorably discharged" veteran with a 100% permanent and total rating or an adapted housing grant. The page leaves out the surviving spouse's route through a service-connected death and the State's NCDVA-9 certification, and Forsyth has no county veterans office to certify it.

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.

Forsyth County's Board of Assessors gives a disabled veteran under Code section 48-5-48 $126,526 off school, county bond and State taxes and $164,526 off county operations and fire taxes (S5), with full school tax exemption at 65 (L5); it carries to the unremarried surviving spouse or minor children. Apply in person at 426 Canton Highway with ID, award letter and DD-214.

100% service-connected. A disabled veteran as section 48-5-48 defines one: a 100% rating is one path; unemployability paid at the 100% rate and statutory awards are others the filter does not test.

The Fort Bend Central Appraisal District states the 100% homestead exemption with unemployability, the five-year late window and the line-of-duty spouse exemption correctly, but gives a 100% veteran's surviving spouse the exemption only if the veteran qualified in the year of death, and its site has nothing on the 2025 presumptive-condition spouse exemption.

10% for the partial exemption; 100% or unemployable for the homestead. The partial exemption starts at 10%, and some routes need no percentage. The total homestead exemption needs 100% compensation with a 100% or unemployability rating. The surviving spouse exemptions need no rating.

Foster’s veterans’ property tax exemptions under R.I. Gen. Laws 44-3-4, with the statutory figures for Foster and the day each was read. Confirm the current amount with the assessor.

• Veterans’ exemption, statutory: $1,000 of assessed value (read 2026-10-07)
• Additional exemption, totally disabled veteran, statutory: $1,000 of assessed value (read 2026-10-07)
• 4 more dated figures

Service and discharge set by state law. A veteran of a war, conflict or Cold War service period named in 44-3-4 or 44-3-4.2, honorably discharged, discharged under conditions other than dishonorable, or still serving honorably; or the unmarried widow or widower. No disability rating is needed for the basic exemption, so the rating filter never hides this entry.

Foxborough’s assessors post no clause 22 amount, so this entry gives the statute’s: $400 for a veteran rated 10 percent or more, $750 to $1,500 under 22A to 22C, $1,000 for a 100 percent rating, and full exemption under 22D and 22F.

• Clause 22, as Foxborough publishes it: Listed without an amount (read 2026-10-16)
• Clauses 22, 22A, 22B, 22C and 22E, statutory: $400, $750, $1,250, $1,500 and $1,000 off the tax bill (read 2026-10-14)
• 1 more dated figure

A VA rating, a decoration, or a surviving relative. Clause 22 reaches a veteran rated 10 percent or more, a Purple Heart recipient, a Gold Star parent and the spouse or unmarried surviving spouse; 22A to 22E turn on named losses, decorations, a 100 percent rating or specially adapted housing. The rating filter does not hide this entry, because several routes need no rating.

Framingham accepted clauses 22I and 22J on February 25, 2025, from fiscal 2026, indexing the veteran exemptions and adding to them; the attested order leaves the 22J percentage blank, and the city publishes no current amount.

• Clause 22I cost-of-living indexing, accepted: Accepted February 25, 2025 (Order 2025-003-001), from fiscal 2026 (read 2026-10-14)
• Clause 22J additional exemption, accepted: Accepted in the same order, with the percentage left as a blank placeholder (read 2026-10-14)
• 2 more dated figures

A VA rating, a decoration, or a surviving relative. Clause 22 reaches a veteran rated 10 percent or more, a Purple Heart recipient, a Gold Star parent and the spouse or unmarried surviving spouse; 22A to 22E turn on named losses, decorations, a 100 percent rating or specially adapted housing. The rating filter does not hide this entry, because several routes need no rating.

The Franklin County Collector, Margaret Hamilton (Ozark 479-667-4124, Charleston 479-965-2333), takes the State's disabled veteran exemption; her page says veterans rated 100% permanently and totally service-connected are entitled to it, and since Act 876 of 2025 the VA letter is a one-time filing.

100% permanent and total, special monthly compensation, or qualifying survivor. The county collector administers the State exemption under Ark. Code Ann. Section 26-3-306. The disability test is the State test, not a county one.

Franklin County's FY 2026-2027 proposed budget carries $85,000 on the County Commission's 540 Tax Relief Program line for the elderly low-income and disabled veterans relief the county pays out and claims back under Tennessee Code 67-5-701 to 67-5-705; the Trustee, whose page names no relief, takes the applications.

Permanent and total, as VA determines it. The State relief Franklin County budgets for and its Trustee takes applications for. The rating route in 67-5-704(b)(3) asks for service-connected permanent and total disability as determined by VA, which a veteran paid at the total rate through unemployability that VA has found permanent also holds. It is recorded rather than enforced because the paraplegia, blindness and loss-of-limbs route and the prisoner of war route need no rating at all.

How the Franklin County Auditor runs the State's enhanced homestead exemption: form DTE 105I with the DD-214 and the VA award letter, filed by December 31. The Auditor's pages still give the 2025 figure of $58,000 for the 2026 filing year, which the State has raised to $59,400, and describe the surviving spouse rule more narrowly than the statute.

100% service-connected. A total rating of 100% for service-connected disability, or compensation at 100% for individual unemployability.

Franklin County takes the statewide home and one-vehicle exemptions for a veteran rated 100% service-connected, permanent, and total. Because its elderly program covers five acres, state law gives the veteran five acres too, which the county’s page does not say. It asks for a voter registration card as proof of residence.

100% permanent and total. Franklin County applies the statewide exemptions to the home, with five acres by section 58.1-3219.5(C), and to one car or pickup. It states the 100% service-connected, permanent, and total rating. It does not add an income test. One path is a VA rating of 100% that is service-connected, permanent, and total.

Franklin County relieves 10% to 90% of real estate tax on the home and up to five acres for a permanently and totally disabled owner with household income up to $38,000 and net worth up to $110,000.

Permanent and total disability. The owner is permanently and totally disabled and unable to work, or 65. A VA rating alone is not the test.

Franklin County's Tax Office, 127 S. Bickett Boulevard, Louisburg (919-496-2172), takes the State's disabled veteran exclusion - the first $45,000 of the home's value, no age or income test - on form AV-9 with the NCDVA-9 certification, filed by June 1; the veteran applies once. Its page calls the test "100% totally and permanently disabled", where the statute asks for a total and permanent service-connected disability.

Service-connected, permanent and total disability. The NCDVA-9 records a total and permanent service-connected disability or 38 U.S.C. 2101 benefits; the county page says "100% totally and permanently disabled." No income or age test applies.