Disabled Veteran & Surviving Spouse Exclusion
- Also known as Disabled Veterans Exclusion
- Veterans discharged under honorable conditions or their unmarried surviving spouse may be eligible for a reduction in property tax.
- There is no age or income limitation on this program.
- This is a one-time application.
This program excludes up to the first $45,000 of the appraised value of the permanent residence of a veteran discharged under honorable conditions who has a total and permanent disability that is service-connected or who receives benefits for specially adapted housing under 38 U.S.C. 2101. Unmarried joint property owners must apply separately, and benefit limitations may apply based on the percentage of ownership. If eligible, each owner may receive benefits under either the Elderly or Disabled Exclusion or the Disabled Veteran Exclusion. Once approved for the Disabled Veteran Exclusion, you do not need to reapply unless your disability or benefit status has changed.
Required Documents for Application
Applications require your Honorable Discharge Certificate and one of the following:
- A copy of your veteran's disability certification if you are claiming a total and permanent service-connected disability (Obtain the certification from the appropriate federal agency)
- Documentation that shows you receive benefits for specially adapted housing under 38 U.S.C. 2101. (Obtain the documentation from the appropriate federal agency)
Applications from an unmarried surviving spouse must still include the above documentation based on the veteran’s status on the date of death.
To apply, complete and submit FORM AV9 with the tax office by June 1, along with FORM NCDVA-9 certified by the Secretary of NC Department of Military and Veterans Affairs, or Secretary's designee, or evidence of benefits received for specially adapted housing under 38 USD2101.
Can I still apply after June 1? Late applications may be considered through the end of 2023 for reasons such as a physical or mental illness, hospitalization, death of taxpayer or immediate family member, or military deployment. Please submit a letter with your application to explain the lateness and verify the cause. Each request will be considered on a case-by-case basis.