Disabled veteran homestead exclusion
- Who qualifies
- North Carolina resident owners occupying a permanent residence who were honorably discharged or discharged under honorable conditions and have a VA-certified service-connected permanent and total disability or received federal specially adapted housing benefits. An unremarried surviving spouse may qualify, including when the veteran died from a certified service-connected condition. Required disability or benefit status must exist by January 1 preceding the tax year.
- What you get
- Excludes the first $45,000 of appraised residence value from property tax. This exclusion cannot be combined with other property tax relief.
- How to apply
- Obtain certification on Form NCDVA-9, then submit it with Form AV-9 to the county tax office by June 1. The normal 2026 deadline has passed.
Official page (opens in a new tab) G.S. 105-277.1C
Sources (2)
- G.S. 105-277.1C (opens in a new tab), North Carolina General Assembly
- Veterans Property Tax Relief (opens in a new tab), North Carolina Department of Military and Veterans Affairs