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Disabled Veteran Property Tax Exclusion — $45,000, and It Reaches Surviving Spouses

The first $45,000 of appraised value comes off, with no income limit — but the figure is flat, unindexed, and small next to what neighbouring states exempt. A never-remarried surviving spouse qualifies too, on any of three routes: the veteran had a permanent and total service-connected disability, received specially adapted housing benefits under 38 U.S.C. 2101, or died as a result of a service-connected condition. The last of those requires no rating during the veteran's life.

Verified August 27, 2026

What this benefit is

The first $45,000 of appraised value comes off, with no income limit — but the figure is flat, unindexed, and small next to what neighbouring states exempt. A never-remarried surviving spouse qualifies too, on any of three routes: the veteran had a permanent and total service-connected disability, received specially adapted housing benefits under 38 U.S.C. 2101, or died as a result of a service-connected condition. The last of those requires no rating during the veteran's life.

What it's worth: The first $45,000 of appraised value excluded

  • There is no income limit on this exclusion, unlike North Carolina’s Elderly or Disabled Exclusion.
  • The figure is flat and is not indexed, so its real value falls as home values rise.
  • A never-remarried surviving spouse qualifies where the veteran had a permanent and total service-connected disability, where the veteran received specially adapted housing benefits under 38 U.S.C. 2101, or where the veteran died as a result of a service-connected condition.
  • The service-connected-death route requires no lifetime rating on the veteran at all. A surviving spouse whose veteran was never rated should still ask.

Who is entitled to it

  • You served in the U.S. armed forces.
  • Your character of service at separation was honorable or under honorable conditions.
  • You have a service-connected, permanent and total disability.
  • You receive benefits for specially adapted housing under 38 U.S.C. §2101, which is an alternative route in.
  • The property is your permanent residence.
  • Your home is in North Carolina.

Not sure whether that describes you?

Answer a few questions about this benefit specifically — we only ask what this one actually depends on, and we stop as soon as we know.

How to claim it

Deadline: June 1
  1. 1Get Form NCDVA-9 certified — North Carolina routes the disability certification through the state Division of Veterans Affairs rather than accepting the VA letter alone.
  2. 2File Form AV-9 with your county tax assessor. It should be filed during the regular listing period, but must be accepted up to and through 1 June.
  3. 3Compare it against the Elderly or Disabled Exclusion before choosing. That one is income-limited but can be larger, and you generally cannot take both.
Form
AV-9, with NCDVA-9 certification
File with
Your county tax assessor
Documents you will need
ncdva 9 certification · va benefit summary letter
Automatic until something changes
Granted once and carried forward. You must report a change in ownership, occupancy or status.
Worth knowingThe June 1 date is a backstop, not the ordinary deadline. The application should be filed during the regular listing period; the statute simply requires the assessor to accept it up to and through 1 June.
Worth knowingAn unmarried surviving spouse of a qualifying disabled veteran may claim the exclusion in their own right.
Worth knowingSpecially adapted housing benefits are a route in on their own. A veteran receiving them does not separately need the permanent and total rating.

Sources

This finder provides an informational match, not a government eligibility determination. The responsible agency decides your application.