Disabled Veteran Homestead Exclusion

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Excludes from property taxes the first $45,000 of assessed value for specific real property occupied by a qualifying owner. Application deadline is June 1.

North Carolina excludes from property taxes the first $45,000 of assessed value for specific real property occupied as a permanent residence by a qualifying owner.

Co-owners who are not spouses and who are individually eligible for the benefit will receive the total exemption of $90,000.

There is no age or income requirement for this program.

Requirements

Requirements are listed below for property owners that are veterans or surviving spouses. In both situations, the property owner must meet the requirements as of Jan. 1 of the year the application is filed.

Documentation of the service-connected permanent and total disability from the U.S. Department of Veterans Affairs or another governing body must be provided.

If the Property is Owned by a Veteran

• The veteran must have a total and permanent service-connected disability
• Receive benefits for specially adapted housing under 38 U.S.C. 2101

If the Property is Owned by a Surviving Spouse

• A veteran who had a total and permanent service-connected disability
• A veteran that received benefits for specially adapted housing under 38 U.S.C. 2101
• A veteran who died as a result of a service-connected condition