Housing & property tax · North Carolina
North Carolina disabled veteran homestead exclusion
By the VetUnlocked editorial team · Updated Oct 22, 2026
North Carolina excludes the first $45,000 of your home's appraised value from property tax if you're a disabled veteran with a service-connected permanent and total disability, or received VA specially adapted housing benefits.
The first forty-five thousand dollars ($45,000) of appraised value of the residence is excluded from taxation.
Who qualifies
Under G.S. 105-277.1C, the owner must be a North Carolina resident and either a disabled veteran or the unremarried surviving spouse of one. A disabled veteran is a veteran with an honorable discharge (or under honorable conditions) who meets one of these:
- Has a service-connected, permanent and total disability, certified by VA or another federal agency.
- Received benefits for specially adapted housing under 38 U.S.C. 2101.
- Died as a result of a service-connected condition, as certified by a federal agency (this route applies to surviving spouses).
What it is worth
The first $45,000 of your residence's appraised value is excluded from property tax. Value above that is taxed as usual.
How to apply
- Get a copy of the veteran's disability certification, or evidence of benefits under 38 U.S.C. 2101.
- Apply to your county tax office. NCDOR's Form AV-9 is the application for the elderly or disabled, disabled veteran and circuit breaker homestead exclusions (NCDOR).
Ask your county which certification form it accepts with the application.
Deadlines and timing
The statute says you should apply during the county's regular listing period, and the county must accept your application up to and through June 1 before the tax year (G.S. 105-277.1C).
Common mistakes
- Missing June 1.
- Assuming any rating qualifies. The disability must be permanent and total, unless you received specially adapted housing benefits.
- A surviving spouse who has remarried applying. The exclusion is for spouses who haven't remarried.
- Forgetting the certification. You must show the veteran's disability certification or 38 U.S.C. 2101 benefits.
FAQ
How much is North Carolina's disabled veteran exclusion?
The first $45,000 of the residence's appraised value is excluded from property tax.
Who qualifies?
A North Carolina resident veteran with an honorable discharge who has a service-connected permanent and total disability or received specially adapted housing benefits, or that veteran's unremarried surviving spouse.
What is the deadline?
Apply during the listing period. The county must accept applications through June 1 before the tax year.
Sources
- North Carolina General Statutes, G.S. 105-277.1C, https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-277.1C.html (fetched Oct 22, 2026)
- North Carolina Department of Revenue, AV-9 Application for Property Tax Relief, https://www.ncdor.gov/av-9-application-property-tax-relief (fetched Oct 22, 2026)
Eligibility rules and amounts come from the official source and can change. Always confirm there before you apply.