Short Description:  This program excludes up to the first $45,000 of the appraised value of the permanent residence of a disabled veteran.  A disabled veteran is defined as a veteran whose character of service at separation was honorable or under honorable conditions and who has a total and permanent service-connected disability or who received benefits for specially adapted housing under 38 U.S.C. 2101.  There is no age or income limitation for this program.  This benefit is also available to a surviving spouse (who has not remarried) of either (1) a disabled veteran as defined above, (2) a veteran who died as a result of a service-connected condition whose character of service at separation was honorable or under honorable conditions, or (3) a service member who died from a service connected condition in the line of duty and not as a result of willful misconduct.  See G.S. 105-277.1C for the full text of the statute

UPDATE:  Fully disabled veterans in North Carolina will get a larger exemption from property taxes under legislation the state House unanimously approved on April 25, 2018.

And the legislation gives a complete property tax exemption on the homes of the surviving spouses of emergency personnel officers who have been killed in the line of duty.

Fully disabled veterans have been exempt from paying property taxes on the first $45,000 of the value of their homes. The House voted to expand that exemption to $100,000.

Requirements: 1.  File Form NCDVA-9 Certification for Disabled Veteran’s Property Tax Exclusion.  This form must first be certified by the United States Department of Veterans Affairs, and then filed with the county tax assessor.    2.  Complete Part 6 of Application. Affirmation and Signature

Form AV-9 2018: Application for Disabled Veteran Exclusion 

http://www.dornc.com/downloads/fillin/av9_2018_webfill.pdf

Form NCDVA-9:  Certification for Disabled Veteran’s Property Tax Exclusion

http://www.dornc.com/downloads/ncdva9.pdf