North Carolina's disabled veteran property tax exemption excludes the first $45,000 of appraised value from the home of a veteran whose service-connected disability is rated permanent and total. That certification comes from the U.S. Department of Veterans Affairs, but the exclusion itself is a state benefit written into North Carolina law, separate from the federal VA disability and pension checks you may already receive.

The rules aren't complicated once you see them laid out. This guide walks through who qualifies, how much the exclusion is worth, what happens for a surviving spouse, and how to file the one form that claims it.

In This Guide

Do You Qualify for North Carolina's Disabled Veteran Property Tax Exemption?

North Carolina's Disabled Veteran Property Tax Homestead Exclusion is created under N.C. Gen. Stat. § 105-277.1C and claimed on the veteran's permanent residence. To be a qualifying owner, the statute asks that you meet a short set of conditions.

Here's the part that trips people up: the benefit hinges on that permanent-and-total status, not on hitting a specific disability percentage. Many veterans assume they need a stated rating figure to qualify. What the exclusion actually looks for is the VA's certification that the service-connected disability is permanent and total, or the § 2101 benefit. If your VA paperwork reflects that status, the disability test is met.

How Much Does the North Carolina Disabled Veteran Property Tax Exemption Save?

The exclusion removes the first $45,000 of appraised value of your permanent residence from taxation. In practice, that means the county appraises your home as usual, then subtracts $45,000 before applying the tax rate. Your actual dollar savings depends on your county's property tax rate, since North Carolina's counties and municipalities each set their own rate.

One condition matters for planning: a qualifying owner who receives this exclusion may not receive other property tax relief at the same time. North Carolina offers other relief programs tied to age and income, but you can only be enrolled in one. If you're weighing the disabled-veteran exclusion against an age- or income-based program, compare what each one saves you before you file. Our guide to North Carolina property tax relief for seniors walks through the age- and income-based options side by side.

What About a Surviving Spouse?

The exclusion doesn't end when the veteran passes away. A surviving spouse of a disabled veteran who has not remarried is also treated as a qualifying owner under the statute. That means a widow or widower can continue claiming the $45,000 exclusion on the home, provided they haven't remarried and the home remains their permanent residence. If you're a surviving spouse who's never filed for the exclusion before, you claim it the same way the veteran would have, through Form NCDVA-9.

How to Apply for the Exemption

You claim the exclusion with Form NCDVA-9, the Certification of Disabled Veteran's for Property Tax Exclusion, which the VA certifies first. The form is published by the North Carolina Department of Revenue (NCDOR).

1
Step 1

Get Form NCDVA-9 certified by the VA

The form confirms your service-connected permanent and total disability, so it starts with the VA certifying your status.

2
Step 2

File it with your county tax office

The application should be filed during the regular listing period, but the county must accept it any time up to and through June 1 preceding the tax year for which you're claiming the exclusion. Miss that window and you generally wait until the next year.

3
Step 3

Get free help if you need it

The Veterans Affairs division of the NC Department of Military and Veterans Affairs staffs accredited Veteran Service Officers who help with VA and state veteran benefits one on one, and DMVA's answer on cost is flat: "Never. All services are 100% free." They work out of the division's 12 State Veteran Centers, and the toll-free line is 844-624-8387.

North Carolina is home to 682,184 veterans as of fiscal year 2024, the fourth-largest veteran population of any state, so county tax offices and Veterans Service Officers handle these applications routinely. You don't have to figure it out alone.

How It Works With Your VA Benefits

This is a state property-tax program, and it's separate from the federal VA benefits you may already draw, such as disability compensation and the VA pension. The $45,000 exclusion is administered under North Carolina law by your county, while your federal benefits keep running through the VA on their own track.

One federal benefit worth knowing about alongside the exclusion is VA Aid and Attendance, an enhanced monthly amount added to the VA pension for wartime veterans who need help with daily activities like bathing, dressing, or feeding. For 2026, Aid and Attendance pays a veteran up to about $2,874 a month with a spouse, subject to a net worth limit of $163,699. It's a different benefit with its own wartime-service, age-or-disability, and financial tests, so a veteran can pursue the state property-tax exclusion and the federal Aid and Attendance benefit through their separate channels. An accredited Veteran Service Officer at a State Veteran Center can help you understand which benefits fit your situation.

Frequently Asked Questions

My VA paperwork shows a rating percentage. Is that enough?

Not by itself. The exclusion looks for a VA certification that your service-connected disability is permanent and total (or that you received benefits under 38 U.S.C. § 2101), which is a different thing from a rating percentage. If your records list a percentage but don't spell out permanent-and-total status, that's the gap to close before you file, so ask the VA or an accredited Veteran Service Officer to confirm exactly what your certification says.

Is the $45,000 taken off my tax bill or my home's value?

Off the value, not the bill. The first $45,000 of your permanent residence's appraised value is removed before the county applies its rate, so it isn't a flat $45,000 refund. The dollars you actually save equal $45,000 multiplied by your county's tax rate, which is why the same exclusion is worth more in a high-rate county than a low-rate one.

What happens if I miss the June 1 deadline?

The county must accept your application any time up to and through June 1 preceding the tax year you're claiming. Miss that date and you generally can't claim the exclusion for that year; you wait and file for the next one, so it pays to start during the regular listing period rather than push it to the edge.

Does my surviving spouse have to reapply, and can remarriage end it?

A surviving spouse who has not remarried stays a qualifying owner and keeps the exclusion, filing the same Form NCDVA-9 the veteran would have used. Remarrying ends that eligibility, and the home must remain the spouse's permanent residence.

I might also qualify for senior property tax relief. Can I stack them?

No. Taking this exclusion rules out other North Carolina property tax relief for the same year, so if you also qualify for an age- or income-based program, run the numbers on each before you file and enroll in the one that saves the most.

Learn More

VA BenefitsVA Benefits for Senior Care in North CarolinaVA Aid and Attendance pays up to $2,874/month toward senior care in North Carolina, and county Veterans Service Officers help you apply at no cost. VA BenefitsVA Aid and Attendance in North CarolinaVA Aid and Attendance in North Carolina for 2026: who qualifies, rates up to $2,874 a month, how to apply, and free help from the NC DMVA and county officers. VA BenefitsVA Benefits for Senior Care: A Complete GuideA complete guide to VA benefits for senior care: long-term care, Aid and Attendance, pensions, DIC, and home grants for older veterans and surviving spouses. VA BenefitsVA Aid and Attendance: Amounts and EligibilityVA Aid and Attendance explained: the 2026 monthly amounts, who qualifies, the medical-expense rule that unlocks it, what it pays for, and how to apply. FinancialNorth Carolina Property Tax Relief for SeniorsNorth Carolina senior property tax relief: elderly homestead exclusion, circuit breaker deferment, and disabled veteran exclusion, plus the June 1 deadline.

Find personalized help claiming North Carolina's disabled veteran property tax exemption at brevy.com.

The information on Brevy.com is for educational purposes only and is not a substitute for professional legal, financial, or medical advice. Rules vary by state and program and change frequently. Always verify with the relevant agency or a qualified professional. Brevy is not a law firm, financial advisor, or healthcare provider.

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Brevy Care Team

Expert eldercare guidance from Brevy's team of healthcare professionals and researchers.