Page 3, AV-9, Web, 7-20
Part 3. Disabled Veteran Exclusion
I am a disabled veteran. (See denition of disabled veteran above.)
I am the surviving spouse of either a disabled veteran or a servicemember who met the conditions in the
description above. If you answer
Yes, complete the next question.
I am currently unmarried and I have never remarried since the death of the veteran.
Requirements: 1. File Form NCDVA-9 Certication for Disabled Veteran’s Property Tax Exclusion. This form must rst be certied
by the United States Department of Veterans Affairs, and then led with the county tax assessor.
2. Complete Part 6. Afrmation and Signature.
Short Description: This program excludes up to the rst $45,000 of the appraised value of the permanent residence of a disabled
veteran. A disabled veteran is dened 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 benets for specially adapted housing
under 38 U.S.C. 2101. The applicant must have been disabled as of January 1 of the year in which the benefit is requested. There is
no age or income limitation for this program. This benet is also available to a surviving spouse (who has not remarried) of either (1) a
disabled veteran as dened 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 servicemember 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.
Multiple Owners: Benet limitations may apply when there are multiple owners. Each owner must le a separate application
(other than husband and wife). Each eligible owner may receive benets under either the Disabled Veteran Exclusion or the
Elderly or Disabled Exclusion. The Circuit Breaker Property Tax Deferment cannot be combined with either of these two programs.
Fill in applicable boxes:
Part 4. Circuit Breaker Property Tax Deferment
As of January 1, were either you or your spouse (if applicable) at least 65 years of age? If you answer Yes, you do
not have to le Form AV-9A Certication of Disability.
As of January 1, were you and your spouse (if applicable) both less than 65 years of age and at least one of you
was totally and permanently disabled? If you answer Yes, you must le Form AV-9A Certication of Disability.
Have you owned the property for the last ve full years prior to January 1 of this year and occupied the property for
a total of ve years?
Do all owners of this property qualify for this program and elect to defer taxes under this program? If you answer
No, the property cannot receive benet under this program.
Requirements: 1. File Form AV-9A Certication of Disability if required above.
2. Complete Part 5. Income Information.
3. Complete Part 6. Afrmation and Signature.
Short Description: Under this program, taxes for each year are limited to a percentage of the qualifying owner’s income. A
qualifying owner must either be at least 65 years of age or be totally and permanently disabled. For an owner whose income
amount for the previous year does not exceed the income eligibility limit for the current year, which for the 2021 tax year is
$31,500, the owner’s taxes will be limited to four percent (4%) of the owner’s income. For an owner whose income exceeds the
income eligibility limit ($31,500) but does not exceed 150% of the income eligibility limit, which for the 2021 tax year is $47,250, the
owner’s taxes will be limited to ve percent (5%) of the owner’s income.
However, the taxes over the limitation amount are deferred and remain a lien on the property. The last three years of
deferred taxes prior to a disqualifying event will become due and payable, with interest, on the date of the disqualifying
event. Interest accrues on the deferred taxes as if they had been payable on the dates on which they would have originally become
due. Disqualifying events are death of the owner, transfer of the property, and failure to use the property as the owner’s permanent
residence. Exceptions and special provisions apply. See G.S. 105-277.1B for the full text of the statute.
YOU MUST FILE A NEW APPLICATION FOR THIS PROGRAM EVERY YEAR!!
Multiple Owners: Each owner (other than husband and wife) must le a separate application. All owners must qualify and elect
to defer taxes under this program or no benet is allowed under this program. The Circuit Breaker Property Tax Deferment
cannot be combined with either the Elderly or Disabled Exclusion or the Disabled Veteran Exclusion.
Fill in applicable boxes: