§ 105-277.1C. (Effective for taxes imposed for taxable years beginning on or after July 1, 2009) Disabled veteran property tax homestead exclusion.

§ 105‑277.1C. (Effective for taxes imposed for taxable years beginning on or after July 1,2009) Disabled veteran property tax homestead exclusion.

(a)        Classification. – Apermanent residence owned and occupied by a qualifying owner is designated aspecial class of property under Article V, Section 2(2) of the North CarolinaConstitution and is taxable in accordance with this section. The first forty‑fivethousand dollars ($45,000) of appraised value of the residence is excluded fromtaxation. A qualifying owner who receives an exclusion under this section maynot receive other property tax relief.

(b)        Definitions. – Thefollowing definitions apply in this section:

(1)        Disabled veteran. – Aveteran of any branch of the Armed Forces of the United States whose characterof service at separation was honorable or under honorable conditions and whosatisfies one of the following requirements:

a.         As of January 1preceding the taxable year for which the exclusion allowed by this section isclaimed, the veteran had received benefits under 38 U.S.C. § 2101.

b.         The veteran hasreceived a certification by the United States Department of Veterans Affairs oranother federal agency indicating that, as of January 1 preceding the taxableyear for which the exclusion allowed by this section is claimed, he or she hasa service‑connected, permanent, and total disability. If the veteran isdeceased, the certificate must indicate that he or she had the disability priorto the date of death or that the death was the result of a service‑connectedcondition.

(2)        Repealed by SessionLaws 2009‑445, s. 22(c), effective for taxes imposed for taxable yearsbeginning on or after July 1, 2009.

(3)        Permanent residence.– Defined in G.S. 105‑277.1.

(4)        Property tax relief.– Defined in G.S. 105‑277.1.

(4a)      Qualifying owner. – Anowner, as defined in G.S. 105‑277.1, who is a North Carolina resident andone of the following:

a.         A disabled veteran.

b.         The surviving spouseof a disabled veteran who has not remarried.

(5),       (6) Repealed bySession Laws 2009‑445, s. 22(c), effective for taxes imposed for taxableyears beginning on or after July 1, 2009.

(c)        Temporary Absence.– An owner does not lose the benefit of this exclusion because of a temporaryabsence from his or her permanent residence for reasons of health or because ofan extended absence while confined to a rest home or nursing home, so long asthe residence is unoccupied or occupied by the owner's spouse or otherdependent.

(d)        Ownership bySpouses – A permanent residence owned and occupied by husband and wife isentitled to the full benefit of this exclusion notwithstanding that only one ofthem meets the requirements of this section.

(e)        Other MultipleOwners. – This subsection applies to co‑owners who are not husband andwife. Each co‑owner of a permanent residence must apply separately forthe exclusion allowed under this section.

When one or more co‑ownersof a permanent residence qualify for the exclusion allowed under this sectionand none of the co‑owners qualifies for the exclusion allowed under G.S.105‑277.1, each co‑owner is entitled to the full amount of theexclusion allowed under this section. The exclusion allowed to one co‑ownermay not exceed the co‑owner's proportionate share of the valuation of theproperty, and the amount of the exclusion allowed to all the co‑ownersmay not exceed the exclusion allowed under this section.

When one or more co‑ownersof a permanent residence qualify for the exclusion allowed under this sectionand one or more of the co‑owners qualify for the exclusion allowed underG.S. 105‑277.1, each co‑owner who qualifies for the exclusionallowed under this section is entitled to the full amount of the exclusion. Theexclusion allowed to one co‑owner may not exceed the co‑owner'sproportionate share of the valuation of the property, and the amount of theexclusion allowed to all the co‑owners may not exceed the greater of theexclusion allowed under this section and the exclusion allowed under G.S. 105‑277.1.

(f)         Application. – Anapplication for the exclusion allowed under this section should be filed duringthe regular listing period, but may be filed and must be accepted at any timeup to and through June 1 preceding the tax year for which the exclusion isclaimed. An applicant for an exclusion under this section must establisheligibility for the exclusion by providing a copy of the veteran's disabilitycertification or evidence of benefits received under 38 U.S.C. § 2101.  (2008‑107, s.28.11(b); 2009‑445, s. 22(c).)