North Carolina · Property tax exemptions for surviving spouses · Updated Oct 2026

North Carolina property tax exemptions for surviving spouses (2026)

Every statewide property tax break in North Carolina that our guide lists for surviving spouses: breaks made for them, and breaks a surviving spouse can keep or claim. What each is worth, who qualifies, the deadline and how to apply.

Short answer

The main property tax break for surviving spouses in North Carolina is the Disabled Veteran Exclusion. Excludes the first $45,000 of the appraised value of your permanent residence.

Worth: $45,000
Income limit: None listed in our sources
Deadline: June 1

Property tax breaks for surviving spouses in North Carolina

Disabled veterans

Disabled Veteran Exclusion

Excludes the first $45,000 of the appraised value of your permanent residence.

For surviving spouses: Also an unremarried surviving spouse of such a veteran, of a veteran who died of a service-connected condition, or of a servicemember who died of a service-connected condition in the line of duty.

Who qualifies: Veterans discharged honorably or under honorable conditions who have a total and permanent service-connected disability or received VA specially adapted housing benefits (38 U.S.C. 2101), disabled as of January 1. Also an unremarried surviving spouse of such a veteran, of a veteran who died of a service-connected condition, or of a servicemember who died of a service-connected condition in the line of duty. No age or income limit. You cannot combine it with the elderly/disabled exclusion or circuit breaker.
How to apply: File Form AV-9 with the county assessor plus Form NCDVA-9, Certification for Disabled Veteran's Property Tax Exclusion, which a Veterans Service Officer (state or county veterans service office) must complete first.
Form: Form AV-9 with Form NCDVA-9
Deadline: By June 1 preceding the tax year (G.S. 105-277.1C); late applications for good cause under G.S. 105-282.1(a1).
Renewal: One-time (single application under G.S. 105-282.1(a)(2)c); refile only if your eligibility or ownership changes.
Law: N.C.G.S. 105-277.1C; 105-282.1(a)(2)c

Source: official page

How to apply, step by step

Disabled Veteran Exclusion

File Form AV-9 with the county assessor plus Form NCDVA-9, Certification for Disabled Veteran's Property Tax Exclusion, which a Veterans Service Officer (state or county veterans service office) must complete first.

Form: Form AV-9 with Form NCDVA-9

Deadline: By June 1 preceding the tax year (G.S. 105-277.1C); late applications for good cause under G.S. 105-282.1(a1).

Renewal: One-time (single application under G.S. 105-282.1(a)(2)c); refile only if your eligibility or ownership changes.

Savings estimate for North Carolina

Roughly what an exemption could save you a year: the value it takes off, times your tax rate.

Eligibility finder for North Carolina

Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.

Pre-set for surviving spouses: you own and live in the home and are a surviving spouse. Change any answer.

Do you own the home and live in it as your main home?

Your age, or the year you were born

Leave empty if you'd rather not say.

Are you a veteran?

Do you have a permanent disability?

Are you the surviving spouse of a veteran, service member or first responder?

Yearly household income ($)

Everyone in the home, before taxes. Optional: used only to compare with income limits.

Do you own and live in the home?Answer the first question to see results.

A first check, not a decision: only your county, city or town assessor decides. We read ages, ratings and income limits only where the official rule states them plainly; otherwise we show the rule for you to check.

Document checklist for North Carolina

Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.

Questions about surviving spouses property tax breaks in North Carolina

Who qualifies for property tax breaks for surviving spouses in North Carolina?

Disabled Veteran Exclusion: Veterans discharged honorably or under honorable conditions who have a total and permanent service-connected disability or received VA specially adapted housing benefits (38 U.S.C. 2101), disabled as of January 1. Also an unremarried surviving spouse of such a veteran, of a veteran who died of a service-connected condition, or of a servicemember who died of a service-connected condition in the line of duty.

Is there an income limit for surviving spouses' property tax breaks in North Carolina?

Our sources list no income limit for any of these breaks.

When is the deadline for surviving spouses to apply in North Carolina?

Disabled Veteran Exclusion: By June 1 preceding the tax year (G.S. 105-277.1C); late applications for good cause under G.S. 105-282.1(a1).

Do surviving spouses have to reapply every year in North Carolina?

Disabled Veteran Exclusion: One-time (single application under G.S. 105-282.1(a)(2)c); refile only if your eligibility or ownership changes.

Where do surviving spouses apply for property tax breaks in North Carolina?

Your county tax assessor decides all three homestead relief programs. You file one form (AV-9) with the assessor in the county where the home is, not with the NC Department of Revenue. For the Disabled Veteran Exclusion: File Form AV-9 with the county assessor plus Form NCDVA-9, Certification for Disabled Veteran's Property Tax Exclusion, which a Veterans Service Officer (state or county veterans service office) must complete first.

Can surviving spouses get more than one property tax break in North Carolina?

Disabled Veteran Exclusion: You cannot combine it with the elderly/disabled exclusion or circuit breaker.

More for North Carolina homeowners

Surviving spouses in nearby states

Sources

Last checked: Oct 2026.