This program excludes the first forty-five thousand dollars ($45,000) of the appraised value of a permanent residence owned and occupied by a North Carolina Resident, who was Discharged Honorably or under Honorably Conditions, or a surviving spouse, who has not remarried, of a 100% Disabled Veteran Discharged Honorably or under Honorably Conditions. The disability must be 100% permanent total disability that is service-connected or the veteran must receive benefits for specially adapted housing under 38 U.S.C. 2101.
A Disabled Veteran who has a 100% permanent total disability that is service-connected must provide a Veteran's Disability Certification from the Veterans Affairs office at: 302 N Academy St. Lincolnton. Their phone number is (704) 736-8506.
A Disabled Veteran who has received benefits for specially adapted housing under 38 U.S.C. 21 01 must show proof from the VA of the benefits received under the program.
The surviving spouse, who has not remarried, may also qualify if the Veteran died after discharge due to a service-connected condition that did not rise to the level of total and permanent disability or if the service member died in the line of duty and the death was not the result of the service member's willful misconduct.
An unmarried surviving spouse of an Honorably Discharged Disabled Veteran must provide proof that the deceased spouse met all the requirements at the time of death.
Applications are available in person or by mail, or by using the print form option and must be filed with the county assessor by June 1.
Application Form for Disabled Veteran Exclusion
Certification of Disabled Veteran's Property Tax Exclusion Form
Completed forms may be mailed or faxed to:
Lincoln County Tax Department
100 East Main Street
Lincolnton, North Carolina 28092
Fax (704) 748-2220