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Posted on: February 26, 2020

Tax Assistance for Veterans, Surviving Spouses, and Elderly/Disabled

The Warren County Tax Administrator encourages all eligible Warren County residents to apply for appropriate tax assistance programs.

Disabled Veterans Homestead Exclusion Program

The Disabled Veterans Homestead Exclusion program excludes the first $45,000 of assessed value for specific real property or a manufactured home from property taxes; this program is for permanent residents that own their property (name must be on deed). A disabled veteran is defined 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 benefits for specially adapted housing under 38 U.S.C. 2101.

There are no age or income requirements for the Disabled Veterans Homestead Exclusion program. Applicants for this exclusion must meet the following requirements:

  • be an honorably discharged veteran who has a 100% total and permanent disability that is service-connected or be the unmarried surviving spouse of a qualifying veteran.
  • be certified by the U. S. Department of Veterans Affairs of the permanent total disability that is service-connected.
  • be a qualifying veteran with specially adapted housing per 38 U.S.C. 101.

This benefit is also available to a surviving spouse (who has not remarried) of either:

  • a disabled veteran as defined above,
  • 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
  • a service member who died from a service-connected condition in the line of duty and not as a result of willful misconduct.

Elderly or Disabled Exclusion Program

This program is available to permanent residents of Warren County age 65 or older, or permanent residents that are totally and permanently disabled individuals. Residents 65 or older or that are permanently disabled must also meet the Annual Income Eligibility Limit. The Annual Income Eligibility Limit is set every year by the NC Department of Revenue. The limit for this year is $31,000 for income received from all sources during the prior calendar year.

Qualifying owners must apply with the Warren County Tax Assessor’s Office between January 1st and June 1st. If you qualify, you can receive an exclusion of the taxable value of your residence of either $25,000 or 50% (whichever is greater).

As of January1st of the year for which the exclusion is claimed, applicants will need to meet the following requirements:

  • The applicant’s name must be on the deed or title to the residence.
  • The residence must be the applicant’s primary residence.
  • The applicant must be a North Carolina resident.
  • The applicant must be at least 65 years of age or totally and permanently disabled. Total and permanent disability is a disability that substantially hinders a person from obtaining gainful employment.
  • If claiming disability, the applicant must provide proof of the disability in the form of a certificate from a physician licensed to practice medicine in North Carolina or governmental agency authorized to determine qualification for disability benefits.
  • Meet the combined spousal income eligibility limit, *whether or not both spouses are on the title. The income determination is described below.

Documentation that shows the applicant’s income is required. For married applicants living with their spouse, the income from both spouses must be included on the application even though the property is not in both names.

Income from all sources must be listed on the application, with the exception of gifts or inheritances received from a spouse, lineal (direct) ancestor or lineal descendant. Examples of income includes disability payments, IRA distributions, pensions and annuities, social security benefits, capital gains, and veteran benefits. This example does not include all sources of income. More information on reporting income is included in the cover letter sent with the Tax Relief Application Packets. The packets will be made available after January 1, 2020 for the 2020 tax year.

For more information, contact the Warren County Tax Administrator at 252-257-4158.

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