Form Av-9 - Application For Property Tax Relief - 2017 Page 3
Download a blank fillable Form Av-9 - Application For Property Tax Relief - 2017 in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form Av-9 - Application For Property Tax Relief - 2017 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
4
5Page 3,
AV-9, Web, 7-16
Part 3. Disabled Veteran Exclusion
Short Description: This program excludes up to the first $45,000 of the appraised value of the permanent residence of a disabled
veteran. 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 is no age or income limitation for this program. This benefit is also available to a surviving spouse (who
has not remarried) of either (1) a disabled veteran as defined 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: Benefit limitations may apply when there are multiple owners. Each owner must file a separate application (other
than husband and wife). Each eligible owner may receive benefits 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:
I am a disabled veteran. (See definition of disabled veteran above.)
Yes
No
I am the surviving spouse of either a disabled veteran or a servicemember who met the conditions in the description
Yes
No
above. If you answer Yes, complete the next question.
I am currently unmarried and I have never remarried since the death of the veteran.
Yes
No
Requirements:
1. File Form NCDVA-9 Certification for Disabled Veteran’s Property Tax Exclusion. This form must first be certified
by the United States Department of Veterans Affairs, and then filed with the county tax assessor.
2. Complete Part 6. Affirmation and Signature.
Part 4. Circuit Breaker Property Tax Deferment
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 2017 tax year is $29,500, 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 ($29,500) but does not exceed 150% of the income eligibility limit, which for the 2017 tax year is $44,250, the owner’s taxes will
be limited to five 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 file a separate application. All owners must qualify and elect
to defer taxes under this program or no benefit 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:
As of January 1, were either you or your spouse (if applicable) at least 65 years of age? If you answer Yes, you do
Yes
No
not have to file Form AV-9A Certification 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
Yes
No
was totally and permanently disabled? If you answer Yes, you must file Form AV-9A Certification of Disability.
Have you owned the property for the last five full years prior to January 1 of this year and occupied the property for
Yes
No
a total of five years?
Do all owners of this property qualify for this program and elect to defer taxes under this program? If you answer
Yes
No
No, the property cannot receive benefit under this program.
Requirements:
1. File Form AV-9A Certification of Disability if required above.
2. Complete Part 5. Income Information.
3. Complete Part 6. Affirmation and Signature.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial