Disabled Veteran Exemption for Specialty Motor Vehicles

Property tax exemptions are available for motor vehicles owned by disabled veterans that are altered with special equipment to accommodate a service-connected disability. The application must be filed within 30 days of the date taxes are due.

Legislature currently under consideration in the North Carolina General Assembly would change this exemption to apply to any motor vehicle owned by a person who has a 100% disability rating certified by the U.S. Department of Veterans Affairs. This measure—House Bill 39—was introduced in February 2025, referred to the N.C. House Finance Committee, and has yet to be passed into law.