Guardians
State law provides for the appointment and supervision of guardians for incompetent veterans,
incompetent dependents of veterans and minor dependents of members of the armed forces or veterans in certain circumstances,
to manage U.S. funds payable to such persons.
Handicapped Parking Privileges
Disabled veterans issued a registration plate are entitled to park in spaces designated for the handicapped
and unlimited parking time in most parking zones having time restrictions.
Voting
Absentee
Registration and Voting
Persons who are in the armed forces, their spouses, veterans in government hospitals, etc., who are otherwise qualified
to vote may register and vote by mail in primaries and general elections, subject to the procedural details set forth in the
law.
Disabled Voters, Primary
or General Elections
Assistance in Voting. A voter who, on account of physical disability,
blindness or illiteracy is entitled to assistance as prescribed in the law, in getting to and from the voting booth and in
marking their ballots.
Voting Outside the Voting Enclosure. Voters who are able to travel to the voting
place, but because of age, physical disability or physical barriers encountered at the voting place are unable to enter same
without physical assistance, may vote from their vehicles or in the immediate proximity of the voting place, subject to certain
procedures prescribed by law.
Records
Discharges.
The Register of Deeds of any North Carolina county is required to record, free of charge, all official discharges from the
armed forces offered for registration. Free certified copies of discharges so recorded may be obtained by members or former
members of the armed forces and by representatives of the N. C. Division of Veterans Affairs (NCDVA) upon application.
Other Records, Including Discharges. Representatives of NCDVA who need copies of State and local
public records in assisting clients may obtain same without charge. Exception: certain privileged and confidential records
whose disclosure is otherwise provided for by law.
Certified
Copy of Public Record. A certified copy of any public record required by the U. S. Department of Veterans Affairs (USDVA)
or the NCDVA for use in determining the eligibility of any person to participate in benefits made available by the USDVA shall
be provided without charge by the official responsible for the custody of the public record. The document shall be issued
to the applicant for such benefits or any person acting on his or her behalf or the representative of the USDVA or the NCDVA.
Retirement
Credit: Military Service, State and Participating Local
Government Employees
Under certain conditions and subject to the confines of State law, credit for both State and local government retirement
plans can be granted for military service performed by an eligible employee. Further inquiry should be made to Employee's
Retirement and Health Benefits Division, N.C. Office of the Treasurer.
Tax Relief
Income Tax Relief
Cancellation of Certain Assessments
and Abatement of Income Tax. Any assessment of income tax due prior to the time a person was inducted into the Armed Forces
will be canceled and abated if the serviceperson was killed while a member of the Armed Forces or is receiving service-connected
disability compensation. No interest is payable on refunds made under this section of the law.
Allowances,
Servicepersons. Subsistence and quarters allowances, uniform and equipment allowances and mustering-out payments are not
taxable to the serviceperson as income. Mileage and per diem allowances for official travel and transportation are excludable
from the service income except to the extent that they exceed the travel and transportation expenses.
Deductions,
Servicepersons. Income tax deduction may be claimed for insignia, swords, aiguillettes, epaulets, campaign bars, cap devices,
chin straps and the cost of altering uniforms necessitated by change in rank.
Disability
Pay, U.S. Government. All disability payments to veterans by reason of service in the Armed Forces are not reportable
as income for income taxation purposes.
Education
and Training Allowances. U.S. Department of Veterans Affairs payments made to veterans enrolled in schools and training
establishments under the GI Bill are exempt from income taxation.
Grants
for Motor Vehicles. Grants by the U.S. Department of Veterans Affairs for motor vehicles for veterans who lost their sight
or the use of their limbs are exempt from income taxation.
Grants
for Specially Adapted Housing. Grants by the U.S. Department of Veterans Affairs to seriously disabled veterans for homes
designed for wheelchair living are exempt from income taxation.
Gratuity
Pay, Six-Months. The six-months gratuity pay to a beneficiary of a deceased serviceperson is exempt from income taxation.
Hostile
Fire Duty Pay. Exemption is same as Federal Internal Revenue Service.
Insurance
Dividends, Government Insurance. Dividends and all other proceeds except interest on dividends from G. I. insurance policies
are exempt from income taxation.
Retired Pay. The following is exempt from income taxation: Any amount, not to exceed $4,000,
received by a taxpayer during any year as retired or retainer pay as a result of service in any of the Armed Forces of the
United States.
Property Tax Relief
Certain Vehicles. A motor vehicle owned by a disabled veteran that is altered
with special equipment to accommodate a service-connected disability. As used in this section, disabled veteran means a person
as defined in 38 U.S.C. § 101(2) who is entitled to special automotive equipment for a service-connected disability.
Real Property Tax. This program excludes up to the first $45,000 of the appraised value of the permanent residence
of an honorably discharged veteran who has a total and permanent disability that is service-connected or who receives 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 the unmarried surviving spouse of an honorably discharged disabled veteran. See G.S. 105-277.1C for the
full text of the statute. Contact your local County Tax Office for applications.
Veterans Organizations. Real
and personal property belonging to veterans organizations as defined by statute shall not be listed, appraised, assessed,
or taxed for ad valorem purposes.
