North Carolina State Veterans Nursing Homes
The State of North Carolina is proud to offer four, full-service, State Veterans Homes. They are located adjacent to the VA Medical Center in Fayetteville, on the W.G. Hefner Medical Center campus in Salisbury, Kinston, and in Black Mountain. To be eligible for admission, a veteran must have served in the Armed Forces for other than training purposes, have received an honorable discharge, resided in North Carolina at least 24 months prior to the date of application, been referred by a licensed physician and be in need of skilled nursing care, and must be disabled by reason of age, disease, or other reasons determined through a physical exam.
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.
Specially Adapted Housing. Disabled veterans who receive U. S. Government assistance under Title 38, United States Code Annotated for the acquisition of specially adapted housing are eligible for an exclusion from ad valorem taxation on the first $38,000 in assessed value of housing together with the necessary land therefore which is owned and used as a residence by the disabled veteran.
Preference in State Government employment is granted to veterans, their surviving spouses or the spouses of disabled veterans, without regard to age, provided they are otherwise qualified. Military leave with reemployment rights is also granted State employees. The Employment Service Division of the Employment Security Commission assists in endeavoring to secure suitable employment for disabled veterans. Any person desiring information and assistance with matters related to employment and job placement should contact the nearest local employment office of the Employment Security Commission. Veterans Employment Representatives are available to render specialized service for veterans.
Licensing Law Helps Veterans and Spouse
The North Carolina Governor has signed a new law which permits military-trained applicants who have been awarded a military occupational specialty and military-spouse applicants who are licensed in another jurisdiction to receive occupational licenses in North Carolina. Regardless of occupational specialty, all military or out-of-state qualifications must meet or exceed North Carolina's licensure standards. A licensing board will determine eligibility to qualify for licensing and certification based on training, experience and competency requirements. There are more than a 100 different occupational licensing agencies in North Carolina, and each licensing board will be required to implement the new statute within one year from the date the act becomes law.
A four-year scholarship program at approved schools in North Carolina has been established for the qualifying natural or adopted (before age 15) children of certain class categories of deceased, disabled, combat or POW/MIA veterans
Hunting and Fishing Licenses
All 50% or more disabled veterans may obtain a lifetime hunting-fishing license upon the payment of a fee ranging from $10 to $100 depending on the type of license purchased.. Members of the U.S. Armed Forces stationed in North Carolina, their spouses and their dependents under age 18 residing with them are deemed residents of North Carolina for the purpose of purchasing licenses issued by the Wildlife Resources Commission.
Auto License Plates
The following auto license plates are available to eligible persons:
In general, State law allows a military drivers license expiration procedure within the Division of Motor Vehicles to renew upon request to North Carolina residents on active duty, to their spouses and dependent children.
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. Department of the Treasurer, Raleigh, N. C.
North Carolina State Veterans Cemeteries
The primary mission of the NCDVA Veterans Cemeteries is to provide a free burial plot to a North Carolina Veteran and their legal spouse and dependents under certain conditions. The veterans must be discharged under honorable conditions and meet certain residency requirements. There are four state veterans cemeteries: Black Mountain, Jacksonville, Spring Lake, and Goldsboro.
Visit the North Carolina Department of Veterans Affairs website for more information on any of these programs.