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S128 • 2025

Heroes Homestead Act.

Heroes Homestead Act.

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Sawrey, Lazzara, Johnson, Adcock, Applewhite, Britt, Ford, Hanig, Lowe, McInnis, Moffitt, Mohammed, Salvador, Waddell
Last action
2025-02-24
Official status
Ref To Com On Rules and Operations of the Senate
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Heroes Homestead Act.

Heroes Homestead Act.

What This Bill Does

  • Heroes Homestead Act.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2025-02-24 Senate

    Ref To Com On Rules and Operations of the Senate

  2. 2025-02-24 Senate

    Passed 1st Reading

  3. 2025-02-21 Senate

    Filed

Official Summary Text

Heroes Homestead Act.

Current Bill Text

Read the full stored bill text 
GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025
S 1
SENATE BILL 128

Short Title: Heroes Homestead Act. (Public)
Sponsors: Senators Sawrey, Lazzara, and Johnson (Primary Sponsors).
Referred to: Rules and Operations of the Senate
February 24, 2025
*S128-v-1*
A BILL TO BE ENTITLED 1
AN ACT TO INCREASE T HE PROPERTY TAX HOME STEAD EXCLUSION AMOU NT 2
FOR DISABLED VETERANS. 3
The General Assembly of North Carolina enacts: 4
SECTION 1. G.S. 105-277.1C reads as rewritten: 5
"§ 105-277.1C. Disabled veteran property tax homestead exclusion. 6
(a) Classification. – A permanent residence owned and occupied by a qualifying owner 7
is designated a special class of property under Article V, Section 2(2) of the North Carolina 8
Constitution and is taxable in accordance with this sect ion. The first forty-five thousand dollars 9
($45,000) seventy-six thousand five hundred dollars ($76,500) of appraised value of the 10
residence is excluded from taxation. A qualifying owner who receives an exclusion under this 11
section may not receive other property tax relief. 12
…." 13
SECTION 2. This act is effective for taxes imposed for taxable years beginning on 14
or after July 1, 2026. 15