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S143 • 2025

Disabled Veteran Property Tax Exemption.

Disabled Veteran Property Tax Exemption.

Taxes
Passed Legislature

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

Sponsor
Hanig, Alexander, Applewhite, Jones, Lowe, Mohammed
Last action
2025-02-25
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.

Disabled Veteran Property Tax Exemption.

Disabled Veteran Property Tax Exemption.

What This Bill Does

  • Disabled Veteran Property Tax Exemption.

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. 2025-02-25 Senate

    Ref To Com On Rules and Operations of the Senate

  2. 2025-02-25 Senate

    Passed 1st Reading

  3. 2025-02-24 Senate

    Filed

Official Summary Text

Disabled Veteran Property Tax Exemption.

Current Bill Text

Read the full stored bill text 
GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025
S 1
SENATE BILL 143

Short Title: Disabled Veteran Property Tax Exemption. (Public)
Sponsors: Senator Hanig (Primary Sponsor).
Referred to: Rules and Operations of the Senate
February 25, 2025
*S143-v-1*
A BILL TO BE ENTITLED 1
AN ACT TO EXPAND THE DISABLED VETERAN PR OPERTY TAX HOMESTEAD 2
EXCLUSION. 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 section. The first forty-five thousand dollars 9
($45,000) of appraised value of the residence is excluded from taxation. A qualifying owner who 10
receives an exclusion under this section may not receive other property tax relief. 11
…." 12
SECTION 2. This act is effective for taxes imposed for taxable years beginning on 13
or after July 1, 2025. 14