House committee substitute to the 2nd edition makes the following changes.
Amends the proposed new language in GS 105-277.1C to authorize a county tax assessor to accept the prequalification notice under new subsection (g) to establish eligibility for the property tax homestead exclusion provided under the statute in lieu of a veteran's disability certification or evidence of benefits received under 38 USC 2101 (previously, permitted the applicant to provide a copy of the prequalification notice provided by the assessor to establish exclusion eligibility). Expands new subsection (g) to also permit the surviving spouse of a disabled veteran who has not remarried to apply for prequalification regardless of whether they are not an owner of a permanent residence at the time of application.
DIS. VETERAN HOMESTEAD EXCL. PREQUALIFICATION.
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View NCGA Bill Details | 2023-2024 Session |
AN ACT TO ALLOW DISABLED VETERANS TO PREQUALIFY FOR THE DISABLED VETERAN PROPERTY TAX HOMESTEAD EXCLUSION.Intro. by Paré, Goodwin, Winslow, Chesser.
Bill History:
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Mon, 10 Apr 2023 House: Filed
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Thu, 13 Apr 2023 House: Passed 1st Reading
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Tue, 25 Apr 2023 House: Reptd Fav Com Substitute
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Tue, 25 Apr 2023 House: Re-ref Com On Rules, Calendar, and Operations of the House
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Tue, 2 May 2023 House: Reptd Fav Com Sub 2
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Tue, 2 May 2023 House: Cal Pursuant Rule 36(b)
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Tue, 2 May 2023 House: Added to Calendar
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Tue, 2 May 2023 House: Passed 2nd Reading
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Tue, 2 May 2023 House: Passed 3rd Reading
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Tue, 2 May 2023 House: Special Message Sent To Senate
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Wed, 3 May 2023 Senate: Special Message Received From House
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Wed, 3 May 2023 Senate: Passed 1st Reading
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Wed, 3 May 2023 Senate: Ref To Com On Rules and Operations of the Senate
Bill Summaries:
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Bill H 594 (2023-2024)Summary date: May 2 2023 - View Summary
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Bill H 594 (2023-2024)Summary date: Apr 25 2023 - View Summary
House committee substitute to the 1st edition makes the following changes. Amends GS 105-277.1C to require that an application for prequalification under the section must also be accompanied by a copy of the veteran’s disability certification received under 38 USC 2101 (was, just needed to submit the form provided by the Department of Veterans’ Affairs).
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Bill H 594 (2023-2024)Summary date: Apr 13 2023 - View Summary
Amends the disabled veteran property tax homestead exclusion in GS 105-277.1C as follows. Allows for disabled veterans to apply for prequalification of the homestead exemption tax relief, even before purchasing a property, so long as a prequalified veteran applies for the property tax relief when purchasing the property. Sets forth an application process and notice requirements. Authorizes a prequalified applicant to provide a copy of the prequalification to the assessor to establish eligibility for the exclusion instead of providing their disability certification or other evidence of benefits received from the Department of Veterans’ Affairs.
Effective for taxable years beginning on or after July 1, 2024.