Amends the disabled veteran property tax homestead exclusion in GS 105-277.1C as follows. Allows for a disabled veteran or the surviving spouse of a disabled veteran who has not remarried to apply for prequalification of the homestead exemption tax relief, even before purchasing a property, so long as a prequalified veteran/surviving spouse 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 under 38 USC 2101.
Effective for taxable years beginning on or after July 1, 2025.
DIS. VETERAN HOMESTEAD EXCL. PREQUALIFICATION.
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View NCGA Bill Details(link is external) | 2025-2026 Session |
AN ACT TO ALLOW DISABLED VETERANS TO PREQUALIFY FOR THE DISABLED VETERAN PROPERTY TAX HOMESTEAD EXCLUSION.Intro. by Paré, Goodwin, Balkcom, Chesser.
Status: Ref To Com On Rules and Operations of the Senate (Senate action) (May 7 2025)
Bill History:
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Mon, 10 Feb 2025 House: Filed(link is external)
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Wed, 12 Feb 2025 House: Passed 1st Reading(link is external)
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Tue, 18 Mar 2025 House: Reptd Fav(link is external)
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Tue, 18 Mar 2025 House: Re-ref Com On Finance(link is external)
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Tue, 6 May 2025 House: Reptd Fav(link is external)
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Tue, 6 May 2025 House: Reptd Fav(link is external)
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Tue, 6 May 2025 House: Cal Pursuant Rule 36(b)(link is external)
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Tue, 6 May 2025 House: Placed On Cal For 05/07/2025(link is external)
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Wed, 7 May 2025 House: Passed 2nd Reading(link is external)
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Wed, 7 May 2025 House: Passed 3rd Reading(link is external)
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Wed, 7 May 2025 House: Special Message Sent To Senate(link is external)
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Wed, 7 May 2025 Senate: Special Message Received From House(link is external)
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Wed, 7 May 2025 Senate: Passed 1st Reading(link is external)
H 94
Bill Summaries:
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Bill H 94 (2025-2026)Summary date: Feb 10 2025 - View Summary
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