House committee substitute to the 1st edition makes the following changes. 

Amends the amount of the property tax homestead exclusion for disabled veterans, under GS 105-277.1C, so that it is the first $61,000 of appraised value of the residences (was, first $45,000 of appraised value of the residence under current law and other specified amounts under the 1st edition). Removes the proposed changes to the definition of disabled veteran and instead makes a technical change. Reinstates the provision allowing a veteran to establish entitlement to homestead exemption as a qualifying veteran under the statute by either (1) establishing permanent and total service connected disability by the VA or (2) establishing receipt of adaptive housing under 38 USC 2101 due to blindness or other permanent and total disabilities. Reinstates the provision prohibiting the amount of the exclusion allowed to all the co-owners from exceeding the exclusion allowed under the statute. Amends the act's long title.