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  • Summary date: Apr 11 2019 - View Summary

    Amends GS 105-277.1C, concerning the disabled veteran property tax homestead exclusion, to change the classification of excluded property from the first $45,000 of the appraised value of the residence to the first $55,000 of the appraised value of the residence. Now directs county tax collectors to notify the Secretary of Revenue (Secretary) of the county's total hold harmless amount by September 1 of each year. Directs the Secretary to distribute to each county its respective total hold harmless amount by December 31 of each year. Bars counties that fail to notify the Secretary of Revenue by the due date from receiving the reimbursement. Directs that any funds received by a county that are attributable to a city within the county to be distributed to that city. Directs that funds received by a county or city because it was collecting taxes for another unit of government or special district must be credited to the funds of that other unit or district in accordance with Local Government Commission regulations. Directs the Secretary to draw from collections under GS Chapter 105, Article 4, Part 2, to pay for the reimbursement and cost to the Department of Revenue of administering the reimbursement. Adds hold harmless amount and total hold harmless amount to the defined terms.

    Enacts GS 105-277.1E to provide for a property tax homestead exclusion for the surviving spouse of an emergency personnel officer who was killed in the line of duty, who is a North Carolina resident and has not remarried. Provides classification language that tracks the language of the disabled veteran property tax homestead exclusion in GS 105-277.1C(a), to exclude the entire appraised value of the residence from taxation. Defines emergency personnel officer to mean firefighting, search and rescue, or emergency medical services personnel, a firefighter of the NC Forest Service, or any employee of any duly accredited State or local government agency possessing authority to enforce the criminal laws of the State who (1) is actively serving in a position with assigned primary duties and responsibilities for prevention and detection of crime or the general enforcement of the criminal laws of the State and (2) possesses the power of arrest by virtue of an oath administered under the authority of the State. 

    Establishes that an owner does not lose the benefit of exclusion because of a temporary absence from the permanent residence for reasons of health or while confined to a rest home or nursing home, as long as the residence is unoccupied, or occupied by a dependent of the owner, other than a spouse. Establishes provisions concerning situations where there are multiple owners who are not husband and wife which track the language in the existing disabled veteran property tax homestead exclusion in GS 105-277.1C(e). 

    Provides that an application for the exclusion allowed under new GS 105-277.1E should be filed during the regular listing period, but can be filed and is required to be accepted at any time until June 1 preceding the tax year for which the exclusion is claimed. Allows persons to apply for the property tax relief by entering the appropriate information on a form made available by the assessor under GS 105-282.1. 

    Makes conforming changes to GS 105-282.1 to include the exclusion for the special classes of property established in GS 105-277.1E from taxation after submitting a single application for the benefit, as specified. 

    Effective for taxes imposed for taxable years beginning on or after July 1, 2019.