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.