SB 109 North Carolina Senate · 2025-2026 Session

Veterans Appreciation Act.

SB 109, the Veterans Appreciation Act, increases property tax relief for disabled veterans in North Carolina by expanding the homestead exclusion to cover the value increase from U.S. Department of Veterans Affairs (VA) housing grants. It directly affects disabled veterans who receive VA housing grants for service-connected disabilities, allowing them to exclude up to $45,000 of their home’s appraised value plus grant-funded improvements from property taxes. The bill adds a prequalification process, letting veterans apply in advance of purchasing a home to confirm eligibility, with county assessors required to notify applicants within 30 days. This change takes effect for property taxes on homes owned after July 1, 2025.

Bill status in committee 1 of 4 stages cleared

Introduction

Feb 2025

Committee Review

Floor Vote

Governor

Introduced Feb 17, 2025 Last action Feb 18, 2025

Maddy AI version diff · 1 comparison

What changed between versions

Filed → Edition 1 · 4 edits

MODERATE

This diff shows formatting and metadata changes to Senate Bill 109, not substantive policy changes. The bill's core content regarding property tax homestead exclusions for veterans remains unchanged. The differences are primarily related to document versioning, filing dates, and bill identification numbers.

TECHNICAL

Added 'GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2025' header and page numbering with bill identifier 'Senate Bill 109-First Edition'

Removed original filing date 'Feb 17, 2025' and replaced with 'February 18, 2025' for Rules and Operations committee referral

Changed bill tracking number from 'DRS35058-NIf-51' to 'S109-v-1' to reflect the new edition version

Added committee referral information showing the bill was referred to Rules and Operations of the Senate on February 18, 2025

Floor votes

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Full legislative history

Actions timeline

Total actions

Key actions

Committee

Feb 18, 2025

Committee

Ref To Com On Rules and Operations of the Senate

upper

Feb 17, 2025

Introduced

Filed

upper

2 primary · 12 co-sponsors