This bill expands the property tax exemption for disabled veterans and their surviving spouses in North Carolina by increasing the excluded home value from $45,000 to the entire appraised value of the primary residence. To offset the resulting loss in local tax revenue, the state will reimburse counties and cities for the taxes they no longer collect from these exempt properties. The legislation also allocates $100,000 to cover administrative costs and sets the changes to take effect for tax years beginning on or after July 1, 2027.
HB 39 excludes motor vehicles owned by veterans with a 100% disability rating certified by the U.S. Department of Veterans Affairs from North Carolina property tax. It amends state tax law to add these vehicles as a designated exempt class under G.S. 105-275. The exclusion applies to vehicles registered on or after January 1, 2026. This policy directly affects eligible disabled veterans who own motor vehicles, reducing their property tax burden. The bill does not change eligibility criteria or tax rates for other vehicle classes.
SB 143 expands North Carolina's property tax exemption for disabled veterans by increasing the excluded value from the previous amount to $45,000 of a home's appraised value. It applies to veterans who own and occupy their permanent residence as their primary home, excluding this amount from property taxes. The bill prohibits qualifying veterans from using this exemption alongside other property tax relief programs. This change takes effect for property taxes due on or after July 1, 2025.
SB 183 appropriates $30,000 annually from North Carolina's General Fund to fund a part-time Veteran Services Officer (VSO) position in Jones County for the 2025-2027 fiscal biennium. This bill directly affects Jones County veterans by providing dedicated local support through a VSO who assists with benefits and services. The key provision is the recurring annual funding to cover the salary and operational costs of this specific role within the Department of Military and Veterans Affairs. The bill becomes effective July 1, 2025, and does not alter existing veteran service policies.
SB 228 modifies North Carolina's property tax exclusion for disabled veterans, replacing a flat $45,000 exemption with a percentage-based system tied to the veteran's VA disability rating. It directly affects veterans with a 50% or higher service-connected disability rating (or surviving spouses if the veteran died from a service-connected condition), who own their primary residence. Under the bill, the tax exclusion equals the veteran's disability percentage multiplied by their home's appraised value (e.g., a 70% disabled veteran would get 70% of their home's value excluded). Eligibility requires VA certification of the disability rating as of January 1 prior to the tax year, and the change takes effect for taxes due in 2025.
HB 299 increases the property tax exemption for disabled veterans in North Carolina from $45,000 to $54,000 of a home's appraised value. It directly affects qualifying disabled veterans who own and occupy their primary residence, allowing them to exclude a larger portion of their home's value from property taxes. The bill amends Section 105-277.1C of state law to reflect this higher exclusion limit, while maintaining that recipients cannot claim other property tax relief. This change takes effect for property taxes due on or after July 1, 2025.
HB 341 increases property tax relief for disabled veterans in North Carolina by expanding the homestead exclusion on their primary residence. The bill sets exclusion amounts based on disability rating: $100,000 for 70%+ disability, $75,000 for 50-69%, $50,000 for 30-49%, and $25,000 for 10-29%. Surviving spouses qualify for the greater of the veteran’s exclusion amount or $45,000, provided the veteran’s death resulted from a service-connected condition. This policy directly affects qualifying disabled veterans and their surviving spouses who own and occupy their primary residence, effective for taxes due in 2025.
HB 422, the "Beyond The Choice Act," eliminates a 12-month residency wait period for eligible veterans and their dependents at North Carolina public colleges and universities. It allows veterans who served 90+ days of active duty, their dependents, or other individuals covered under federal law (38 U.S.C. § 3679) to pay in-state tuition rates immediately upon admission, without needing to establish residency first. This change applies to all qualifying students enrolling in the 2025-2026 academic year and beyond. The bill directly benefits veterans and their families by reducing financial barriers to higher education in North Carolina.
SB 660 increases the property tax exemption for disabled veterans in North Carolina from $45,000 to $75,000 of home value, effective for taxes starting July 2025. It also allows 100% disabled veterans to exclude their primary vehicle from property tax and creates a prequalification process to determine eligibility before purchasing a home. Local governments will be reimbursed by the state for 50% of revenue losses from these exemptions, capped at 1% of their general fund revenue. The bill directly affects North Carolina residents who are 100% disabled veterans or surviving spouses of such veterans.
HB 683 expands North Carolina's property tax exclusion for disabled veterans by removing the $45,000 cap and excluding the **entire appraised value** of a qualifying veteran's primary residence from property taxes. It directly affects **disabled veterans** (with VA-certified service-connected disabilities) and their **unremarried surviving spouses**, who previously could only exclude the first $45,000 of their home's value. The bill requires the state to **reimburse local governments** for lost tax revenue through a "hold harmless amount" calculated by multiplying the excluded value by the local tax rate, with counties reporting this by September 1 and receiving funds by December 31 annually. This change takes effect for taxes due in 2026 and ensures no net revenue loss for local governments.
