A BILL TO BE ENTITLED
AN ACT to exclude motor vehicles owned by a veteran with a one hundred percent disability rating from the property tax.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑275 reads as rewritten:
"§ 105‑275.  Property classified and excluded from the tax base.
The following classes of property are designated special classes under Article V, Sec. 2(2), of the North Carolina Constitution and are excluded from tax:
…
(5b)	Motor vehicles owned by a person who has a one hundred percent (100%) disability rating certified by the United States Department of Veterans Affairs.
…."
SECTION 2.  This act becomes effective January 1, 2026, and applies to motor vehicles registered on or after that date.