A BILL TO BE ENTITLED
AN ACT to expand the disabled veteran property tax homestead exclusion.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑277.1C reads as rewritten:
"§ 105‑277.1C.  Disabled veteran property tax homestead exclusion.
(a)	Classification. – A permanent residence owned and occupied by a qualifying owner is designated a special class of property under Article V, Section 2(2) of the North Carolina Constitution and is taxable in accordance with this section. The appraised value of the residence is excluded from taxation. A qualifying owner who receives an exclusion under this section may not receive other property tax relief.
…."
SECTION 2.  This act is effective for taxes imposed for taxable years beginning on or after July 1, 2025.