North Carolina legislation · 2025-2026 Session
North Carolina H59: Modify Homestead Exclusions.
Status: Introduced, June 25, 2025
What the bill says
An act to expand the elderly or disabled property tax homestead exclusion.
From the introduced text:
A BILL TO BE ENTITLED AN ACT TO EXPAND THE ELDERLY OR DISABLED PROPERTY TAX HOMESTEAD EXCLUSION. The General Assembly of North Carolina enacts: SECTION 1. G.S. 105-277.1 reads as rewritten: "§ 105-277.1. Elderly or disabled property tax homestead exclusion. (a) Exclusion. - A permanent residence owned and occupied by a qualifying owner is designated a special class of property under Article V, Sec. 2(2) of the North Carolina Constitution and is taxable in accordance with this section. The amount of the appraised value of the residence equal to the exclusion amount is excluded from taxation. The exclusion amount is the greater of twenty five twenty-five thousand dollars ($25,000) or fifty percent (50%) of the appraised value of the residence. An owner who receives an exclusion under this section may not receive other property tax relief. A qualifying owner is an owner who meets all of the following requirements as of January preceding the taxable year for which the benefit is claimed: (1) Is at least 65 years of age or totally and permanently disabled. (2) Has an one or more of the following: a. An income for the preceding calendar year of not more than the income eligibility limit. b. An income for the preceding calendar year of not more than eighty percent (80%) of the applicable area median …
Sponsors
- Paré, Erin (R, 37) · primary sponsor
- Cotham (R) · primary sponsor
- Schietzelt, Mike (R, 35) · primary sponsor
- Echevarria, Brian (R, 82) · primary sponsor
- Almond, Jonathan L. (R, 73)
- Biggs, Brian (R, 70)
- Blust, John M. (R, 62)
- Brown, Kanika (D, 71)
- Butler, Deb (D, 18)
- Carver, Todd (R, 95)
- Cervania, Maria (D, 41)
- Cunningham, Carla D. (I, 106)
Latest actions
- : Re-ref Com On Finance
- : Reptd Fav Com Substitute
- : Re-ref to the Com on Pensions and Retirement, if favorable, Finance, if favorable, Rules, Calendar, and Operations of the House
- : Withdrawn From Com
- : Serial Referral To Rules, Calendar, and Operations of the House Stricken
- : Ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the House
- : Passed 1st Reading
- : Filed
Subjects: PROPERTY, TAX EXEMPTIONS, AGING, TAXES, PROPERTY, DISABLED PERSONS, REAL ESTATE, PUBLIC, TAXATION
Common questions
- What is H59?
- H59 is a bill in the North Carolina Legislature (2025-2026 Session): Modify Homestead Exclusions.
- What does H59 do?
- In its own words: An act to expand the elderly or disabled property tax homestead exclusion.
- What is the status of H59?
- Introduced as of June 25, 2025. Latest action: Re-ref Com On Finance (June 25, 2025).
- Who sponsored H59?
- Paré, Erin (R, 37), with 11 co-sponsors.
- Where is the official record for H59?
- On the North Carolina Legislature website: https://www.ncleg.gov/BillLookUp/2025/H59
Source: official North Carolina record. Tracked by Delilah, AI for legislation across all 50 states and Congress.