North Carolina legislation · 2025-2026 Session
North Carolina H118: Disabled Veterans Tax Relief Bill.
Status: Introduced, September 23, 2025
What the bill says
An act to increase the disabled veteran property tax homestead exclusion amount.
From the amended text:
A BILL TO BE ENTITLED AN ACT TO INCREASE THE DISABLED VETERAN PROPERTY TAX HOMESTEAD EXCLUSION AMOUNT. 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 first forty-five sixty-one thousand dollars ($45,000) ($61,000) of 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. (b) Definitions. - The following definitions apply in this section: (1) Disabled veteran. - A veteran of any branch of the Armed Forces of the United States whose character of service at separation was honorable or under honorable conditions and who satisfies one of the following requirements: a. As of January 1 preceding the taxable year for which the exclusion allowed by this section is claimed, the veteran had received benefits under 38 U.S.C. § 2101. b. The veteran has received a certification by the United States Department of Veterans Affairs or another federal agency indicating that, as of January 1 preceding the taxable year for which the …
Sponsors
- Campbell, Grant L. (R, 83) · primary sponsor
- Loftis, Donnie (R, 109) · primary sponsor
- Schietzelt, Mike (R, 35) · primary sponsor
- Chesser, Allen (R, 25) · primary sponsor
- Ager, Eric (D, 114)
- Almond, Jonathan L. (R, 73)
- Ball, Cynthia (D, 49)
- Branson, Jerry (R, 59)
- Brown, Gloristine (D, 8)
- Brown, Kanika (D, 71)
- Buansi, Allen (D, 56)
- Budd, Laura (D, 103)
Latest actions
- : Re-ref Com On Rules, Calendar, and Operations of the House
- : Reptd Fav Com Sub 2
- : Re-ref Com On Finance
- : Reptd Fav Com Substitute
- : Ref to the Com on Homeland Security and Military and Veterans Affairs, if favorable, Finance, if favorable, Rules, Calendar, and Operations of the House
- : Passed 1st Reading
- : Filed
Subjects: PROPERTY, TAX EXEMPTIONS, TAXES, PROPERTY, LOCAL GOVERNMENT, DISABLED PERSONS, VETERANS, REAL ESTATE, PUBLIC
Common questions
- What is H118?
- H118 is a bill in the North Carolina Legislature (2025-2026 Session): Disabled Veterans Tax Relief Bill.
- What does H118 do?
- In its own words: An act to increase the disabled veteran property tax homestead exclusion amount.
- What is the status of H118?
- Introduced as of September 23, 2025. Latest action: Re-ref Com On Rules, Calendar, and Operations of the House (September 23, 2025).
- Who sponsored H118?
- Campbell, Grant L. (R, 83), with 11 co-sponsors.
- Where is the official record for H118?
- On the North Carolina Legislature website: https://www.ncleg.gov/BillLookUp/2025/H118
Source: official North Carolina record. Tracked by Delilah, AI for legislation across all 50 states and Congress.