North Carolina legislation · 2025-2026 Session
North Carolina H1122: Expand Disabled Veteran Prop. Tax Exclusion.
Status: In committee, April 30, 2026
What the bill says
An act to expand the disabled veteran property tax homestead exclusion by excluding from taxation the entire appraised value of the primary residence and to reimburse local governments for their resulting revenue loss.
From the introduced text:
A BILL TO BE ENTITLED AN ACT TO EXPAND THE DISABLED VETERAN PROPERTY TAX HOMESTEAD EXCLUSION BY EXCLUDING FROM TAXATION THE ENTIRE APPRAISED VALUE OF THE PRIMARY RESIDENCE AND TO REIMBURSE LOCAL GOVERNMENTS FOR THEIR RESULTING REVENUE LOSS. 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 thousand dollars ($45,000) 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 …
Sponsors
- Crawford, Sarah (D, 66) · primary sponsor
- Pittman, Dante (D, 24) · primary sponsor
- Ager, Eric (D, 114) · primary sponsor
- Alston, Vernetta (D, 29) · primary sponsor
- Brown, Gloristine (D, 8)
- Brown, Kanika (D, 71)
- Brown, Terry M. (D, 92)
- Butler, Deb (D, 18)
- Dahle, Allison A. (D, 11)
- Greenfield, Julia (D, 100)
- Harrison, Pricey (D, 61)
- Jackson, Frances (D, 45)
Latest actions
- : Ref To Com On Rules, Calendar, and Operations of the House
- : Passed 1st Reading
- : Filed
Subjects: PROPERTY, BUDGETING, REVENUE DEPT., TAX EXEMPTIONS, TAXES, PROPERTY, DISABLED PERSONS, VETERANS, REAL ESTATE
Common questions
- What is H1122?
- H1122 is a bill in the North Carolina Legislature (2025-2026 Session): Expand Disabled Veteran Prop. Tax Exclusion.
- What does H1122 do?
- In its own words: An act to expand the disabled veteran property tax homestead exclusion by excluding from taxation the entire appraised value of the primary residence and to reimburse local governments for their resulting revenue loss.
- What is the status of H1122?
- In committee as of April 30, 2026. Latest action: Ref To Com On Rules, Calendar, and Operations of the House (April 30, 2026).
- Who sponsored H1122?
- Crawford, Sarah (D, 66), with 11 co-sponsors.
- Where is the official record for H1122?
- On the North Carolina Legislature website: https://www.ncleg.gov/BillLookUp/2025/H1122
Source: official North Carolina record. Tracked by Delilah, AI for legislation across all 50 states and Congress.