GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025
H 1
HOUSE BILL 299
Short Title: Increase Disabled Veteran Prop Tax Benefit. (Public)
Sponsors: Representatives Goodwin, Winslow, Pike, and Carson Smith (Primary
Sponsors).
For a complete list of sponsors, refer to the North Carolina General Assembly web site.
Referred to: Homeland Security and Military and Veterans Affairs, if favorable, Finance, if
favorable, Rules, Calendar, and Operations of the House
March 6, 2025
*H299 -v-1*
A BILL TO BE ENTITLED 1
AN ACT TO INCREASE THE DISABLED VETERAN PROPERTY TAX HOMESTE AD 2
EXCLUSION. 3
The General Assembly of North Carolina enacts: 4
SECTION 1. G.S. 105-277.1C(a) reads as rewritten: 5
"(a) Classification. – A permanent residence owned and occupied by a qualifying owner 6
is designated a special class of property under Article V, Section 2(2) of the North Carolina 7
Constitution and is taxable in accordance with this section. The first forty-five fifty-four thousand 8
dollars ($45,000) ($54,000) of appraised value of the residence is excluded from taxation. A 9
qualifying owner who receives an exclusion under this section may not receive other property 10
tax relief." 11
SECTION 2. This act is effective for taxes imposed for taxable years beginning on 12
or after July 1, 2025. 13