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Read. Follow. Verify.North Carolina Bill Replaces Flat Veteran Property Tax Exclusion with Percentage Based on Disability Rating
Last action · September 23, 2025: Re-ref Com On Rules, Calendar, and Operations of the House (House action)Sponsors: Grant Campbell and 63 others
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What This Bill Would Do
North Carolina House Bill 118 replaces the current $45,000 property tax exemption for disabled veterans' primary residences with an exclusion equal to the veteran's specific percentage of the home's , effective for taxable years starting July 1, 2025.
Qualifying disabled homeowners will see property tax exemptions scale directly with their VA disability percentage rather than being capped at a fixed $45,000 valuation, altering the tax burden for veterans with ratings above or below that threshold.
Who It Would Affect
Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.
Disabled veterans
Eligible veterans will receive a property tax exclusion calculated as a percentage of their home's appraised value corresponding to their VA disability rating instead of a flat $45,000 exemption.
Surviving spouses of disabled veterans
Surviving spouses will receive an exclusion equal to the greater of the veteran's percentage-based exclusion amount at death or the first $45,000 of appraised value, subject to service-connected death certification requirements.
Property co-owners
Co-owners who are not husband and wife must apply separately, and their exclusions are capped at their proportionate share of the property's valuation.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
How is the new property tax exclusion calculated for disabled veterans?
What is the deadline for filing an application for the tax exclusion?
When does this tax relief change take effect?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Currently in committee. The next step in the legislative lifecycle is Floor Vote.
Procedural history
7 actions- Sep 23, 2025HouseRe-ref Com On Rules, Calendar, and Operations of the House
- Sep 23, 2025HouseReptd Fav Com Sub 2
- Mar 18, 2025HouseRe-ref Com On Finance
- Mar 18, 2025HouseReptd Fav Com Substitute
- Feb 17, 2025HouseRef to the Com on Homeland Security and Military and Veterans Affairs, if favorable, Finance, if favorable, Rules, Calendar, and Operations of the House
- Feb 17, 2025HousePassed 1st Reading
Show 1 earlier action
- Feb 13, 2025HouseIntroducedFiled
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Show 59 more sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Transition from Flat Exemption to Proportional Tax Relief
The bill shifts North Carolina's disabled veteran property tax relief from a static $45,000 threshold to a sliding scale matching the exact disability rating percentage.
Connected Entities
Sources
www.ncleg.gov
Analysis Score
0–100- Significance75How much this matters to a regular citizen
- Controversy15Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz30Current news / social attention level
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