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HB 683NORTH CAROLINASession 2025State Billin committee

High Impact

North Carolina Bill H 683 Eliminates Property Taxes on Primary Residences for Qualified Disabled Veterans and Sets Up Local Government Reimbursements

Original title: Expand Disabled Veteran Prop. Tax Exclusion.

Last action · April 3, 2025: Ref To Com On Rules, Calendar, and Operations of the House (House action)Sponsors: Sarah Crawford and 19 others

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What This Bill Would Do

House Bill 683 expands the property tax exclusion for qualifying disabled veterans and surviving spouses in North Carolina by exempting the entire appraised value of their primary residence, replacing the previous $45,000 limit. It requires the state to reimburse local governments and cities for their resulting revenue losses beginning with taxable years on or after July 1, 2026.

Why it matters

Qualifying disabled homeowners will pay zero property tax on their primary residences, while local governments will receive state reimbursements funded through Department of Revenue collections to cover the resulting tax revenue gaps.

Background

Under prior North Carolina law, only the first $45,000 of appraised value of a qualifying disabled veteran's primary residence was excluded from property taxation. context

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.

Directly affected

Disabled veterans

Qualifying disabled veterans will have the entire appraised value of their primary residence excluded from property taxation.

Directly affected

Surviving spouses of disabled veterans

Unremarried surviving spouses of qualifying disabled veterans are eligible for the total property tax exclusion on their primary residence.

Directly affected

County tax collectors

County tax collectors are required to calculate and report their total hold harmless amounts to the Secretary of Revenue by September 1 annually.

Directly affected

Local governments and cities

Local governments and cities will experience a shift in property tax revenue replaced by annual state reimbursements distributed by December 31.

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

What property is covered by the tax exclusion under House Bill 683?

The bill covers the entire appraised value of the primary residence owned and occupied by a qualifying disabled veteran or an unremarried surviving spouse.

How will local governments be compensated for the lost tax revenue?

County tax collectors must report their total to the Secretary of Revenue by September 1 each year, and the Secretary will distribute the reimbursement funds by December 31.

When does this property tax expansion take effect?

The law is effective for taxes imposed for taxable years beginning on or after July 1, 2026.

What else do you want to know?

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Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

3 actions

Apr 3, 2025House
Ref To Com On Rules, Calendar, and Operations of the House
Apr 3, 2025House
Passed 1st Reading
Apr 1, 2025HouseIntroduced
Filed

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

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