NC H818

Enhances property tax homestead exclusion for disabled veterans by creating two tiers based on disability type: service-connected disabled veterans receive a $45,000 exclusion, while combat-related disabled veterans receive the greater of $45,000 or 50% of appraised value.

Adds new definition of "combat-related" by reference to 10 U.S.C. § 1413a and allows certifications from the U.S. Department of Defense (in addition to Veterans Affairs) for combat-related disabilities.

Expands eligibility to include veterans with combat-related permanent and total disabilities (previously limited to service-connected disabilities) and clarifies that surviving spouses of disabled veterans who have not remarried may also qualify.

Requires separate documentation procedures: service-connected disability exclusions require disability certification or proof of benefits under 38 U.S.C. § 2101, while combat-related disability exclusions require certification of combat-related disability.

Effective for taxes imposed on taxable years beginning on or after July 1, 2011.