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NC H1076

Bill

Status

Introduced

5/26/2022

Primary Sponsor

Terence Everitt

Click for details

Origin

House of Representatives

2021-2022 Session

AI Summary

  • Eliminates the $45,000 property value cap on the disabled veterans homestead property tax exclusion, allowing full waiver of property taxes on permanent residences owned and occupied by qualifying disabled veterans
  • Extends eligibility to surviving spouses of disabled veterans who have not remarried
  • Defines qualifying disabled veterans as those with honorable discharge who receive VA benefits under 38 U.S.C. § 2101, have service-connected permanent total disability certification, or whose death resulted from a service-connected condition
  • Establishes state reimbursement to counties and cities for tax revenue lost through the exemption, with the Secretary of Revenue distributing funds by December 31 each year
  • Effective for property taxes imposed for taxable years beginning on or after July 1, 2022

Legislative Description

Disabled Veterans Property Tax Waiver

Public

Last Action

Re-ref Com On Rules, Calendar, and Operations of the House

6/6/2022

Committee Referrals

Rules, Calendar, and Operations of the House6/6/2022
Homeland Security, Military, and Veterans Affairs5/27/2022

Full Bill Text

No bill text available