Budget & Taxes (Property Tax)

died · North Carolina · Senate Apr 30, 2026

SB 898: Citizens' Tax Relief Circuit Breaker Mods.

This bill directs $250,000 to the North Carolina Association of County Commissioners to fund grants for counties that advertise property tax relief programs. It also modifies the state's homestead circuit breaker program by raising the income eligibility limit to $45,000 for single applicants starting in 2027, with a higher threshold for married couples. Additionally, the law requires counties to report their total tax deferrals to the Secretary of Revenue by September 1 to receive reimbursement for those amounts. These changes take effect for tax years beginning on or after July 1, 2027, and July 1, 2026, respectively.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates funding for tax relief grants and raises income limits for property tax relief, directly supporting lower-income taxpayers.95% confidence ✓ HousingSupports HousingBill funds property tax relief programs and raises homestead circuit breaker limits, directly assisting homeowners with housing costs.85% confidence

Sub-Topics Property Tax Property Taxes

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passed · North Carolina · House May 7, 2025

HB 94: Disabled Veteran Homestead Exclusion Prequalification.

HB 94 allows disabled veterans and their unremarried surviving spouses to prequalify for the disabled veteran property tax homestead exclusion. This means individuals can apply to determine their eligibility for the tax benefit before they purchase a permanent residence. Applicants submit a prequalification form with their disability certification, and the county assessor must notify them of their eligibility within 30 days. The bill aims to help taxpayers and lenders account for this tax relief when making home purchase decisions. After prequalification, a separate application for the exclusion is still required once a permanent residence is acquired.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for disabled veterans, reducing their tax burden and aligning with tax relief indicators for lower-income groups.95% confidence ✓ HousingSupports HousingProvides property tax exemption prequalification for disabled veterans purchasing homes, reducing housing costs and promoting affordability for a vulnerable group.95% confidence ✓ VeteransSupports VeteransBill enables disabled veterans to prequalify for property tax exclusion, removing barriers to accessing financial benefits through streamlined eligibility determination.95% confidence

Sub-Topics Property Tax Homeownership Property Taxes Veteran Healthcare Veteran Housing

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died · North Carolina · House Apr 30, 2025

HB 729: Farmland Protection Act.

HB 729, titled the "Farmland Protection Act," makes several changes related to solar energy development. It reduces the property tax exclusion for solar energy electric systems from 80% to 40% of their appraised value, which will increase the taxable value of these systems. The bill also prohibits the construction of new utility-scale solar projects that are not qualifying facilities under federal law, unless they are sited on specific types of land such as brownfields, non-agricultural land, or clear-cut timberland. Additionally, it updates the effective dates for requirements regarding financial assurance and decommissioning plans for utility-scale solar projects, affecting both existing and new facilities.

Topics ✗ Budget & TaxesOpposes Budget & TaxesReduces property tax exclusion for solar systems from 80% to 40%, increasing taxable value and tax burden. Direct tax policy change reducing tax benefits.95% confidence ✗ EnergyOpposes EnergyReduces solar tax exclusion, restricts new utility-scale solar projects on farmland, directly limiting renewable energy development.95% confidence ✗ EnvironmentOpposes EnvironmentReduces tax incentives for solar energy and restricts new utility-scale projects, hindering clean energy adoption which supports environmental protection.85% confidence

Sub-Topics Property Tax Solar

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died · North Carolina · House Jun 25, 2025

HB 59: Modify Homestead Exclusions.

HB 59 would increase the income eligibility limit for North Carolina's elderly or disabled property tax homestead exclusion from $25,000 to $48,000 for taxable years beginning July 1, 2026. This change would directly affect homeowners aged 65 or older, or those who are totally and permanently disabled, who meet other criteria (like being a North Carolina resident and owning their home as a permanent residence). The bill modifies the existing rule that currently limits eligibility to those with incomes under $25,000, raising the threshold to $48,000 while maintaining the exclusion amount as the greater of $25,000 or 50% of the home's appraised value. The change aims to expand access to this property tax relief for qualifying low-to-moderate income homeowners. (Note: The bill was withdrawn in June 2025 and has not become law.)

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands property tax exemption for elderly/disabled homeowners, reducing tax burden for moderate-income residents. Directly modifies tax exclusion rules under taxation policy.95% confidence ✓ HousingSupports HousingIncreases property tax relief for elderly/disabled homeowners, reducing financial burden to maintain housing stability.90% confidence

Sub-Topics Property Tax Property Taxes

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in committee · North Carolina · Senate Feb 18, 2025

SB 109: Veterans Appreciation Act.

SB 109, the Veterans Appreciation Act, increases property tax relief for disabled veterans in North Carolina by expanding the homestead exclusion to cover the value increase from U.S. Department of Veterans Affairs (VA) housing grants. It directly affects disabled veterans who receive VA housing grants for service-connected disabilities, allowing them to exclude up to $45,000 of their home’s appraised value plus grant-funded improvements from property taxes. The bill adds a prequalification process, letting veterans apply in advance of purchasing a home to confirm eligibility, with county assessors required to notify applicants within 30 days. This change takes effect for property taxes on homes owned after July 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands property tax exemption for disabled veterans, reducing their tax burden through tax exemptions as directly stated in bill summary.95% confidence ✓ HousingSupports HousingProvides property tax relief for disabled veterans, reducing housing costs and supporting affordability through tax exemptions for VA grant-funded homes.92% confidence ✓ VeteransSupports VeteransExpands property tax relief for disabled veterans by excluding VA grant-funded home improvements from taxable value, directly advancing veteran benefits as described.95% confidence

Sub-Topics Procurement Property Tax Property Taxes Veteran Healthcare Veteran Housing

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in committee · North Carolina · House Feb 5, 2025

HB 39: Disabled Veteran Motor Vehicle Tax Exclusion.

HB 39 excludes motor vehicles owned by veterans with a 100% disability rating certified by the U.S. Department of Veterans Affairs from North Carolina property tax. It amends state tax law to add these vehicles as a designated exempt class under G.S. 105-275. The exclusion applies to vehicles registered on or after January 1, 2026. This policy directly affects eligible disabled veterans who own motor vehicles, reducing their property tax burden. The bill does not change eligibility criteria or tax rates for other vehicle classes.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for disabled veterans, reducing tax burden per tax law amendment (G.S. 105-275). Direct tax relief aligns with support indicators.95% confidence ✓ VeteransSupports VeteransExcludes disabled veterans' vehicles from property tax, reducing financial burden for eligible veterans with 100% VA disability rating.95% confidence

Sub-Topics Property Tax Veteran Benefits

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in committee · North Carolina · House Feb 13, 2025

HB 115: Child Care Facility Tax Exemption.

HB 115 exempts properly licensed child care facilities from property tax if they are used exclusively for child care. It applies to facilities operating under North Carolina's child care licensing rules (Chapter 110) and excludes both the building and necessary adjacent land from taxation. Partial exemptions are allowed if only part of a facility serves child care, but facilities on probation or with suspended licenses lose the exemption. The tax exemption takes effect for property taxes due on or after July 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax exemption for child care facilities, directly reducing property tax burden per tax exemptions subject and summary.95% confidence

Sub-Topics Property Tax Tax Incentives

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in committee · North Carolina · Senate Feb 24, 2025

SB 128: Heroes Homestead Act.

SB 128, the Heroes Homestead Act, increases the property tax exemption for disabled veterans in North Carolina from $45,000 to $76,500 of a home's appraised value. This change directly affects qualifying disabled veterans who own and occupy their primary residence, providing greater tax relief on their homes. The bill amends North Carolina's property tax law to set the new exclusion amount, effective for taxes due on or after July 1, 2026. It does not apply to other property tax relief programs.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases property tax exemption for disabled veterans, reducing their tax burden per North Carolina tax law amendment.95% confidence ✓ VeteransSupports VeteransIncreases property tax exemption for disabled veterans from $45k to $76.5k, expanding financial relief for qualifying veterans per bill's explicit language.95% confidence

Sub-Topics Property Tax Tax Incentives Veteran Housing

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in committee · North Carolina · Senate Feb 25, 2025

SB 135: Expand Homestead Exclusion Inc. Elig. Limit.

This bill increases North Carolina's income limit for the property tax homestead exclusion for elderly or disabled homeowners from $25,000 to $48,000, effective for taxes due in 2025. It applies to qualifying homeowners whose income would otherwise disqualify them from the exclusion. The new limit will automatically adjust annually based on Social Security cost-of-living adjustments, rounded to the nearest $100. This change directly affects low-to-moderate-income elderly or disabled homeowners seeking property tax relief.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands property tax exemption for low-income elderly/disabled homeowners, providing direct tax relief and reducing their tax burden under state tax policy.95% confidence ✓ HousingSupports HousingIncreases property tax exemption income limit for elderly/disabled homeowners, reducing tax burden and supporting housing affordability for vulnerable groups.92% confidence

Sub-Topics Property Tax Property Taxes

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in committee · North Carolina · Senate Feb 25, 2025

SB 143: Disabled Veteran Property Tax Exemption.

SB 143 expands North Carolina's property tax exemption for disabled veterans by increasing the excluded value from the previous amount to $45,000 of a home's appraised value. It applies to veterans who own and occupy their permanent residence as their primary home, excluding this amount from property taxes. The bill prohibits qualifying veterans from using this exemption alongside other property tax relief programs. This change takes effect for property taxes due on or after July 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands property tax exemption for disabled veterans, providing targeted tax relief under taxation policy, directly aligning with tax exemption indicators.95% confidence ✓ VeteransSupports VeteransExpands disabled veterans' property tax exemption from prior amount to $45,000, increasing financial relief for qualifying veterans.95% confidence

Sub-Topics Property Tax Tax Incentives Veteran Benefits Veteran Healthcare Veteran Housing

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