North Carolina S228 modifies the property tax homestead exclusion for disabled veterans.

North Carolina S228 modifies the property tax homestead exclusion to exclude from taxation the percentage of the appraised value of a primary residence owned by a disabled veteran that is equal to the veteran's disability rating. This bill applies to veterans with a disability rating of 50% or greater, those who have received benefits under 38 U.S.C. § 2101, and those with a service-connected, permanent, and total disability. Surviving spouses of disabled veterans also qualify for the exclusion.

North Carolina S228 modifies the property tax homestead exclusion for disabled veterans.

North Carolina S228 modifies the property tax homestead exclusion to exclude from taxation the percentage of the appraised value of a primary residence owned by a disabled veteran that is equal to the veteran's disability rating. This bill applies to veterans with a disability rating of 50% or greater, those who have received benefits under 38 U.S.C. § 2101, and those with a service-connected, permanent, and total disability. Surviving spouses of disabled veterans also qualify for the exclusion.