S.143

Disabled Veteran Property Tax Exemption

Introduced·2/24/25

North Carolina S143 exempts the first $45,000 of a disabled veteran's home value from property taxes.

North Carolina S143 establishes a property tax exemption for disabled veterans. The first $45,000 of the appraised value of a qualifying veteran's primary residence is exempt from taxation. This exemption applies to permanent residences owned and occupied by the veteran. The exemption is exclusive, meaning the veteran cannot receive other property tax relief. The act is effective for taxes imposed for taxable years beginning on or after July 1, 2025.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Rules and Operations of the Senate Committee
Next
Committee decision

Sponsors

DDD
3
3
RRR
Democratic CaucusRepublican Caucus

History

Feb 25, 2025

Senate

Passed 1st Reading

Feb 25, 2025

Senate

Ref To Com On Rules and Operations of the Senate

Feb 24, 2025

Senate

Filed