GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2011

H                                                                                                                                                    1

HOUSE BILL 818

 

 

Short Title:        Modify Disabled Vet Property Tax Exemption.		(Public)
Sponsors:	Representative McElraft (Primary Sponsor). For a complete list of Sponsors, see Bill Information on the NCGA Web Site.
Referred to:	Finance.

April 7, 2011

A BILL TO BE ENTITLED

AN ACT to enhance the disabled veteran property tax homestead exclusion for combat‑related disabled veterans.

The General Assembly of North Carolina enacts:

SECTION 1.  G.S. 105‑277.1C reads as rewritten:

"§ 105‑277.1C.  Disabled veteran property tax homestead exclusion.

(a)        Classification. – A permanent residence owned and occupied by a qualifying owner is designated a special class of property under Article V, Section 2(2) of the North Carolina Constitution and is taxable in accordance with this section. The first forty‑five thousand dollars ($45,000) of appraised value of the residence is excluded from taxation.taxation for a qualifying owner due to a service‑connected disability, and the greater of forty‑five thousand dollars ($45,000) or fifty percent (50%) of the appraised value of the residence is excluded from taxation for a qualifying owner due to a combat‑related disability. A qualifying owner who receives an exclusion under this section may not receive other property tax relief.

(b)        Definitions. – The following definitions apply in this section:

(1)        Combat‑related. – Defined in 10 U.S.C. § 1413a.

(1a)      Disabled veteran. – A veteran of any branch of the Armed Forces of the United States whose character of service at separation was honorable or under honorable conditions and who satisfies one of the following requirements:

a.         As of January 1 preceding the taxable year for which the exclusion allowed by this section is claimed, the veteran had received benefits under 38 U.S.C. § 2101.

b.         The veteran has received a certification by the United States Department of Veterans Affairs or another federal agency indicating that,received, as of January 1 preceding the taxable year for which the exclusion allowed by this section is claimed, either or both a certification by the United States Department of Veterans Affairs indicating that the veteran he or she has a service‑connected, permanent, and total disability.disability or a certification by the United States Department of Defense indicating that the veteran has a combat‑related, permanent, and total disability or both.

c.         The veteran is deceased and the United States Department of Veterans Affairs or another federal agencythe United States Department of Defense has certified that, as of January 1 preceding the taxable year for which the exclusion allowed by this section is claimed, the veteran's death was the result of a service‑connected or combat‑related condition.

(2)        Repealed by Session Laws 2009‑445, s. 22(c), effective for taxes imposed for taxable years beginning on or after July 1, 2009.

(3)        Permanent residence. – Defined in G.S. 105‑277.1.

(4)        Property tax relief. – Defined in G.S. 105‑277.1.

(4a)      Qualifying owner. – An owner, as defined in G.S. 105‑277.1, who is a North Carolina resident and one of the following:

a.         A disabled veteran.

b.         The surviving spouse of a disabled veteran who has not remarried.

(5), (6) Repealed by Session Laws 2009‑445, s. 22(c), effective for taxes imposed for taxable years beginning on or after July 1, 2009.

(7)        Service‑connected. – Defined in 38 U.S.C. § 101.

...

(f)         Application. – An application for the exclusion allowed under this section should be filed during the regular listing period, but may be filed and must be accepted at any time up to and through June 1 preceding the tax year for which the exclusion is claimed. An applicant for an exclusion under this section for a service‑connected disability must establish eligibility for the that exclusion by providing a copy of the veteran's disability certification of service‑connected disability or evidence of benefits received under 38 U.S.C. § 2101. An applicant for an exclusion under this section for a combat‑related disability must establish eligibility for that exclusion by providing a copy of the veteran's certification of combat‑related disability."

SECTION 2.  This act is effective for taxes imposed for taxable years beginning on or after July 1, 2011.