GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2011
H D
HOUSE DRH80132-MC-112 (03/07)
Short Title: Modify Disabled Vet Property Tax Exemption. |
(Public) |
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Sponsors: |
Representative McElraft. |
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Referred to: |
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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.