# North Carolina HB 118: AN ACT TO MODIFY THE DISABLED VETERAN PROPERTY TAX HOMESTEAD EXCLUSION TO EXCLUDE FROM TAXATION THE PERCENTAGE OF APPRAISED VALUE OF A PRIMARY RESIDENCE OWNED BY A DISABLED VETERAN THAT IS EQUAL TO THE VETERAN'S DISABILITY RATING.

North Carolina HB 118, AN ACT TO MODIFY THE DISABLED VETERAN PROPERTY TAX HOMESTEAD EXCLUSION TO EXCLUDE FROM TAXATION THE PERCENTAGE OF APPRAISED VALUE OF A PRIMARY RESIDENCE OWNED BY A DISABLED VETERAN THAT IS EQUAL TO THE VETERAN'S DISABILITY RATING., is a 2025-2026 Session House bill sponsored by Grant L. Campbell, MD (Republican), Allen Chesser (Republican), Donnie Loftis (Republican) and 1 others; status in committee, last action 2025-09-23 (Re-ref Com On Rules, Calendar, and Operations of the House) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/NC-HB118-2025
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: North Carolina HB 118
- State: North Carolina
- Session: 2025-2026 Session
- Title: AN ACT TO MODIFY THE DISABLED VETERAN PROPERTY TAX HOMESTEAD EXCLUSION TO EXCLUDE FROM TAXATION THE PERCENTAGE OF APPRAISED VALUE OF A PRIMARY RESIDENCE OWNED BY A DISABLED VETERAN THAT IS EQUAL TO THE VETERAN'S DISABILITY RATING.
- Status: in committee
- Chamber: House
- Introduced: 2025-02-13
- Last action: 2025-09-23, Re-ref Com On Rules, Calendar, and Operations of the House
- Sponsors: Grant L. Campbell, MD (Republican), Allen Chesser (Republican), Donnie Loftis (Republican), Mike Schietzelt (Republican)
- Cosponsors: 60
- Subjects: ARMED FORCES, DISABLED PERSONS, HOUSING, LOCAL GOVERNMENT, PERSONNEL, PROPERTY, PUBLIC, REAL ESTATE, TAX EXEMPTIONS, TAXATION, TAXES, PROPERTY, VETERANS
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Grant L. Campbell, MD (Republican), House
- Sponsor: Allen Chesser (Republican), House
- Sponsor: Donnie Loftis (Republican), House
- Sponsor: Mike Schietzelt (Republican), House
- Cosponsor: Eric Ager (Democratic), House
- Cosponsor: Jonathan L. Almond (Republican), House
- Cosponsor: Cynthia Ball (Democratic), House
- Cosponsor: Jerry "Alan" Branson (Republican), House
- Cosponsor: Allen Buansi (Democratic), House
- Cosponsor: Laura Budd (Democratic), House
- Cosponsor: Deb Butler (Democratic), House
- Cosponsor: Celeste C. Cairns (Republican), House
- Cosponsor: Todd Carver (Republican), House
- Cosponsor: Charles Smith (Democratic), House
- Cosponsor: Tracy Clark (Democratic), House
- Cosponsor: Bryan Cohn (Democratic), House
- Cosponsor: Mike Colvin (Democratic), House
- Cosponsor: Sarah Crawford (Democratic), House
- Cosponsor: Carla D. Cunningham (Independent), House
- Cosponsor: Ted Davis, Jr. (Republican), House
- Cosponsor: Brian Echevarria (Republican), House
- Cosponsor: Blair Eddins (Republican), House
- Cosponsor: Frances Jackson, PhD (Democratic), House
- Cosponsor: Gloristine Brown (Democratic), House
- Cosponsor: Garland E. Pierce (Democratic), House
- Cosponsor: Wyatt Gable (Republican), House
- Cosponsor: Edward C. Goodwin (Republican), House
- Cosponsor: Julia Greenfield (Democratic), House
- Cosponsor: Pricey Harrison (Democratic), House
- Cosponsor: Beth Helfrich (Democratic), House
- Cosponsor: Chris Humphrey (Republican), House
- Cosponsor: Frank Iler (Republican), House
- Cosponsor: B. Ray Jeffers (Democratic), House
- Cosponsor: Monika Johnson-Hostler (Democratic), House
- Cosponsor: Kanika Brown (Democratic), House
- Cosponsor: Carolyn G. Logan (Democratic), House
- Cosponsor: Tim Longest (Democratic), House
- Cosponsor: Jarrod Lowery (Republican), House
- Cosponsor: Nasif Majeed (Independent), House
- Cosponsor: Jeffrey C. McNeely (Republican), House
- Cosponsor: Charles W. Miller (Republican), House
- Cosponsor: Marcia Morey (Democratic), House
- Cosponsor: Ben T. Moss, Jr. (Republican), House
- Cosponsor: Neal Jackson (Republican), House
- Cosponsor: Erin Paré (Republican), House
- Cosponsor: Joseph Pike (Republican), House
- Cosponsor: Dante Pittman (Democratic), House
- Cosponsor: Lindsey Prather (Democratic), House
- Cosponsor: Renée A. Price (Democratic), House
- Cosponsor: Rodney D. Pierce (Democratic), House
- Cosponsor: Timothy Reeder, MD (Republican), House
- Cosponsor: Heather H. Rhyne (Republican), House
- Cosponsor: Dennis Riddell (Republican), House
- Cosponsor: James Roberson (Democratic), House
- Cosponsor: Stephen M. Ross (Republican), House
- Cosponsor: Paul Scott (Republican), House
- Cosponsor: Bill Ward (Republican), House
- Cosponsor: Harry Warren (Republican), House
- Cosponsor: Diane Wheatley (Republican), House
- Cosponsor: Shelly Willingham (Democratic), House
- Cosponsor: David Willis (Republican), House
- Cosponsor: Matthew Winslow (Republican), House
- Cosponsor: Jeff Zenger (Republican), House
- Cosponsor: Julie von Haefen (Democratic), House

## Actions (7)

- 2025-09-23: Re-ref Com On Rules, Calendar, and Operations of the House (House)
- 2025-09-23: Reptd Fav Com Sub 2 (House)
- 2025-03-18: Re-ref Com On Finance (House)
- 2025-03-18: Reptd Fav Com Substitute (House)
- 2025-02-17: Ref to the Com on Homeland Security and Military and Veterans Affairs, if favorable, Finance, if favorable, Rules, Calendar, and Operations of the House (House)
- 2025-02-17: Passed 1st Reading (House)
- 2025-02-13: Filed (House)

## Bill text

- Edition 1: [PDF](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H118v1.pdf)
- Edition 2: [PDF](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H118v2.pdf)
- Filed: [PDF](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H118v0.pdf)
- Latest Edition: [PDF](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H118v3.pdf)

## Related bills

- HB 96: AN ACT TO CREATE AN ALTERNATIVE REMEDY FOR THE EXPEDITED REMOVAL OF UNAUTHORIZED PERSONS FROM PRIVATE PROPERTY BY A LAW ENFORCEMENT AGENCY. (vetoed)
- HB 958: AN ACT TO MAKE VARIOUS CHANGES TO ELECTION ADMINISTRATION LAWS AND CAMPAIGN FINANCE LAWS. (vetoed)
- HB 377: 2026 Court Changes. (vetoed)
- SB 445: Regulatory Reform Act of 2026. (signed)
- HB 268: 2026 Budget Technical Corrections - II. (signed)
- HB 147: Various Local Provisions XI. (became law)

## Sources
- [Edition 1 (PDF)](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H118v1.pdf)
- [Edition 2 (PDF)](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H118v2.pdf)
- [Filed (PDF)](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H118v0.pdf)
- [Latest Edition (PDF)](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H118v3.pdf)

## Related
- [HB 96: AN ACT TO CREATE AN ALTERNATIVE REMEDY FOR THE EXPEDITED REMOVAL OF UNAUTHORIZE…](https://policyrisk.com/state-bill/NC-HB96-2025)
- [HB 958: AN ACT TO MAKE VARIOUS CHANGES TO ELECTION ADMINISTRATION LAWS AND CAMPAIGN FIN…](https://policyrisk.com/state-bill/NC-HB958-2025)
- [HB 377: 2026 Court Changes.](https://policyrisk.com/state-bill/NC-HB377-2025)
- [SB 445: Regulatory Reform Act of 2026.](https://policyrisk.com/state-bill/NC-SB445-2025)
- [HB 268: 2026 Budget Technical Corrections - II.](https://policyrisk.com/state-bill/NC-HB268-2025)
- [HB 147: Various Local Provisions XI.](https://policyrisk.com/state-bill/NC-HB147-2025)
- [North Carolina bills](https://policyrisk.com/states/north-carolina/bills)
- [North Carolina state hub](https://policyrisk.com/states/north-carolina)
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Source: PRIA, https://policyrisk.com/state-bill/NC-HB118-2025 (as of 2026-11-01).