# North Carolina HB 432: AN ACT TO INCREASE THE EXCLUSION AMOUNT UNDER THE ELDERLY OR DISABLED PROPERTY TAX HOMESTEAD EXCLUSION, TO EXPAND THE DISABLED VETERAN PROPERTY TAX HOMESTEAD EXCLUSION, TO CREATE THE HOMEOWNER ADVANTAGE PROPERTY TAX RELIEF PROGRAM AND THE ELDERLY PROPERTY TAX HOMESTEAD CIRCUIT BREAKER PROGRAM AND TO MAKE CONFORMING CHANGES NECESSARY TO IMPLEMENT THOSE PROGRAMS, AND TO CREATE EXEMPTIONS TO THE FORCED SALE OF A HOMESTEAD.

North Carolina HB 432, AN ACT TO INCREASE THE EXCLUSION AMOUNT UNDER THE ELDERLY OR DISABLED PROPERTY TAX HOMESTEAD EXCLUSION, TO EXPAND THE DISABLED VETERAN PROPERTY TAX HOMESTEAD EXCLUSION, TO CREATE THE HOMEOWNER ADVANTAGE PROPERTY TAX RELIEF PROGRAM AND THE ELDERLY PROPERTY TAX HOMESTEAD CIRCUIT BREAKER PROGRAM AND TO MAKE CONFORMING CHANGES NECESSARY TO IMPLEMENT THOSE PROGRAMS, AND TO CREATE EXEMPTIONS TO THE FORCED SALE OF A HOMESTEAD., is a 2025-2026 Session House bill sponsored by Jimmy Dixon (Republican), Brian Echevarria (Republican), Neal Jackson (Republican) and 1 others; status passed house, last action 2025-04-28 (Ref To Com On Rules and Operations of the Senate) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/NC-HB432-2025
- 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 432
- State: North Carolina
- Session: 2025-2026 Session
- Title: AN ACT TO INCREASE THE EXCLUSION AMOUNT UNDER THE ELDERLY OR DISABLED PROPERTY TAX HOMESTEAD EXCLUSION, TO EXPAND THE DISABLED VETERAN PROPERTY TAX HOMESTEAD EXCLUSION, TO CREATE THE HOMEOWNER ADVANTAGE PROPERTY TAX RELIEF PROGRAM AND THE ELDERLY PROPERTY TAX HOMESTEAD CIRCUIT BREAKER PROGRAM AND TO MAKE CONFORMING CHANGES NECESSARY TO IMPLEMENT THOSE PROGRAMS, AND TO CREATE EXEMPTIONS TO THE FORCED SALE OF A HOMESTEAD.
- Status: passed house
- Chamber: House
- Introduced: 2025-03-18
- Last action: 2025-04-28, Ref To Com On Rules and Operations of the Senate
- Sponsors: Jimmy Dixon (Republican), Brian Echevarria (Republican), Neal Jackson (Republican), Matthew Winslow (Republican)
- Cosponsors: 13
- Subjects: AGING, APPRAISALS, ARMED FORCES, DISABLED PERSONS, PERSONNEL, PROPERTY, PUBLIC, REAL ESTATE, REPORTS, REVENUE DEPT
- Touches household money: no
- Roll calls: 1 (110 yes, 0 no in all)
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Jimmy Dixon (Republican), House
- Sponsor: Brian Echevarria (Republican), House
- Sponsor: Neal Jackson (Republican), House
- Sponsor: Matthew Winslow (Republican), House
- Cosponsor: Jay Adams (Republican), House
- Cosponsor: Jonathan L. Almond (Republican), House
- Cosponsor: Brian Biggs (Republican), House
- Cosponsor: Jerry "Alan" Branson (Republican), House
- Cosponsor: Mike Clampitt (Republican), House
- Cosponsor: Blair Eddins (Republican), House
- Cosponsor: Frank Iler (Republican), House
- Cosponsor: Keith Kidwell (Republican), House
- Cosponsor: Donnie Loftis (Republican), House
- Cosponsor: Joseph Pike (Republican), House
- Cosponsor: Paul Scott (Republican), House
- Cosponsor: Bill Ward (Republican), House
- Cosponsor: Jeff Zenger (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-16 | House | HB 432: Property Tax Relief Study. | pass | 110 | 0 | 7 |

## Actions (14)

- 2025-04-28: Ref To Com On Rules and Operations of the Senate (Senate)
- 2025-04-28: Passed 1st Reading (Senate)
- 2025-04-28: Regular Message Received From House (Senate)
- 2025-04-17: Regular Message Sent To Senate (House)
- 2025-04-16: Passed 3rd Reading (House)
- 2025-04-16: Passed 2nd Reading (House)
- 2025-04-15: Placed On Cal For 04/16/2025 (House)
- 2025-04-15: Cal Pursuant Rule 36(b) (House)
- 2025-04-15: Reptd Fav (House)
- 2025-04-15: Re-ref Com On Rules, Calendar, and Operations of the House (House)
- 2025-04-15: Reptd Fav Com Substitute (House)
- 2025-03-19: Ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the House (House)
- 2025-03-19: Passed 1st Reading (House)
- 2025-03-18: Filed (House)

## Bill text

- Edition 1: [PDF](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H432v1.pdf)
- Filed: [PDF](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H432v0.pdf)
- Latest Edition: [PDF](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H432v2.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 377: 2026 Court Changes. (vetoed)
- HB 958: AN ACT TO MAKE VARIOUS CHANGES TO ELECTION ADMINISTRATION LAWS AND CAMPAIGN FINANCE LAWS. (vetoed)
- HB 268: 2026 Budget Technical Corrections - II. (signed)
- SB 445: Regulatory Reform Act of 2026. (signed)
- HB 199: Authorize Municipal Deannexation. (passed house)

## Sources
- [Edition 1 (PDF)](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H432v1.pdf)
- [Filed (PDF)](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H432v0.pdf)
- [Latest Edition (PDF)](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H432v2.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 377: 2026 Court Changes.](https://policyrisk.com/state-bill/NC-HB377-2025)
- [HB 958: AN ACT TO MAKE VARIOUS CHANGES TO ELECTION ADMINISTRATION LAWS AND CAMPAIGN FIN…](https://policyrisk.com/state-bill/NC-HB958-2025)
- [HB 268: 2026 Budget Technical Corrections - II.](https://policyrisk.com/state-bill/NC-HB268-2025)
- [SB 445: Regulatory Reform Act of 2026.](https://policyrisk.com/state-bill/NC-SB445-2025)
- [HB 199: Authorize Municipal Deannexation.](https://policyrisk.com/state-bill/NC-HB199-2025)
- [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-HB432-2025 (as of 2026-11-01).