# North Carolina SB 109: AN ACT TO INCREASE THE PROPERTY TAX HOMESTEAD EXCLUSION AMOUNT FOR DISABLED VETERANS TO ALLOW FOR THE EXCLUSION OF APPRECIATION OF THE APPRAISED VALUE OF THE PERMANENT RESIDENCE ATTRIBUTABLE TO HOUSING GRANT FUNDING FROM THE UNITED STATES DEPARTMENT OF VETERANS AFFAIRS AND TO ALLOW DISABLED VETERANS TO PREQUALIFY FOR THE DISABLED VETERAN PROPERTY TAX HOMESTEAD EXCLUSION.

North Carolina SB 109, AN ACT TO INCREASE THE PROPERTY TAX HOMESTEAD EXCLUSION AMOUNT FOR DISABLED VETERANS TO ALLOW FOR THE EXCLUSION OF APPRECIATION OF THE APPRAISED VALUE OF THE PERMANENT RESIDENCE ATTRIBUTABLE TO HOUSING GRANT FUNDING FROM THE UNITED STATES DEPARTMENT OF VETERANS AFFAIRS AND TO ALLOW DISABLED VETERANS TO PREQUALIFY FOR THE DISABLED VETERAN PROPERTY TAX HOMESTEAD EXCLUSION., is a 2025-2026 Session Senate bill sponsored by Michael A. Lazzara (Republican), Michael V. Lee (Republican), Benton G. Sawrey (Republican); status in committee, last action 2025-02-18 (Ref To Com On Rules and Operations of the Senate) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/NC-SB109-2025
- 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 SB 109
- State: North Carolina
- Session: 2025-2026 Session
- Title: AN ACT TO INCREASE THE PROPERTY TAX HOMESTEAD EXCLUSION AMOUNT FOR DISABLED VETERANS TO ALLOW FOR THE EXCLUSION OF APPRECIATION OF THE APPRAISED VALUE OF THE PERMANENT RESIDENCE ATTRIBUTABLE TO HOUSING GRANT FUNDING FROM THE UNITED STATES DEPARTMENT OF VETERANS AFFAIRS AND TO ALLOW DISABLED VETERANS TO PREQUALIFY FOR THE DISABLED VETERAN PROPERTY TAX HOMESTEAD EXCLUSION.
- Status: in committee
- Chamber: Senate
- Introduced: 2025-02-17
- Last action: 2025-02-18, Ref To Com On Rules and Operations of the Senate
- Sponsors: Michael A. Lazzara (Republican), Michael V. Lee (Republican), Benton G. Sawrey (Republican)
- Cosponsors: 11
- Subjects: ARMED FORCES, DISABLED PERSONS, 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: Michael A. Lazzara (Republican), Senate
- Sponsor: Michael V. Lee (Republican), Senate
- Sponsor: Benton G. Sawrey (Republican), Senate
- Cosponsor: Bob Brinson (Republican), Senate
- Cosponsor: Danny Earl Britt, Jr. (Republican), Senate
- Cosponsor: Jim Burgin (Republican), Senate
- Cosponsor: Warren Daniel (Republican), Senate
- Cosponsor: Amy S. Galey (Republican), Senate
- Cosponsor: Ralph Hise (Republican), Senate
- Cosponsor: Steve Jarvis (Republican), Senate
- Cosponsor: Dana Jones (Republican), Senate
- Cosponsor: Paul A. Lowe, Jr. (Democratic), Senate
- Cosponsor: Timothy D. Moffitt (Republican), Senate
- Cosponsor: Eddie D. Settle (Republican), Senate

## Actions (3)

- 2025-02-18: Ref To Com On Rules and Operations of the Senate (Senate)
- 2025-02-18: Passed 1st Reading (Senate)
- 2025-02-17: Filed (Senate)

## Bill text

- Filed: [PDF](https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S109v0.pdf)
- Latest Edition: [PDF](https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S109v1.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)
- HB 268: 2026 Budget Technical Corrections - II. (signed)
- SB 445: Regulatory Reform Act of 2026. (signed)
- HB 832: Education Omnibus. (passed senate)

## Sources
- [Filed (PDF)](https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S109v0.pdf)
- [Latest Edition (PDF)](https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S109v1.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)
- [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 832: Education Omnibus.](https://policyrisk.com/state-bill/NC-HB832-2025)
- [North Carolina bills](https://policyrisk.com/states/north-carolina/bills)
- [North Carolina state hub](https://policyrisk.com/states/north-carolina)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/NC-SB109-2025 (as of 2026-11-01).