# North Carolina SB 228: 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 SB 228, 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 Senate bill sponsored by Buck Newton (Republican), Bob Brinson (Republican); status in committee, last action 2025-03-05 (Ref To Com On Rules and Operations of the Senate) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/NC-SB228-2025
- 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 228
- 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: Senate
- Introduced: 2025-03-04
- Last action: 2025-03-05, Ref To Com On Rules and Operations of the Senate
- Sponsors: Buck Newton (Republican), Bob Brinson (Republican)
- Cosponsors: 7
- Subjects: ARMED FORCES, DISABLED PERSONS, HOUSING, 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: Buck Newton (Republican), Senate
- Sponsor: Bob Brinson (Republican), Senate
- Cosponsor: Danny Earl Britt, Jr. (Republican), Senate
- Cosponsor: Jim Burgin (Republican), Senate
- Cosponsor: Warren Daniel (Republican), Senate
- Cosponsor: Bobby Hanig (Republican), Senate
- Cosponsor: Todd Johnson (Republican), Senate
- Cosponsor: Paul A. Lowe, Jr. (Democratic), Senate
- Cosponsor: Norman W. Sanderson (Republican), Senate

## Actions (3)

- 2025-03-05: Ref To Com On Rules and Operations of the Senate (Senate)
- 2025-03-05: Passed 1st Reading (Senate)
- 2025-03-04: Filed (Senate)

## Bill text

- Filed: [PDF](https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S228v0.pdf)
- Latest Edition: [PDF](https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S228v1.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)
- SB 177: Continuing Budget Adjustments. (passed house)

## Sources
- [Filed (PDF)](https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S228v0.pdf)
- [Latest Edition (PDF)](https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S228v1.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)
- [SB 177: Continuing Budget Adjustments.](https://policyrisk.com/state-bill/NC-SB177-2025)
- [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-SB228-2025 (as of 2026-11-01).