# North Carolina SB 349: AN ACT TO MODIFY THE INCOME ELIGIBILITY LIMIT FOR THE ELDERLY OR DISABLED PROPERTY TAX HOMESTEAD EXCLUSION, AND TO ELIMINATE THE DEFERRED TAX LIABILITY UNDER THE PROPERTY TAX HOMESTEAD CIRCUIT BREAKER AND TO MAKE CONFORMING CHANGES NECESSARY TO IMPLEMENT THAT CHANGE.

North Carolina SB 349, AN ACT TO MODIFY THE INCOME ELIGIBILITY LIMIT FOR THE ELDERLY OR DISABLED PROPERTY TAX HOMESTEAD EXCLUSION, AND TO ELIMINATE THE DEFERRED TAX LIABILITY UNDER THE PROPERTY TAX HOMESTEAD CIRCUIT BREAKER AND TO MAKE CONFORMING CHANGES NECESSARY TO IMPLEMENT THAT CHANGE., is a 2025-2026 Session Senate bill sponsored by Todd Johnson (Republican), Brad Overcash (Republican), Benton G. Sawrey (Republican); status in committee, last action 2025-06-12 (Re-ref to Finance. If fav, re-ref to Rules and Operations of the Senate) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/NC-SB349-2025
- 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 349
- State: North Carolina
- Session: 2025-2026 Session
- Title: AN ACT TO MODIFY THE INCOME ELIGIBILITY LIMIT FOR THE ELDERLY OR DISABLED PROPERTY TAX HOMESTEAD EXCLUSION, AND TO ELIMINATE THE DEFERRED TAX LIABILITY UNDER THE PROPERTY TAX HOMESTEAD CIRCUIT BREAKER AND TO MAKE CONFORMING CHANGES NECESSARY TO IMPLEMENT THAT CHANGE.
- Status: in committee
- Chamber: Senate
- Introduced: 2025-03-19
- Last action: 2025-06-12, Re-ref to Finance. If fav, re-ref to Rules and Operations of the Senate
- Sponsors: Todd Johnson (Republican), Brad Overcash (Republican), Benton G. Sawrey (Republican)
- Cosponsors: 3
- Subjects: AGING, DISABLED PERSONS, PROPERTY, PUBLIC, REAL ESTATE, TAX EXEMPTIONS, TAXATION, TAXES, PROPERTY
- 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: Todd Johnson (Republican), Senate
- Sponsor: Brad Overcash (Republican), Senate
- Sponsor: Benton G. Sawrey (Republican), Senate
- Cosponsor: Jim Burgin (Republican), Senate
- Cosponsor: Timothy D. Moffitt (Republican), Senate
- Cosponsor: Mujtaba A. Mohammed (Democratic), Senate

## Actions (5)

- 2025-06-12: Re-ref to Finance. If fav, re-ref to Rules and Operations of the Senate (Senate)
- 2025-06-12: Withdrawn From Com (Senate)
- 2025-03-20: Ref To Com On Rules and Operations of the Senate (Senate)
- 2025-03-20: Passed 1st Reading (Senate)
- 2025-03-19: Filed (Senate)

## Bill text

- Filed: [PDF](https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S349v0.pdf)
- Latest Edition: [PDF](https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S349v1.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/S349v0.pdf)
- [Latest Edition (PDF)](https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S349v1.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-SB349-2025 (as of 2026-11-01).