Sen. Lazzara files bill in North Carolina Senate to amend disabled veterans’ property tax exclusion

A new bill filed by State Sen. Michael A. Lazzara seeks to expand property tax relief for disabled veterans by increasing the homestead exclusion amount in North Carolina, according to the North Carolina State Senate.

The bill, filed as SB 128 on Feb. 21 during the 2025 regular session, was formally listed with the short title: ‘Heroes Homestead Act.’

The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.

In essence, the bill seeks to amend the property tax homestead exclusion for disabled veterans in North Carolina. It increases the exclusion amount from the first $45,000 to $76,500 of the appraised value of a permanent residence owned and occupied by a qualifying disabled veteran. This change designates such residences as a special class of property, making them eligible for tax relief. However, a qualifying owner benefiting from this exclusion cannot receive other property tax relief. The act’s provisions will take effect for taxes imposed on or after July 1, 2026.

Of the three sponsors of this bill, Lazzara proposed the most bills (nine) during the 2025 regular session.

Bills in North Carolina follow a multi-step process before becoming law. A lawmaker starts by filing a bill, which is assigned to a committee for review. The bill must be read three times in each chamber. If one chamber changes the bill after the other passes it, both must agree on the final version. Once both chambers approve the same bill, it goes to the governor, who has 10 days (or 30 if the legislature is not in session) to sign, veto, or let it become law without a signature.

You can read more about the bills and other measures here.

Lazzara, a Republican, was elected to the North Carolina State Senate in 2021 to represent the state’s 6th Senate district, replacing previous state senator Harry Brown.