A new bill filed by State Sen. Michael A. Lazzara seeks to improve property tax benefits for disabled veterans in North Carolina, according to the North Carolina State Senate.
The bill, filed as SB 109 on Feb. 17 during the 2025 regular session, was formally listed with the short title: ‘Veterans Appreciation Act.’
The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.
In essence, the bill, effective for tax years starting on or after July 1, 2025, aims to enhance property tax relief for disabled veterans in North Carolina. It increases the homestead exclusion amount by exempting the first $45,000 of appraised residence value from taxation, including additional value due to adaptations funded by the U.S. Department of Veterans Affairs housing grants for service-connected disabilities. The bill allows eligible veterans to prequalify for this tax exclusion, enabling taxpayers and lenders to assess tax benefits before purchasing a primary residence. Prequalification applications can be submitted any time and must be processed by county assessors within 30 days, providing immediate eligibility notification.
Of the three sponsors of this bill, Lazzara proposed the most bills (seven) 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.
| Authors | Bill Number | Date Filed | Title |
|---|---|---|---|
| Michael A. Lazzara, Benton G. Sawrey, and Michael V. Lee | SB 109 | 02/17/2025 | Veterans Appreciation Act. |
| Michael A. Lazzara | SB 106 | 02/17/2025 | Funds/Onslow Water and Sewer Authority. |
| Michael A. Lazzara, Eddie D. Settle, and Vickie Sawyer | SB 113 | 02/17/2025 | Removal of Squatters from Private Property. |
| Michael A. Lazzara, Eddie D. Settle, and Timothy D. Moffitt | SB 71 | 02/11/2025 | Expedited Removal of Unauthorized Persons. |
| Michael A. Lazzara | SB 73 | 02/11/2025 | Richlands Occupancy Tax Authorization. |
| Michael A. Lazzara, Bill Rabon, and Vickie Sawyer | SB 63 | 02/06/2025 | Board of Motor Vehicles/Authority Study. |
| Michael A. Lazzara | SB 29 | 01/30/2025 | Onslow – Delegate Rezoning Authority. |
