Rep. Balkcom files bill in North Carolina House on disabled veteran tax exclusion prequalification

A new bill filed by State Rep. Jennifer Balkcom in the North Carolina House seeks to enable disabled veterans and surviving spouses to determine eligibility for a property tax benefit before purchasing a residence, according to the North Carolina State House.

The bill, filed as HB 94 on Feb. 10 during the 2025 regular session, was formally listed with the short title: ‘Dis. Veteran Homestead Excl. Prequalification.’

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

In essence, the bill allows disabled veterans and the surviving spouses of disabled veterans who have not remarried to prequalify for the disabled veteran property tax homestead exclusion. This prequalification can be applied for at any time, even if the applicant does not yet own a permanent residence, enabling them to ascertain the availability of the tax benefit prior to purchasing a primary residence. Applicants must provide a veteran’s disability certification or evidence of benefits received under specified U.S. code provisions. Application forms must be approved by the Department and made available by the county assessor, who must notify applicants of their eligibility within 30 days. The act is effective for taxable years beginning on or after July 1, 2025.

Of the four sponsors of this bill, Erin Paré 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.

Balkcom graduated from Blue Ridge Community College in 2016 with an AA.

Balkcom, a Republican, was elected to the North Carolina State House in 2023 to represent the state’s 117th House district, replacing previous state representative Timothy Moffitt.