A new bill filed by State Rep. Matthew Winslow in the North Carolina House seeks to increase the property tax exclusion for disabled veterans’ permanent residences, according to the North Carolina State House.
The bill, filed as HB 299 on March 5 during the 2025 regular session, was formally listed with the short title: ‘Increase Disabled Veteran Prop Tax Benefit.’
The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.
In essence, this bill aims to amend the property tax homestead exclusion for disabled veterans in North Carolina by increasing the amount of appraised value that is excluded from taxation on their permanent residence. Specifically, the bill raises the exclusion from $45,000 to $54,000. This exclusion applies to a residence owned and occupied by a qualifying disabled veteran, and those who benefit from this exclusion are not eligible for other property tax relief. The bill will take effect for taxes imposed for taxable years beginning on or after July 1, 2025.
Of the four sponsors of this bill, Carson Smith proposed the most bills (13) 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.
Winslow graduated from East Carolina University with a BS.
Winslow, a Republican, was elected to the North Carolina State House in 2021 to represent the state’s 7th House district, replacing previous state representative Lisa Barnes.
| Authors | Bill Number | Date Filed | Title |
|---|---|---|---|
| Matthew Winslow, Carson Smith, Edward C. Goodwin, and Joseph Pike | HB 299 | 03/05/2025 | Increase Disabled Veteran Prop Tax Benefit. |
| Matthew Winslow, Carla D. Cunningham, and Tricia Ann Cotham | HB 314 | 03/05/2025 | Removal of Squatters from Private Property. |
| Matthew Winslow | HB 286 | 03/04/2025 | SchCalFlex/Vance/Open Cal. |
| Matthew Winslow | HB 287 | 03/04/2025 | SchCalFlex/Franklin/Open Cal. |
| Matthew Winslow | HB 291 | 03/04/2025 | Franklinton Annexations. |
| Matthew Winslow, Brenden H. Jones, Jake Johnson, and Jarrod Lowery | HB 222 | 02/25/2025 | C.O.O.P.E.R. Accountability Act. |
| Matthew Winslow, Celeste C. Cairns, and Steve Tyson | HB 159 | 02/21/2025 | Orphan Roads Maintenance Program Grant. |
| Matthew Winslow | HB 58 | 02/04/2025 | Various Local Elections. |
| Matthew Winslow, Erin Paré, Keith Kidwell, and Steve Tyson | HB 14 | 01/29/2025 | Gambling Loss Tax Deduct, NC Sound Money Act. |
