HB 94

Amends the disabled veteran property tax homestead exclusion in GS 105-277.1C as follows. Allows for a disabled veteran or the surviving spouse of a disabled veteran who has not remarried to apply for prequalification of the homestead exemption tax relief, even before purchasing a property, so long as a prequalified veteran/surviving spouse applies for the property tax relief when purchasing the property. Sets forth an application process and notice requirements. Authorizes a prequalified applicant to provide a copy of the prequalification to the assessor to establish eligibility for the exclusion instead of providing their disability certification or other evidence of benefits received under 38 USC 2101.