AN ACT to exempt from local taxation Motor vehicles owned by a veteran who has a one hundred percent disability rate.

The General Assembly of North Carolina enacts:

SECTION 1.  G.S. 105‑330.1(b) reads as rewritten:

(b)      Exceptions. – The following motor vehicles are not classified under subsection (a) of this section:

…

(10)      Motor vehicles owned by a person who has a one hundred percent (100%) disability rate as determined by the United States Department of Veterans Affairs.

SECTION 2.  This act becomes effective January 1, 2025, and applies to motor vehicles registered on or after that date.