Expand Religious Property Tax Exemption.

HB 100 expands North Carolina's property tax exemption for religious organizations by allowing them to temporarily exempt newly acquired undeveloped land adjacent to their currently tax-exempt property. The bill permits this exemption for up to five years if the religious organization certifies it will use the land exclusively for religious purposes or develop it for that purpose within that timeframe. The land cannot exceed twice the size of the organization's existing contiguous exempt property. If the certification requirements aren't met within five years, the land loses its exemption and becomes taxable. The law takes effect for taxes due on or after July 1, 2026.