HB 348 extends the period for carrying forward deferred property taxes on agricultural, horticultural, and forest land from three to six years. It creates local grant programs for counties and cities, using the excess tax funds generated by this change, to provide financial support to qualifying farmers for farm sustainability. The bill also requires cities to obtain county commission approval before annexing land classified under present-use value taxation. These provisions directly affect farmers who qualify for present-use value property taxation and local governments managing tax funds and annexation decisions.
HB 14 allows North Carolina taxpayers who itemize deductions to claim a state income tax deduction for gambling losses, aligning with federal tax treatment. It directly affects individual taxpayers who itemize deductions on their North Carolina state tax returns and have wagering losses exceeding winnings. The bill amends state tax code to explicitly permit deducting gambling losses under Section 165(d) of the federal tax code, subject to federal rules. This change takes effect for taxable years beginning January 1, 2024. The bill does not alter federal tax rules or affect taxpayers using the standard deduction.
SB 423 (Title Fraud Prevention) requires individuals to present government-issued photo ID, like a driver's license, before recording property deeds or similar documents at the register of deeds office. This applies to regular property buyers/sellers (not trusted submitters like title companies, lawyers, or banks), who must show ID in person or submit a redacted photocopy for electronic filings. The bill also creates a new court process for property owners to quickly remove fraudulent deeds from records after fraud is proven. It directly affects homeowners, real estate buyers, and sellers in North Carolina by adding an ID verification step to property transactions to prevent title fraud. The bill is currently pending in the Senate Judiciary Committee as of March 2025.
HB 740 limits state contractors' liability for damages arising from contracts to twice the contract value (up to three times if a risk assessment confirms it's necessary). It requires contractors to prove sufficient financial resources - through insurance or other means - to cover this liability before signing contracts. The law excludes liability for intentional misconduct, property damage, or personal injuries and mandates annual reports on contracts exceeding the standard liability limit. This applies to all new or renewed state contracts after enactment, focusing on financial accountability without altering contractor obligations to third parties.
HB 829 requires all locksmith businesses (including corporations, sole proprietorships, and partnerships) and individual locksmiths to obtain and renew a license annually from the North Carolina Locksmith Licensing Board. It updates apprentice rules to mandate 16 hours of training, a background check, and a visible badge for apprentices working under a licensed locksmith, with a three-year limit to complete the licensing exam. The bill clarifies that locksmiths must be licensed when providing services in facilities holding sensitive records (like hospitals, schools, or government offices), and unlicensed work is punishable by fines or imprisonment, starting as a Class 1 misdemeanor for a first offense.
HB 923 requires North Carolina counties and cities to remove specific personal information (such as physical addresses and phone numbers, but not names) from public websites when requested by certain legal professionals. Eligible requesters include state judges, prosecutors, public defenders, and federal law enforcement attorneys, who must submit written requests with required details. The bill mandates that local governments remove the information upon valid request, keep requests confidential, and prohibit re-adding the information without a written revocation. It also strengthens protections for law enforcement officers' residence details in personnel files, ensuring such information remains non-public except for safety-related disclosures.
SB 349 modifies North Carolina's property tax relief program for elderly or disabled homeowners. It changes the income eligibility limit for the homestead exclusion to automatically adjust annually based on Social Security cost-of-living adjustments (rounded to $100), while eliminating the requirement to pay deferred taxes under the property tax homestead circuit breaker. The bill directly affects qualifying homeowners aged 65+ or permanently disabled who own and occupy their primary residence, as it removes the deferred tax liability that previously accrued during eligibility. This change simplifies the program by ending the process where deferred taxes became due upon disqualifying events like property transfer or loss of residency.
HB 577 creates a Towing and Recovery Commission within the North Carolina State Highway Patrol to resolve disputes over fees charged by towing services to law enforcement. It requires towing businesses to submit hourly rates to the commission for approval and establishes new permit requirements, including background checks (no felony convictions in the past 5-10 years), insurance, training, and proof of a compliant storage facility. The bill directly affects towing companies, truckers using the State Highway Patrol rotation system, and law enforcement agencies that contract for towing services. Key provisions include the commission’s authority to set reasonable fees, disqualify noncompliant tow services, and oversee permit applications with specific eligibility criteria.
HB 821, titled "Drivers License Expiration Moratorium," establishes a temporary pause on the expiration of certain Class C driver's licenses. The bill allows these licenses to remain valid for up to two years after their expiration date, aiming to address a backlog of drivers unable to renew in person. This provision does not apply to licenses that are currently canceled, revoked, or suspended, nor to Real ID compliant licenses valid for eight years or more. The act is effective upon becoming law for licenses expiring on or after that date, and it will expire on December 31, 2027.
House Bill 560, known as the "Parents Protection Act," makes several changes to laws governing juvenile care and child adoption. The bill specifies that parents, guardians, or caretakers who raise a juvenile consistent with their biological sex, including related mental health or medical decisions, shall not be subject to abuse or neglect petitions or child abuse charges solely based on those actions. Additionally, it prohibits adoption and foster care agencies from denying opportunities or placements to prospective parents based on their refusal to support a child's gender transition. These provisions apply to petitions filed and offenses committed on or after December 1, 2025.
House Bill 81 requires insurance institutions and agents to obtain written consent from applicants and policyholders before collecting, receiving, selling, or using vehicle telematics data. The bill mandates that individuals be notified how their telematics data will be used and that they can revoke consent at any time. Insurers must provide a reasonable means for individuals to revoke consent, which must be actioned within 24 hours. A violation of these provisions would be considered an unfair trade practice, with the act becoming effective October 1, 2025.
HB 627 requires local governments to allow the construction of at least one accessory dwelling unit (ADU) for each single-family home in residential zones, aiming to increase affordable housing options. The bill prohibits local governments from imposing certain restrictions, such as minimum parking requirements, banning long-term rentals of both units, or setting maximum ADU sizes under 800 square feet. However, local governments may still regulate aspects like setbacks or require ADUs to be smaller than the primary dwelling. Local governments must adopt regulations by January 1, 2027, or ADUs will be permitted without any local limitations.
