Budget & Taxes

signed · North Carolina · Senate Jun 19, 2026

SB 889: Property Tax Reappraisal Moratorium.

This bill requires counties in North Carolina that completed a property reappraisal effective January 1, 2026, to temporarily pause using those new values for tax calculations. Instead, these counties must use the property values from their previous reappraisal for the 2026-2027 fiscal year and continue using the 2026 reappraisal values for all future years until a new general reappraisal is conducted. The legislation also clarifies the timeline for scheduling the next reappraisal and allows taxpayers to appeal property listings related to the 2026 reappraisal during the 2027 calendar year. Additionally, the bill updates qualifications and requirements for county assessors, mandating a $20 examination fee for certain candidates and requiring all assessors to complete 30 hours of continuing education every 24 months.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill pauses property tax reappraisal, preventing immediate tax increases and providing fiscal relief to taxpayers.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · North Carolina · House Jun 19, 2026

HB 1123: UNC Omnibus and Capital Contracting Law Changes.

This bill authorizes the University of North Carolina system to finance specific capital improvement projects, such as dormitory renovations and new construction, using non-state funds like gifts, grants, and hospital receipts. It allows the university to issue special obligation bonds to cover these costs and includes a mechanism for the Director of the Budget to adjust project funding if necessary. Additionally, the legislation standardizes the residency determination process for admission to the North Carolina School of Science and Mathematics and revises tuition grant rules for graduates of that school and the UNC School of the Arts. These changes aim to support university infrastructure development and ensure equitable access to specialized science and arts programs for North Carolina residents.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill enables university capital projects via non-state funds and bonds, promoting fiscal management and infrastructure funding.85% confidence ✓ EducationSupports EducationBill authorizes UNC to finance capital improvements and issue bonds, directly funding higher education infrastructure and expanding educational capacity.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · North Carolina · House Jun 3, 2026

HB 87: Educational Choice for Children Act (ECCA).

HB 87 (Educational Choice for Children Act) allows North Carolina to participate in a federal tax credit program that encourages donations to private scholarship organizations. The bill requires the State Education Assistance Authority to maintain and publish an annual list of qualifying scholarship groups operating in North Carolina, enabling donors to claim federal tax credits for contributions. These scholarships can cover elementary and secondary school costs, including homeschooling expenses, as permitted under federal law. The law becomes effective after 2026, with the Authority needing to establish necessary rules by July 2026 to comply with federal requirements.

Topics ✓ Budget & TaxesSupports Budget & TaxesEnables federal tax credits for education donations, directly advancing tax credit mechanisms under tax policy.95% confidence ✓ EducationSupports EducationEnables tax-credit funded private scholarships for K-12, expanding educational access options beyond public schools per bill's purpose.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

passed · North Carolina · House May 22, 2026

HB 1042: Affordable Housing Exemption Modifications.

HB 1042 updates North Carolina's property tax exemptions for nonprofit organizations that provide housing for low- or moderate-income individuals. The bill clarifies that land held by nonprofits for future affordable housing projects can remain tax-exempt for up to five years, with unpaid taxes deferred until the project is completed or the land is no longer used for this purpose. Additionally, the legislation establishes a new specific exemption for affordable rental housing, defining it as developments where more than half the units are rented to tenants earning at or below 80% of the area median income. These changes aim to provide clearer tax incentives for nonprofits developing and operating affordable rental properties.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill expands property tax exemptions for affordable housing nonprofits, reducing tax burdens on essential low-income housing programs.90% confidence ✓ HousingSupports HousingBill extends property tax exemptions for nonprofits providing affordable housing, facilitating development and funding for low-income housing projects.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

Track

signed · North Carolina · Senate May 21, 2026

SB 1080: Lower Taxes for All NC.

SB 1080 proposes a constitutional amendment to cap North Carolina's state income tax rate at a maximum of 3.5%. If approved by voters in the November 2026 election, this change would prevent the legislature from raising the income tax rate higher than that threshold in the future. The bill applies to taxable years beginning on or after January 1, 2027, and requires a majority vote in favor to become law.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill caps state income tax rate, providing tax relief and limiting future tax increases, which aligns with supporting budget/tax policies.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

passed · North Carolina · House May 18, 2026

HB 1019: Mike Clampitt 1st Responder Tax Fairness Act.

This bill, known as the Mike Clampitt 1st Responder Tax Fairness Act, aims to expand tax exemptions for volunteer fire departments and rescue squads in North Carolina. Specifically, it allows these independent groups, which have two or fewer paid employees and are already exempt from state income tax, to avoid paying a highway use tax on specific emergency vehicles like fire trucks, forest firefighting units, and other emergency service vehicles. The change applies to vehicles when a certificate of title is issued on or after July 1, 2026, ensuring these organizations can acquire necessary equipment without incurring this particular tax. By broadening the existing exemption, the legislation directly benefits volunteer responders who operate outside of local government units.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill expands tax exemptions for volunteer fire departments, providing fiscal relief and protecting essential emergency services funding.90% confidence ✓ TransportationSupports TransportationBill exempts emergency vehicles from highway use tax, reducing operational costs for fire and rescue services and supporting transportation infrastructure maintenance.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

Track

signed · North Carolina · Senate Oct 23, 2025

SB 449: Continuing Budget Operations Part IV.

SB 449 modifies North Carolina's disaster recovery funding programs related to Hurricane Helene. It extends interest-only payment periods for Golden LEAF loans to 24 months, caps individual loans at $150,000, and defers repayment for small cities and counties until June 30, 2030, or after FEMA reimbursement decisions. Eligible communities include cities with under 10,000 residents and over 100% budget damage, or counties with under 25,000 residents and over 50% budget damage from Helene. The bill also requires local government grant projects to be ineligible for FEMA Public Assistance reimbursement to qualify for funding.

Topics ✓ Budget & TaxesSupports Budget & TaxesDefers loan repayments for disaster-affected local governments, easing budget pressures and aligning with appropriations subject category.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

passed both · North Carolina · House Sep 22, 2025

HB 192: Defund Planned Parenthood and Cost Transparency.

The bill title "Defund Planned Parenthood and Cost Transparency" does not match the actual content of HB 192, which is focused on education funding. This bill raises teacher salaries for the 2025-2026 school year using a new salary schedule (e.g., $5,000 for 0 years experience, $6,823 for 25+ years) and reinstates education-based supplements for advanced degrees ($126-$253 monthly). It appropriates $1.597 billion for salary increases and $8 million for supplements, while directing the North Carolina Collaboratory to study a student-based funding system by February 2026. The bill directly affects public school teachers, instructional support staff, and school psychologists. The title appears to be incorrect based on the provided bill text.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill appropriates $1.597B for teacher salaries and $8M for education supplements, directly increasing state spending on public education through budgetary allocations.95% confidence ✓ EducationSupports EducationBill appropriates $1.597B for teacher salary increases and $8M for education-based supplements, directly advancing teacher compensation and funding within K-12 education.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

Track

signed · North Carolina · House Aug 6, 2025

HB 125: Continuing Budget Operations.

HB 125 establishes budget operations for North Carolina's 2025-2027 fiscal biennium, primarily allocating $142 million in one-time funds for agricultural disaster relief related to 2024 crop losses. It requires recipients to first seek insurance or federal aid before using state funds, and to return state funds if alternative sources are secured. The bill directly affects farmers, institutions of higher education, and other entities receiving disaster aid, mandating transparency through reporting to the State Auditor. Crucially, it prohibits the Governor from using these disaster funds for general budget adjustments or reallocations.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $142M for agricultural disaster relief within budget operations, directly funding a specific program through state appropriations.92% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · North Carolina · House Jul 29, 2025

HB 402: Limit Rules With Substantial Financial Costs.

HB 402 requires North Carolina state agencies to assess the financial impact of proposed permanent rules. If a rule would cost affected individuals or businesses $20 million or more over five years, it must be approved by the General Assembly before taking effect. For rules with a $1 million or more annual cost impact, agencies must prepare a fiscal note for review by the Office of State Budget and Management. The bill also mandates a two-thirds vote by agency boards to adopt rules exceeding the $1 million cost threshold. This directly affects state agencies creating regulations and the businesses or residents who would bear the costs of those rules.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires fiscal impact assessments and legislative approval for costly rules, promoting fiscal responsibility in budget management.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes