Budget & Taxes

signed · North Carolina · House Jul 2, 2026

HB 332: Nash/Rocky Mount Occupancy Tax Changes.

HB 332 modifies Nash County's occupancy tax by allowing the county to add a 2% tax on top of the existing 3% tax for hotel/motel stays. This affects hotels, motels, and similar accommodations in Nash County (excluding nonprofits) and directs the new tax revenue to two entities: two-thirds to the Nash Tourism Development Authority for tourism promotion, and one-third to the City of Rocky Mount for approved tourism projects. The bill specifies that all funds must be spent exclusively on tourism-related activities like marketing, convention centers, or promoting travel within Nash County. It requires the county to first implement the base 3% tax before adding the additional 2% levy.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly increases occupancy tax rate and allocates new revenue to tourism development authorities, directly advancing tax collection and budget allocation mechanisms.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

passed both · North Carolina · House Jul 2, 2026

HB 169: Haywood/Cherokee/Leland Occupancy Tax Modifications.

HB 169 ends Haywood County's ability to collect an occupancy tax (typically on short-term lodging like hotels) by repealing the legal authority for this tax. It directly affects Haywood County, its Tourism Development Authority, and businesses subject to the tax. The bill requires the Tourism Development Authority to spend any remaining funds within six months for tourism purposes, after which the Authority must dissolve. The repeal takes effect on July 1, 2025.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRepeals Haywood County's occupancy tax, restricting a local tax authority and ending a revenue stream for tourism funding.95% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

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passed · North Carolina · Senate Jul 1, 2026

SB 992: Truth in Taxation.

This bill, titled "Truth in Taxation," requires local taxing authorities in North Carolina to follow a specific process before raising property tax rates above a revenue-neutral level during years when a general reappraisal of real property occurs. To implement this change, the governing body must publish public notices in newspapers and online, send direct mail to taxpayers detailing the proposed tax increase, and hold a dedicated public hearing where a majority vote is required to approve the higher rate. If a local government fails to comply with these procedures and collects excess taxes, the bill mandates that they refund the overage to affected property owners. Additionally, the legislation increases the late reinstatement fee for expired real estate appraiser trainee registrations, licenses, and certificates to $12 per month, up from $10.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill enforces fiscal responsibility by requiring public notice and majority approval for property tax increases, protecting taxpayers from arbitrary rate hikes.90% confidence | Rep's Stance Voted absent

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passed · North Carolina · House Jul 1, 2026

HB 1200: Tax-Free Family Essentials Act.

HB 1200, known as the Tax-Free Family Essentials Act, removes the state sales tax on specific items including diapers, baby wipes, over-the-counter children's medication, prenatal vitamins, and feminine hygiene products. The bill directly affects families purchasing these goods by exempting them from the tax, while also clarifying the legal definitions of these items to ensure consistent application. These tax exemptions will take effect on October 1, 2026, and apply to all sales occurring on or after that date.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill removes state sales tax on essential family items, providing direct tax relief and reducing the financial burden on households.95% confidence ✓ HealthcareSupports HealthcareBill removes sales tax on essential health and hygiene items, improving affordability and access for families.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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signed · North Carolina · Senate Jun 22, 2026

SB 695: Incent Development Finance District Funding.

SB 695, titled "Incent Development Finance District Funding," was introduced in 2025 but withdrawn from committee on April 28, 2025, without advancing further. The bill's title suggests it aimed to establish incentives for funding Development Finance Districts (DFDs), which are designated areas where local governments use special tax mechanisms to finance public improvements. However, no specific policy provisions or affected entities are described in the provided context, as the bill was withdrawn before committee action. Since it did not pass committee or receive a full legislative vote, no concrete policy changes were enacted.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes tax incentives for Development Finance Districts (DFDs), directly addressing taxation to fund public improvements through special tax mechanisms.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports 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

passed · North Carolina · Senate Jun 9, 2026

SB 821: Deannex Property from Town of Waynesville.

SB 821 removes a specific property at 86 Magellan Drive from the official boundaries of the Town of Waynesville. The bill ensures that any unpaid taxes or special assessments on this land before the change remain valid and can still be collected. Starting July 1, 2026, the property will no longer be subject to municipal taxes imposed by the town.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill removes property from town boundaries, eliminating future municipal taxes and reducing the town's revenue base.90% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

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passed · North Carolina · Senate Jun 9, 2026

SB 832: Washington Deannexation.

This bill removes a specific 18.93-acre parcel of land from the official boundaries of the City of Washington in Beaufort County, North Carolina. The property is defined by a detailed survey with precise coordinates and distances, and the change will take effect on June 30, 2026. Once the bill becomes law, the land will no longer be subject to municipal taxes imposed for taxable years beginning on or after July 1, 2026, although any outstanding tax liens from before that date will remain valid.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill removes land from city boundaries, eliminating future municipal tax revenue and reducing local government fiscal capacity.85% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

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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