SB 387 revises tax benefits for properties cleaned up under North Carolina's Brownfields Property Reuse Act. It establishes a 5-year tax exclusion schedule for qualifying improvements on brownfields sites: 90% exclusion in year one, decreasing to 10% in year five. This directly affects property owners who have entered brownfields agreements with the Department of Environmental Quality (DEQ) for contaminated land cleanup. The bill also adds new fees: a $2,000 application fee, a cost-recovery fee for DEQ services (paid in two installments), and penalties for non-compliance, all funding the Brownfields Implementation Account. The changes take effect for taxes in 2025 and later.
HB 378 requires North Carolina public schools to evaluate long-term technology costs - including repair expenses and resale value - when purchasing devices like computers and tablets. Schools must report annually on the "break/fix rate" (the percentage of devices malfunctioning or needing repair before their expected lifespan), total device counts, and repair costs to the State Board of Education. The State Board will compile these reports and provide an annual summary with recommendations to the legislature for reducing device repair rates. This bill directly affects all public school units, including charter schools, by adding these reporting requirements to existing education laws.
HB 1012 redirects over $64 million in existing state funds to support communities affected by Hurricane Helene and wildfires in Western North Carolina. It transfers $25 million from the Environmental Quality budget for water infrastructure repairs, $12.5 million for school closures, $5 million for university facility repairs, and $2.25 million for election operations in impacted areas. The bill applies to counties designated under federal disaster declarations for Hurricane Helene (per Section 1.4) and addresses wildfire recovery efforts hampered by the storm (per Section 1.5). These funds are drawn from unspent allocations in existing state programs, not new taxes.
SB 101 protects funds in North Carolina's 529 education savings accounts and ABLE accounts (for people with disabilities) from being seized by creditors. It ensures that money used for qualifying purposes - like education expenses for 529s or disability-related costs for ABLEs - cannot be claimed through liens, garnishments, or judgments. The bill repeals an existing law that previously allowed such claims and applies to actions filed after September 1, 2025. This directly affects account owners, beneficiaries, and contributors who use these funds for permitted purposes.
SB 131 authorizes Buncombe County to use existing local sales tax proceeds (allocated by the state) for any public purpose, removing prior restrictions on how these funds could be spent. It directly affects Buncombe County residents and local projects funded through these taxes. The bill allows the county to redirect funds toward any public need - such as infrastructure, parks, or services - without specific project limitations. This temporary measure applies to tax proceeds allocated on or after July 1, 2025, through June 30, 2027. The bill is pending legislative action and does not create new taxes or alter tax rates.
SB 24 requires that any new state health insurance mandate must be paired with the repeal of an existing mandate and include funding to cover the new cost. It directly affects North Carolina employers (especially small businesses) and taxpayers by targeting mandates that increase insurance premiums and state health plan expenses. Key provisions mandate that new health benefit requirements (like coverage for specific treatments or drugs) must include both a repeal of an equivalent existing mandate and recurring state funding for the new cost. The bill applies to all health insurance plans, including the State Health Plan for Teachers and State Employees, and takes effect 30 days after enactment.
