SB 706 restores funding for counties to address scrap tire disposal by increasing the portion of tax revenue allocated to local governments from 50% to 75%. It directs the Department of Environmental Quality to use these funds to grant counties assistance for cleaning up scrap tire disposal sites and managing tire-related waste, prioritizing areas with severe disposal problems and financial need. The bill requires counties to demonstrate higher disposal costs than prior tax reimbursements to qualify for grants and mandates annual reporting on fund usage. This directly affects North Carolina counties struggling with scrap tire accumulation, particularly those with limited resources for waste management.
HB 46 requires that any new state law creating health benefit mandates (like coverage requirements or provider rules) must also repeal an equal number of existing mandates and include funding for the new mandate. It directly affects North Carolina legislators, employers (especially small businesses), and taxpayers by changing how health insurance rules are added or removed. Key provisions include defining "health benefit mandates" broadly (e.g., coverage requirements, cost-sharing rules) and mandating that new mandates must be paired with both repeal of existing mandates and dedicated funding. The bill applies to future legislation considered by the General Assembly, starting 30 days after enactment, and also updates rules for the State Health Plan for Teachers and State Employees.
HB 39 excludes motor vehicles owned by veterans with a 100% disability rating certified by the U.S. Department of Veterans Affairs from North Carolina property tax. It amends state tax law to add these vehicles as a designated exempt class under G.S. 105-275. The exclusion applies to vehicles registered on or after January 1, 2026. This policy directly affects eligible disabled veterans who own motor vehicles, reducing their property tax burden. The bill does not change eligibility criteria or tax rates for other vehicle classes.
HB 54 allocates $125,000 annually from the General Fund (2025-2027) to fund training programs developed by the NC Association of People Supporting Employment First (NC APSE). The training, delivered via online modules, will help employers, service providers, and other entities support individuals with serious mental illness, intellectual disabilities, or developmental disabilities in finding and keeping competitive jobs. It focuses on evidence-based supported employment practices to improve job placement and retention. The bill directly affects individuals with these disabilities and the organizations that serve them, with training available statewide starting July 1, 2025.
SB 62 exempts eligible nonprofits in North Carolina from sales tax on physical items, digital property, and services used for their core activities, including fundraising events. It specifically covers 501(c)(3) organizations (excluding certain classifications), volunteer fire departments, and qualifying single-member LLCs owned by 501(c)(3) groups. The exemption includes purchases for fundraising events but has a $31.7 million annual cap per nonprofit. Nonprofits must obtain a special exemption number to qualify, and the bill adds new rules for applying and tracking these exemptions.
SB 70 appropriates $2 million in one-time state funds to the Town of Wendell for stabilizing and renovating the old Carver School, owned by Pleasant Grove Baptist Church. The funds will support community engagement, construction planning, and transforming the site into a community center featuring a business incubator, technology center, gymnasium, performance space, and classrooms. This project involves collaboration between the Town of Wendell, Pleasant Grove Baptist Church, Pleasant Grove CDC, and Wake County. The bill directs the funds for the 2025-2026 fiscal year and takes effect July 1, 2025.
HB 115 exempts properly licensed child care facilities from property tax if they are used exclusively for child care. It applies to facilities operating under North Carolina's child care licensing rules (Chapter 110) and excludes both the building and necessary adjacent land from taxation. Partial exemptions are allowed if only part of a facility serves child care, but facilities on probation or with suspended licenses lose the exemption. The tax exemption takes effect for property taxes due on or after July 1, 2026.
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.
SB 114 appropriates $500,000 from the state General Fund for the 2025-2026 fiscal year to provide a directed grant to the Boys & Girls Clubs of the Coastal Plain Foundation. This funding specifically supports operational expenses and program expansion for the Boys & Girls Clubs located in Pitt County only. The bill directs all funds to these local clubs, with no restrictions on how the money is spent beyond the stated purpose. It becomes effective July 1, 2025.
SB 128, the Heroes Homestead Act, increases the property tax exemption for disabled veterans in North Carolina from $45,000 to $76,500 of a home's appraised value. This change directly affects qualifying disabled veterans who own and occupy their primary residence, providing greater tax relief on their homes. The bill amends North Carolina's property tax law to set the new exclusion amount, effective for taxes due on or after July 1, 2026. It does not apply to other property tax relief programs.