Maddy summaryHB 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.
Rep. Frances Jackson
Sponsored bills
Maddy summaryHB 109 reclassifies strangulation-related assaults in North Carolina by increasing penalties based on the severity of injury. It creates three felony tiers: a Class F felony for assaults causing serious bodily injury (like permanent disfigurement or coma), a Class H G felony for strangulation causing physical injury, and a Class H felony for any strangulation assault. The bill defines "serious bodily injury" and "strangulation" to clarify legal standards for prosecutors and courts. It applies to offenses committed on or after June 1, 2025, directly affecting individuals convicted of strangulation assaults.
Maddy summaryThis bill proposes repealing a literacy test requirement from the North Carolina Constitution, which would affect all voters by removing a historical barrier to voting. The amendment must be approved by voters in the November 2026 election, with the ballot explicitly stating: "Constitutional amendment to remove the literacy test requirement... The federal Voting Rights Act of 1965 prohibits implementation of this requirement." If approved, the change takes effect upon certification by the State Board of Elections. The bill does not alter current voting procedures, as the literacy test has been prohibited by federal law since 1965.
Maddy summaryHB 102 requires North Carolina property assessors to send clear, plain-language notifications to property owners during revaluations. It mandates that these notices include: (1) a simple explanation of why the revaluation is happening, (2) the projected percentage change in the property's appraised value compared to the previous year, (3) the projected percentage change in the property's tax bill, and (4) a website link, QR code, or phone number for additional information or appeals. This applies to all property owners receiving revaluation notices under state law, including those in municipalities spanning multiple counties. The bill takes effect for notices issued on or after its effective date, aiming to improve transparency in property tax assessments.
Maddy summaryHB 101 requires county and municipal property tax boards to notify property owners in simple language about their right to appeal appraisals that increase by 30% or more compared to prior years. It mandates boards to automatically review such properties and provide written notices within a timeframe allowing owners to act on their appeal rights. The bill directly affects property owners with significant appraisal increases, ensuring they receive clear information about the appeals process. It applies to both county boards of equalization and municipal tax review bodies, aiming to make the system more transparent without changing tax rates or assessment standards.
Maddy summaryHB 88 allows Wilson County Schools to set an earlier student opening date (as early as August 19, instead of the standard August 26) if the district demonstrates "good cause," defined as having averaged eight emergency closure days per year due to weather, power issues, or other emergencies over the last decade. The bill specifically modifies calendar rules for Wilson County Schools only, applying to the 2025-2026 school year. It maintains the standard closing date (June 11) but permits local adjustments to meet instructional day requirements. The legislation does not change statewide calendar rules for other school districts.
Maddy summaryHB 77 requires North Carolina state agencies to evaluate the cumulative environmental impact of proposed permits on minority and low-income communities before approving them. It directly affects developers seeking permits for mining, solid waste facilities, hazardous waste sites, and other projects, as well as the communities near these sites. Key provisions mandate that agencies deny permits if proposed actions would disproportionately harm these communities when considering existing pollution sources in the area, and require detailed impact analyses in all relevant reports and plans. The law takes effect July 1, 2025, applying to pending permit applications on that date.
Maddy summaryHB 90 provides a 3% cost-of-living adjustment (COLA) to retirement allowances for retirees in North Carolina's Teachers', State Employees', Judicial, Legislative, and Local Governmental Retirement Systems. The increase applies to retirees who retired on or before specific dates (ranging from July 1, 2024, to January 1, 2025), with those who retired later receiving a proportional increase based on months served during 2024-2025. The bill appropriates $250 million from the General Fund to fund this adjustment, effective July 1, 2025. It directly affects current retirees in these five systems by increasing their monthly payments.
Maddy summaryHB 73, the Energy Security Act of 2025, requires all public utilities in North Carolina to install and maintain 24-hour security systems at their substations to protect against vandalism and other security threats. This law directly affects electric utilities operating substations across the state, mandating continuous operation of these security systems starting July 1, 2025. The bill amends North Carolina General Statutes to add Section 62-334, specifying the security requirements without creating new funding or penalties. It focuses on physical security measures for critical infrastructure without altering utility rates or service standards.
Maddy summaryHB 61 increases penalties for assaulting certain emergency personnel with a firearm in North Carolina. It reclassifies assaults against law enforcement officers, probation/parole officers, National Guard members, detention facility staff, emergency medical technicians, medical responders, firefighters, and law enforcement telecommunicators as a Class B1 felony (instead of Class D) when committed during their duties. The bill specifically targets firearm assaults, making them punishable by more severe prison sentences. This law takes effect December 1, 2025, for offenses occurring on or after that date.