Maddy summaryHB 59 would increase the income eligibility limit for North Carolina's elderly or disabled property tax homestead exclusion from $25,000 to $48,000 for taxable years beginning July 1, 2026. This change would directly affect homeowners aged 65 or older, or those who are totally and permanently disabled, who meet other criteria (like being a North Carolina resident and owning their home as a permanent residence). The bill modifies the existing rule that currently limits eligibility to those with incomes under $25,000, raising the threshold to $48,000 while maintaining the exclusion amount as the greater of $25,000 or 50% of the home's appraised value. The change aims to expand access to this property tax relief for qualifying low-to-moderate income homeowners. (Note: The bill was withdrawn in June 2025 and has not become law.)
Sponsored bills
Maddy summaryHB 348 extends the period for carrying forward deferred property taxes on agricultural, horticultural, and forest land from three to six years. It creates local grant programs for counties and cities, using the excess tax funds generated by this change, to provide financial support to qualifying farmers for farm sustainability. The bill also requires cities to obtain county commission approval before annexing land classified under present-use value taxation. These provisions directly affect farmers who qualify for present-use value property taxation and local governments managing tax funds and annexation decisions.
Maddy summaryHB 14 allows North Carolina taxpayers who itemize deductions to claim a state income tax deduction for gambling losses, aligning with federal tax treatment. It directly affects individual taxpayers who itemize deductions on their North Carolina state tax returns and have wagering losses exceeding winnings. The bill amends state tax code to explicitly permit deducting gambling losses under Section 165(d) of the federal tax code, subject to federal rules. This change takes effect for taxable years beginning January 1, 2024. The bill does not alter federal tax rules or affect taxpayers using the standard deduction.
Maddy summaryHB 3 proposes several changes to local election procedures in North Carolina. It requires partisan elections for the Currituck County Board of Education (pending a 2026 referendum) and directly mandates partisan elections for the Pitt County Board of Education. The bill also standardizes municipal election timing, requiring all regular elections in Pamlico County municipalities, Simpson Village, and Monroe City to occur in even-numbered years. Additionally, it modifies vacancy procedures for Cabarrus County's Board of Commissioners. The bill is pending legislative action and requires voter approval in Currituck County for the school board change to take effect.
Maddy summaryHB 468 regulates kratom products in North Carolina by establishing licensing requirements for businesses, setting age restrictions, and mandating safety measures. It prohibits sales to anyone under 21 (requiring age verification for those under 30), bans unlicensed sales, and requires all kratom products to be sold in child-resistant "exit packages." Businesses must use independent labs accredited under ISO 17025 or DEA standards to test products for safety and compliance. The Alcohol Law Enforcement Division enforces these rules, imposing escalating civil penalties for violations, including license suspensions or revocations for repeated offenses.
Maddy summaryHB 661, the Building Industry Efficiency Act of 2025, modifies North Carolina's construction and street regulations to streamline development. It prohibits inspection departments from charging fees for canceling inspections more than one business day early (Section 1.1), and limits municipalities from imposing stricter street design standards than the North Carolina Department of Transportation (NCDOT) for both public and private streets (Sections 1.2-1.3). For private streets, developers must disclose if engineered designs fall below NCDOT standards and provide disclosures to buyers before sales. Municipalities and counties must accept pedestrian facilities or street improvements into public road systems after project completion, but counties need agreements with NCDOT or municipalities first (Sections 1.4-1.5). The bill takes effect July 1, 2025, directly affecting developers, municipalities, engineers, and property buyers.
Maddy summaryHB 50 creates two new options for retired state and local law enforcement officers with at least 30 years of service or 55 years old with 5+ years of service. It allows officers retiring before age 62 to choose between two calculation methods for an annual separation allowance: either 0.85% of their most recent base pay for each year of service, or a fixed amount based on pay at 30 years of service. The allowance stops when officers turn 62 or pass away. This directly affects qualifying law enforcement officers who retire under North Carolina's state retirement system.
Maddy summaryHB 831 allows private inspectors to conduct building code compliance checks for commercial and multifamily projects, replacing the state’s centralized "marketplace pool" of inspectors. It requires private inspectors to obtain certification from the State Board based on North Carolina Building Code knowledge and training, and mandates local governments to expedite approval of plans sealed by certified private inspectors. The bill directly affects commercial developers, local building departments, and private inspection firms by shifting oversight from state-managed inspectors to a private certification system. Key provisions include new definitions for private inspectors, certification standards, and the repeal of the Office of the State Fire Marshal’s inspector pool.
Maddy summaryHouse Bill 105 (HB 105) changes the election process for the Gaston County Board of Education. This bill shifts the elections from a non-partisan basis to a partisan basis, requiring candidates to run with a declared political party affiliation. Board members will be nominated and elected during general elections in even-numbered years, following the same procedures as other county officers. The bill also updates residency requirements for district seats and revises the process for filling vacancies on the board. These changes will not affect the terms of members elected in 2022 or 2024, with some vacancy provisions taking effect in December 2026.
Maddy summaryHB 821, titled "Drivers License Expiration Moratorium," establishes a temporary pause on the expiration of certain Class C driver's licenses. The bill allows these licenses to remain valid for up to two years after their expiration date, aiming to address a backlog of drivers unable to renew in person. This provision does not apply to licenses that are currently canceled, revoked, or suspended, nor to Real ID compliant licenses valid for eight years or more. The act is effective upon becoming law for licenses expiring on or after that date, and it will expire on December 31, 2027.