Sen. Todd Johnson

Maddy summarySB 178 modifies how self-storage facilities are taxed in North Carolina by changing the property assessment standard. It excludes "business intangible value" (such as future profits or brand value) from the taxable assessment, requiring counties to base taxes only on the land and depreciated improvements. This directly affects self-storage facility owners, as their property taxes will now be calculated differently starting in 2026. The bill updates existing tax law to align with a specific definition of self-storage facilities from state code.

Maddy summaryThis bill allows North Carolina local governments to borrow money to accelerate transportation projects already identified for funding under the State Transportation Improvement Program (STIP). Local governments can issue "grant anticipation notes" to cover project costs before receiving state funds, but notes must mature within 12 months after the project's scheduled completion year (no renewals allowed). Borrowing is capped at the full project cost, requires a special agreement with the DOT outlining project details and repayment plans, and must be repaid solely from state grant funds - without using local tax revenue or pledging the government's credit. The bill also ensures STIP program changes won't delay repayment of these notes.

Maddy summarySB 165 restores local government authority to initiate "down-zoning" (changing zoning to restrict development density or land uses) in Union and Iredell Counties and their municipalities without requiring written consent from all affected property owners. The bill amends a law that previously mandated such consent for down-zoning actions, removing this barrier for county and municipal governments. It applies exclusively to Union and Iredell Counties and takes effect retroactively to December 11, 2024, restoring pre-existing zoning authority. This is a policy change affecting how local governments can adjust land-use regulations in those specific jurisdictions.

Maddy summarySB 126 requires North Carolina state agencies to create zero-based budget plans every eight years on a rotating schedule, starting in 2025. Agencies must justify all activities from a "zero" funding baseline (not building on past budgets), detailing current services, minimum service levels, potential impacts of cuts, and program outcomes. The bill specifically excludes statutory appropriations (legally mandated funds) from these plans. It affects all executive branch agencies, with the Department of Health and Human Services divisions first required to submit plans in 2025. This policy mandates agencies to justify each program's necessity and cost-effectiveness before requesting funding.

Maddy summarySB 123 requires all North Carolina public schools - including traditional, charter, regional, and university-operated schools - to display U.S. and North Carolina flags in every classroom and near school entrances, and to schedule daily Pledge of Allegiance recitation with age-appropriate historical instruction. The law explicitly states that no student or staff member may be compelled to stand, salute, or recite the pledge. It allocates $1 million (nonrecurring) for flag purchases in 2025-2026 and $100,000 annually starting in 2026-2027. This applies to all public schools beginning with the 2025-2026 school year.

Maddy summarySB 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.

Maddy summarySB 105 creates the "Continuing Care Retirement Communities Act" to regulate CCRCs in North Carolina. It requires all providers (both for-profit and nonprofit) to obtain a license from the Department of Insurance and undergo annual financial reviews by actuaries to ensure they can meet long-term care obligations. The law mandates that entrance fees and deposits paid by residents be held in escrow accounts, with specific requirements for financial transparency and solvency checks. This directly affects CCRC residents who pay upfront fees and providers who must now comply with these new oversight standards to protect residents' savings. The bill aims to prevent financial harm to older adults if a provider becomes insolvent.

Maddy summarySB 86 increases North Carolina firefighters' monthly pension payments from $175 to $180 starting January 1, 2025, for eligible members who reach age 55 with 20 years of service. It updates disability benefit rules, clarifies death benefits for firefighters killed on duty (including monthly payments to surviving spouses or beneficiaries), and adds protections for members displaced by city annexations or department takeovers. These changes directly affect current and future firefighters, rescue squad workers, their families, and members whose departments are absorbed by municipalities. The bill modifies existing pension fund statutes without creating new programs or altering contribution requirements.

Maddy summarySB 51 requires North Carolina's Department of Insurance (DOI) to implement group capital calculation and liquidity stress test requirements for most insurance holding companies operating in the state. It mandates annual filings of group capital reports from parent companies of insurers (with specific exemptions for small, single-insurer, or federally-regulated groups), aiming to align state oversight with national NAIC standards. This bill directly affects insurance holding companies with operations in North Carolina, requiring them to report capital and liquidity data to maintain the state's NAIC accreditation. The policy change ensures consistent regulatory oversight without imposing new requirements on exempted entities like small domestic insurers or those already covered by federal regulators.

Maddy summarySB 47 would eliminate the ability for North Carolina state employees, local government workers, and public school staff to have dues paid through automatic payroll deductions to their employee associations. Currently, employees could authorize such deductions if their association met specific membership thresholds (e.g., 2,000 members with 500 state/local employees). The bill repeals this provision, meaning employees would no longer be able to set up automatic payroll deductions for association dues. This change directly affects all covered state and public sector employees who previously used this method to pay dues.