North Carolina SB 831: Municipalities Occupancy Tax.

Bill Text

GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025
S 1
SENATE BILL 831

Short Title: 25-Year Retirement for First Responders. (Public)
Sponsors: Senator Grafstein (Primary Sponsor).
Referred to: Rules and Operations of the Senate
April 27, 2026
*S831-v-1*
A BILL TO BE ENTITLED 1
AN ACT ALLOWING FIRST RESPONDERS WHO ARE MEMBERS OF THE TEACHERS' 2
AND STATE EMPLOYEES' RETIREMENT SYSTEM OR THE LOCAL 3
GOVERNMENTAL EMPLOYEES' RETIREMENT SYSTEM TO RETIRE WITH 4
UNREDUCED BENEFITS AFTER ACHIEVING TWENTY-FIVE YEARS OF 5
CREDITABLE SERVICE AND MAKING CONFORMING CHANGES. 6
The General Assembly of North Carolina enacts: 7
SECTION 1.(a) G.S. 135-1 reads as rewritten: 8
"§ 135-1. Definitions. 9
The following words and phrases as used in this Chapter, unless a different meaning is plainly 10
required by the context, shall have the following meanings: 11
... 12
(9a) "Emergency medical services personnel" or "EMS personnel" shall mean all 13
full-time employees of any State department, agency, or institution who meet 14
the definition of emergency medical services personnel under G.S. 131E-155. 15
This includes emergency medical dispatchers and the Director of EMS. 16
... 17
(11b) "Firefighter" shall mean all full-time employees of any State department, 18
agency, or institution who are actively serving in a position with assigned 19
primary duties and responsibilities for the prevention, detection, and 20
suppression of fire. This includes fire dispatchers, fire inspectors, and fire 21
marshals. 22
(11b)(11c) "Fraud investigation" means an independent review or examination by 23
Retirement Systems Division staff or authorized representatives who are 24
assisting the Retirement Systems Division staff of records, activities, actions, 25
or decisions by employers or other affiliated or associated entities having an 26
impact on the Retirement System. The purpose of a fraud investigation is to 27
help detect and prevent fraud and to ensure full accountability in the use of 28
pension funds. 29
(11c)(11d) "Law Enforcement Officer" means a full-time paid employee of an 30
employer who is actively serving in a position with assigned primary duties 31
and responsibilities for prevention and detection of crime or the general 32
enforcement of the criminal laws of the State of North Carolina or serving 33
civil processes, and who possesses the power of arrest by virtue of an oath 34
administered under the authority of the State. "Law Enforcement Officer" also 35
means a probation/parole officer as defined in this section with respect to any 36

General Assembly Of North Carolina Session 2025
Page 2 Senate Bill 831-First Edition
service rendered on or after July 1, 2017. This includes police dispatchers, 1
police investigators, sheriff's deputies, bailiffs, corrections officers, detention 2
officers, and jailers. 3
...." 4
SECTION 1.(b) G.S. 135-5(a) is amended by adding a new subdivision to read: 5
"(4b) Any member who is a law enforcement officer, firefighter, or emergency 6
medical services personnel and has completed 25 years of creditable service 7
may retire upon electronic submission or written application to the Board of 8
Trustees setting forth at what time, as of the first day of a calendar month, not 9
less than one day nor more than 120 days subsequent to the execution and 10
filing thereof, the member desires to be retired; provided, however, that any 11
member who has met the 25 years of creditable service required by this 12
subdivision but does not retire and later becomes employed other than as the 13
member was employed while completing 25 years of creditable service shall 14
continue to have the right to commence retirement." 15
SECTION 1.(c) G.S. 135-5(b21) reads as rewritten: 16
"(b21) Service Retirement Allowance of Non-First Responder Members Retiring on or After 17
July 1, 2019; and First Responder Members Retiring on or After July 1, 2019. July 1, 2019, but 18
Before January 1, 2027. – Upon retirement from service on or after July 1, 2019, in accordance 19
with subsection (a) or (a1) of this section, a member shall receive the following service retirement 20
allowance: 21
...." 22
SECTION 1.(d) G.S. 135-5 is amended by adding a new subsection to read: 23
"(b22) Service Retirement Allowance of First Responders Retiring on or After January 1, 24
2027. – Upon retirement from service on or after January 1, 2027, in accordance with subsection 25
(a) or (a1) of this section and notwithstanding any other provision of this section to the contrary, 26
a member who is a law enforcement officer, eligible former law enforcement officer, firefighter, 27
eligible former firefighter, emergency medical services personnel, or eligible former medical 28
services personnel shall receive a service retirement allowance computed as follows: 29
(1) If the member's service retirement date occurs on or after the member's 55th 30
birthday and completion of five years of creditable service as a law 31
enforcement officer, as a firefight