North Carolina HB 100: Expand Religious Property Tax Exemption.

Bill Text

GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025
H 1
HOUSE BILL 100

Short Title: Expand Religious Property Tax Exemption. (Public)
Sponsors: Representatives Pyrtle, Sauls, N. Jackson, and Scott (Primary Sponsors).
For a complete list of sponsors, refer to the North Carolina General Assembly web site.
Referred to: Housing and Development, if favorable, Finance, if favorable, Rules, Calendar,
and Operations of the House
February 12, 2025
*H100-v-1*
A BILL TO BE ENTITLED 1
AN ACT TO EXPAND THE PROPERTY TAX EXEMPTION FOR REAL PROPERTY USED 2
FOR RELIGIOUS PURPOSES. 3
The General Assembly of North Carolina enacts: 4
SECTION 1. G.S. 105-278.3(g) reads as rewritten: 5
"(g) The following exceptions apply to the exclusive-use requirement of subsection (a) of 6
this section: 7
... 8
(4) Undeveloped land acquired by an agency listed in subsection (c) of this 9
section with contiguous land exempt under this section is exempt from 10
taxation for a period not to exceed five years if (i) it does not exceed two 11
hundred percent (200%) of the contiguous land owned by the agency currently 12
exempt under this section and (ii) the agency certifies that within five years of 13
acquiring the undeveloped land it will either begin to use the land wholly and 14
exclusively for religious purposes or begin to develop the land in a manner 15
which is intended to be wholly and exclusively used by the agency for 16
religious purposes upon completion. If the certification requirements are not 17
met, the land is subject to discovery pursuant to G.S. 105-312." 18
SECTION 2. This act is effective for taxes imposed for taxable years beginning on 19
or after July 1, 2026. 20