Taxation & Finance (65)
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Date of Last Recorded Action: 7/9/2018

H 0002 HighProvide Certain Property Tax Relief Nelson Dollar
3/30/2017 Ref To Com On Rules and Operations of the Senate SLG II RulesOS
Military & Veteran Taxation & Finance
Expands the property tax exemption for disabled veterans

Expands the property tax exemption for disabled veterans, and creates a new property tax exemption for the surviving spouse of certain emergency personnel, such as law enforcement.(version 1)

H 0059 EnactedRevenue Laws Technical Changes William Brawley
6/21/2017 Ch. SL 2017-39 Fin Fin
Taxation & Finance

Proposes technical changes to the state’s tax and revenue laws. (version 1)

H 0063 HighCitizens Protection Act of 2017 Harry Warren
3/14/2017 Re-ref Com On Finance Judy II -
Public Safety Taxation & Finance

Adds a penalty to existing law that prohibits municipalities from implementing policies, ordinances, or procedures that limit or restrict enforcement of federal immigration laws. The penalties proposed under this bill would withhold from violating municipalities the sales and excise tax distributions collected by the State for beer and wine, telecommunications, video programming, and piped natural gas. The bill also makes other changes related to identification of persons and criminal pre-trial procedures for undocumented aliens. (version 1)

H 0143 MonitorSanford and Harnett Occupancy Tax John Sauls
6/16/2017 Ref To Com On Rules and Operations of the Senate SLG II RulesOS
Local Bills Taxation & Finance
Authorizes the City of Sanford to levy an occupancy tax of up to three percent. (version 1)
H 0158 EnactedSpecial Assessments/Critical Infrastructure Jason Saine
6/21/2017 Ch. SL 2017-40 Fin Fin
Economic Development Planning & Land Use Taxation & Finance Utilities

Adds language to the current special assessments statutes to increase flexibility for cities and counties when structuring financing deals for development using this authority. (version 1)

H 0171 MonitorChange Exclusion for Solar Energy Systems James Dixon
2/23/2017 Ref to the Com on Energy and Public Utilities, if favorable, Finance EPU -
Taxation & Finance

Reduces the current property tax exclusion for solar energy electric systems from 80 percent of the appraised value to 60 percent. (version 1)

H 0181 HighFirst Responders Act of 2017 Harry Warren
4/4/2017 Re-ref Com On Finance Judy III -
NCLM Goal Public Safety Taxation & Finance

Among other changes aimed at incentivizing service in emergency personnel positions, this bill would achieve an NCLM goal of providing additional resources to lessen the strain on sworn law enforcement officers when providing custody of individuals in crisis. The bill does so by authorizing other individuals to perform these services, including commissioned company police officers and certain security officers. Creates a new homestead exclusion from payment of local property taxes for surviving spouses of emergency personnel officers who were killed in the line of duty. Directs a study and report by the N.C. Department of Transportation to examine issues related to interstate access by emergency personnel during periods of road construction. (version 1)

H 0184 EnactedCertain Towns/Sewer Fee Collections Charles Graham
6/22/2017 Ch. SL 2017-44 SLG I Fin
Local Bills Taxation & Finance Utilities

Enhances the utility billing and collection options available to the Towns of La Grange, Fairmont, Proctorville, and St. Pauls so that the towns may bill and collect fees charged by their wastewater enterprise along with property taxes. (version 1)

H 0211 MonitorIncrease Sampson County Occupancy Tax Auth William Brisson
6/16/2017 Ref To Com On Rules and Operations of the Senate SLG II RulesOS
Taxation & Finance
Allows Sampson County to levy an additional three percent occupancy tax, in addition to the levy already authorized for the county. (version 1)
H 0261 MonitorDisplaced Residential Land Tax Deferral Christopher Millis
5/26/2017 Re-ref Com On Finance SLG II -
Taxation & Finance

Allows certain residential property owners to defer a portion of property taxes until the property loses its eligibility for the deferral. Applies to owners of displaced residential land, generally defined as parcels used for dwellings that are no longer zoned for residential use. (version 1)

H 0264 MonitorDisqualify Certain Property From PUV James Dixon
3/8/2017 Ref to the Com on Energy and Public Utilities, if favorable, Finance EPU -
Taxation & Finance

Disallows property on which a solar energy system is located from receiving the benefit of present-use valuation and the associated tax deferral, if the energy generated by that system is placed back onto the grid. (version 1)

H 0275 EnactedNo Stormwater Fees on Taxiways or Runways Debra Conrad
7/20/2017 Ch. SL 2017-132 Trans AENR
Taxation & Finance Utilities
Exempts airports from paying to cities a portion of a stormwater utility fee attributable to airport runways and taxiways, so long as the airport certifies that the exempt payment amount is spent for the purpose of attracting business to the airport. (version 1)
H 0287 MonitorRed Light Cameras/Hope Mills & Spring Lake Marvin Lucas
4/21/2017 Ref To Com On Rules and Operations of the Senate SLG II RulesOS
General Government Local Bills Public Safety Taxation & Finance

Adds the towns of Hope Mills and Spring Lake to a 2016 local act allowing certain municipalities to negotiate for the return of a portion of fees paid by motorists that run red lights. Places certain restrictions on the contracting authority of these two towns for lease of their red light camera equipment, and sets the fee that may be charged at $100. (version 1)

H 0321 EnactedWildlife License Changes James Dixon
6/25/2018 Ch. SL 2018-90 Env Fin
Environment Taxation & Finance Utilities
Directs the legislative Environmental Review Commission to study use of the proceeds of the state’s solid waste disposal tax, including past and future projects by the State and local governments that received proceeds. (version 1)
H 0333 MonitorLocal Option Sales Tax Flexibility Susan Martin
6/5/2017 Ref To Com On Rules and Operations of the Senate Fin RulesOS
Taxation & Finance

Creates new authority for counties to raise up to a ½-cent county-only sales tax, by referendum, for education purposes. Places corresponding limits on counties’ overall tax-levying authority. (version 1)

H 0347 MonitorMV Municipal Tax/Exclude Trailers Larry Bell
3/15/2017 Ref to the Com on Finance, if favorable, State and Local Government I Fin -
Local Bills Taxation & Finance

Disallows the Town of Kenansville from charging a municipal motor vehicle tax for trailers. (version 1)

H 0368 MonitorBlock MV Reg./Unpaid Parking Fines in W-S Evelyn Terry
3/16/2017 Ref to the Com on State and Local Government I, if favorable, Transportation, if favorable, Judiciary I SLG I -
Local Bills Taxation & Finance
Requires the N.C. Division of Motor Vehicles to refuse to issue a certificate of title or to transfer motor vehicle registration to another owner, if the vehicle owner refused to pay a parking fine or penalty imposed by the City of Winston-Salem. Requires the City to notify the DMV of the owner’s refusal to pay the fine or penalty. (version 1)
H 0371 MonitorAgency Powers and Duties/Technical Changes.-AB Charles McGrady
4/20/2017 Ref To Com On Rules and Operations of the Senate SLG II RulesOS
Environment Parks & Recreation Taxation & Finance Utilities
Among other changes recommended by the N.C. Department of Natural and Cultural Resources, renames the Clean Water Management Trust Fund to the N.C. Land and Water Preservation Trust Fund. (version 1)
H 0398 MonitorBrunswick County/Municipal Meals Taxes Francis Iler
5/26/2017 Re-ref Com On Finance SLG I -
Local Bills NCLM Goal Taxation & Finance
Gives authority to Brunswick County to levy a 1/2-cent tax on prepared meals sold anywhere in the county, with the proceeds used for either beach renourishment or infrastructure improvements. Allows the levy by either resolution of the County board or by referendum, and if this countywide tax is in effect, allows a municipality within the County to repeal or reduce this levy. If the countywide tax has not been levied, authorizes each municipality in the County to levy a 1/2-cent prepared meal tax, under the same circumstances as described above. In this case, should the County levy a countywide prepared meals tax, the municipal tax would be repealed. If passed into law, this bill would partially fulfill an NCLM goal asking for more local sources of revenue. (version)
H 0400 MonitorExempt Vacation Linen Rentals From Sales Tax Beverly Boswell
3/20/2017 Ref To Com On Finance Fin -
Taxation & Finance
Exempts from state sales tax the rental linens for use in residential accomodation rental properties. (version 1)
H 0405 HighImpact Fees/Refund to Homeowners Sarah Stevens
4/4/2017 Serial Referral To Rules, Calendar, and Operations of the House Stricken Fin -
Liability NCLM Goal Taxation & Finance Utilities

To address a consequence of the recent Carthage court decision, directs any refund of impact fees paid to a city or county to the homeowner who paid any portion of that impact fee refunded, as part of the purchase price of their home. Defines “impact fee” to include a facility fee, project fee, capacity fee, or any other fee that defrayed capital costs of the system that are associated with new construction. (version 1)

H 0406 EnactedRepeal Orange County Impact Fees Sarah Stevens
6/20/2017 Ch. SL 2017-36 SLG I Fin
Taxation & Finance Utilities

Revokes the authority granted by local bill to Orange County to charge impact fees. (version 1)

H 0420 EnactedRockingham Cty Tourism Development Authority Bert Jones
6/28/2017 Ch. SL 2017-59 SLG I SLG
Economic Development Local Bills Taxation & Finance

Changes the qualifications for some members of the Rockingham County Tourism Development Authority board of directors to allow more members that have an interest in the county’s economic development, but may not represent business interests directly involved with the collection of the county’s occupancy tax. Adds the County Finance Director to the authority board of directors. (version 1)

H 0429 MonitorCity of Saluda Occupancy Tax Cody Henson
6/16/2017 Ref To Com On Rules and Operations of the Senate SLG II RulesOS
Local Bills Taxation & Finance

Grants the City of Saluda the authority to levy a three percent occupancy tax, with two-thirds of the proceeds to be spent on tourism promotion and the remainder for general purposes. (version 1)

H 0436 EnactedLocal Government/Regulatory Fees Sarah Stevens
7/20/2017 Ch. SL 2017-138 SLG I Fin
Planning & Land Use Taxation & Finance Utilities

Eliminates a city or county’s ability to charge development-related impact fees paid by developers to offset capital costs of local government infrastructure, unless otherwise authorized by the general laws of the state. Also repeals all related local acts. (version 1)

Green background on status indicates a bill has been acted on the last recorded legislative day.