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H100 • 2025

Expand Religious Property Tax Exemption.

Expand Religious Property Tax Exemption.

Housing Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Pyrtle, Sauls, N. Jackson, Scott, Cairns, Colvin, Echevarria, F. Jackson, Kidwell, Riddell, Schietzelt, Shepard, Ward
Last action
2025-03-12
Official status
Re-ref Com On Finance
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Expand Religious Property Tax Exemption.

H100-SMCO-9(e1)-v-4 (2025-03-12): Expand Religious Property Tax Exemption.

What This Bill Does

  • H100-SMCO-9(e1)-v-4 (2025-03-12): Expand Religious Property Tax Exemption.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

Filed

Plain English: 2025-2026 General Assembly HOUSE BILL 100: Expand Religious Property Tax Exemption.

  • 2025-2026 General Assembly HOUSE BILL 100: Expand Religious Property Tax Exemption.
  • Committee: House Housing and Development.
  • If favorable, re-refer to Finance.
  • If favorable, re- refer to Rules, Calendar, and Operations of the House Date: March 12, 2025 Introduced by: Reps.

Bill History

  1. 2025-03-12 House

    Re-ref Com On Finance

  2. 2025-03-12 House

    Reptd Fav

  3. 2025-02-12 House

    Ref to the Com on Housing and Development, if favorable, Finance, if favorable, Rules, Calendar, and Operations of the House

  4. 2025-02-12 House

    Passed 1st Reading

  5. 2025-02-11 House

    Filed

Official Summary Text

H100-SMCO-9(e1)-v-4
(2025-03-12): Expand Religious Property Tax Exemption.

Current Bill Text

Read the full stored 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