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H1213 • 2025

Protect Taxpayers and Local Governments.

Protect Taxpayers and Local Governments.

Energy Taxes
Passed Legislature

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

Sponsor
Loftis, Ward
Last action
2026-06-30
Official status
Re-ref to the Com on Energy and Public Utilities, if favorable, Rules, Calendar, and Operations of the House
Effective date
2026-07-01

Plain English Breakdown

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

Protect Taxpayers and Local Governments.

H1213-SMTQ-137(CSTQxfr-59)-v-2 (2026-06-30): Protect Taxpayers and Local Governments.

What This Bill Does

  • H1213-SMTQ-137(CSTQxfr-59)-v-2 (2026-06-30): Protect Taxpayers and Local Governments.

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 1213: Protect Taxpayers and Local Governments.

  • 2025-2026 General Assembly HOUSE BILL 1213: Protect Taxpayers and Local Governments.
  • Committee: House Finance.
  • If favorable, re-refer to Rules, Calendar, and Operations of the House Date: June 30, 2026 Introduced by: Reps.
  • Loftis, Ward, Harrison Prepared by: Chris Saunders Staff Attorney Analysis of: PCS to First Edition H1213-CSTQxfr-59 Kara McCraw Director *H1213-SMTQ-137(CSTQxfr-59)-v-2* Legislative Analysis Division 919-733-2578 This bill analysis was prepared by the nonpartisan legislative staff for the use of legislators in their deliberations and does not constitute an official statement of legislative intent.

Bill History

  1. 2026-06-30 House

    Re-ref to the Com on Energy and Public Utilities, if favorable, Rules, Calendar, and Operations of the House

  2. 2026-06-30 House

    Serial Referral To Rules, Calendar, and Operations of the House Stricken

  3. 2026-06-30 House

    Ruled Material

  4. 2026-06-30 House

    Reptd Fav Com Substitute

  5. 2026-05-05 House

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

  6. 2026-05-05 House

    Passed 1st Reading

  7. 2026-04-30 House

    Filed

Official Summary Text

H1213-SMTQ-137(CSTQxfr-59)-v-2
(2026-06-30): Protect Taxpayers and Local Governments.

Current Bill Text

Read the full stored bill text 
GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025
H 2
HOUSE BILL 1213
Committee Substitute Favorable 6/30/26

Short Title: Protect Taxpayers and Local Governments. (Public)
Sponsors:
Referred to:
May 5, 2026
*H1213-v-2*
A BILL TO BE ENTITLED 1
AN ACT TO REPEAL THE PROPERTY TAX EXCLUS ION FOR SOLAR ENERGY 2
ELECTRIC SYSTEMS PLACED IN SERVICE ON OR AFTER JULY 1, 2027. 3
The General Assembly of North Carolina enacts: 4
SECTION 1. G.S. 105-275(45) reads as rewritten: 5
"(45) Eighty percent (80%) of the appraised value of a solar energy electric system. 6
system placed in service before July 1, 2027. For purposes of this subdivision, 7
the term "solar energy electric system" means all equipment used directly and 8
exclusively for the conversion of solar energy to electricity. For purposes of 9
this subdivision, the term "placed in service " means the equipment and 10
infrastructure required to meet the nameplate capacity of the solar energy 11
electric system is fully installed and producing usable energy." 12
SECTION 2. This act is effective for taxes imposed for taxable years beginning on 13
or after July 1, 2027. 14