# North Carolina HB 1092: AN ACT TO AMEND THE CONSTITUTION OF NORTH CAROLINA TO ALLOW PROPERTY TAX EXEMPTIONS BASED UPON AREA MEDIAN INCOME; TO MODIFY THE PROPERTY TAX HOMESTEAD CIRCUIT BREAKER; TO UPDATE AND MODIFY THE NONPROFIT LOW- OR MODERATE-INCOME HOUSING PROPERTY TAX EXEMPTION; AND TO PROVIDE GRANT FUNDING TO THE NORTH CAROLINA ASSOCIATION OF COUNTY COMMISSIONERS TO SUPPORT MORE FREQUENT PROPERTY REAPPRAISALS.

North Carolina HB 1092, AN ACT TO AMEND THE CONSTITUTION OF NORTH CAROLINA TO ALLOW PROPERTY TAX EXEMPTIONS BASED UPON AREA MEDIAN INCOME; TO MODIFY THE PROPERTY TAX HOMESTEAD CIRCUIT BREAKER; TO UPDATE AND MODIFY THE NONPROFIT LOW- OR MODERATE-INCOME HOUSING PROPERTY TAX EXEMPTION; AND TO PROVIDE GRANT FUNDING TO THE NORTH CAROLINA ASSOCIATION OF COUNTY COMMISSIONERS TO SUPPORT MORE FREQUENT PROPERTY REAPPRAISALS., is a 2025-2026 Session House bill sponsored by Eric Ager (Democratic), Allen Buansi (Democratic), Monika Johnson-Hostler (Democratic) and 1 others; status in committee, last action 2026-04-30 (Ref To Com On Rules, Calendar, and Operations of the House) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/NC-HB1092-2025
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: North Carolina HB 1092
- State: North Carolina
- Session: 2025-2026 Session
- Title: AN ACT TO AMEND THE CONSTITUTION OF NORTH CAROLINA TO ALLOW PROPERTY TAX EXEMPTIONS BASED UPON AREA MEDIAN INCOME; TO MODIFY THE PROPERTY TAX HOMESTEAD CIRCUIT BREAKER; TO UPDATE AND MODIFY THE NONPROFIT LOW- OR MODERATE-INCOME HOUSING PROPERTY TAX EXEMPTION; AND TO PROVIDE GRANT FUNDING TO THE NORTH CAROLINA ASSOCIATION OF COUNTY COMMISSIONERS TO SUPPORT MORE FREQUENT PROPERTY REAPPRAISALS.
- Status: in committee
- Chamber: House
- Introduced: 2026-04-29
- Last action: 2026-04-30, Ref To Com On Rules, Calendar, and Operations of the House
- Sponsors: Eric Ager (Democratic), Allen Buansi (Democratic), Monika Johnson-Hostler (Democratic), Tim Longest (Democratic)
- Cosponsors: 28
- Subjects: APPRAISALS, CONSTITUTION, NC, CORPORATIONS, NONPROFIT, COUNTIES, COUNTY COMMISSIONERS, ELECTIONS, LOCAL GOVERNMENT, PROPERTY, PUBLIC, REAL ESTATE, TAX EXEMPTIONS, TAXATION, TAXES, PROPERTY
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Eric Ager (Democratic), House
- Sponsor: Allen Buansi (Democratic), House
- Sponsor: Monika Johnson-Hostler (Democratic), House
- Sponsor: Tim Longest (Democratic), House
- Cosponsor: Abe Jones (Democratic), House
- Cosponsor: Vernetta Alston (Democratic), House
- Cosponsor: Amber M. Baker (Democratic), House
- Cosponsor: Cynthia Ball (Democratic), House
- Cosponsor: Deb Butler (Democratic), House
- Cosponsor: Tracy Clark (Democratic), House
- Cosponsor: Amanda P. Cook (Democratic), House
- Cosponsor: Allison A. Dahle (Democratic), House
- Cosponsor: Frances Jackson, PhD (Democratic), House
- Cosponsor: Gloristine Brown (Democratic), House
- Cosponsor: Garland E. Pierce (Democratic), House
- Cosponsor: Julia Greenfield (Democratic), House
- Cosponsor: Pricey Harrison (Democratic), House
- Cosponsor: Zack Hawkins (Democratic), House
- Cosponsor: Beth Helfrich (Democratic), House
- Cosponsor: Kanika Brown (Democratic), House
- Cosponsor: Carolyn G. Logan (Democratic), House
- Cosponsor: Jordan Lopez (Democratic), House
- Cosponsor: Nasif Majeed (Independent), House
- Cosponsor: Lindsey Prather (Democratic), House
- Cosponsor: Renée A. Price (Democratic), House
- Cosponsor: Amos L. Quick, III (Democratic), House
- Cosponsor: Rodney D. Pierce (Democratic), House
- Cosponsor: Robert T. Reives, II (Democratic), House
- Cosponsor: James Roberson (Democratic), House
- Cosponsor: Phil Rubin (Democratic), House
- Cosponsor: Brian Turner (Democratic), House
- Cosponsor: Julie von Haefen (Democratic), House

## Actions (3)

- 2026-04-30: Ref To Com On Rules, Calendar, and Operations of the House (House)
- 2026-04-30: Passed 1st Reading (House)
- 2026-04-29: Filed (House)

## Bill text

- Filed: [PDF](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H1092v0.pdf)
- Latest Edition: [PDF](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H1092v1.pdf)

## Related bills

- HB 96: AN ACT TO CREATE AN ALTERNATIVE REMEDY FOR THE EXPEDITED REMOVAL OF UNAUTHORIZED PERSONS FROM PRIVATE PROPERTY BY A LAW ENFORCEMENT AGENCY. (vetoed)
- HB 958: AN ACT TO MAKE VARIOUS CHANGES TO ELECTION ADMINISTRATION LAWS AND CAMPAIGN FINANCE LAWS. (vetoed)
- HB 377: 2026 Court Changes. (vetoed)
- HB 268: 2026 Budget Technical Corrections - II. (signed)
- SB 445: Regulatory Reform Act of 2026. (signed)
- HB 832: Education Omnibus. (passed senate)

## Sources
- [Filed (PDF)](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H1092v0.pdf)
- [Latest Edition (PDF)](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H1092v1.pdf)

## Related
- [HB 96: AN ACT TO CREATE AN ALTERNATIVE REMEDY FOR THE EXPEDITED REMOVAL OF UNAUTHORIZE…](https://policyrisk.com/state-bill/NC-HB96-2025)
- [HB 958: AN ACT TO MAKE VARIOUS CHANGES TO ELECTION ADMINISTRATION LAWS AND CAMPAIGN FIN…](https://policyrisk.com/state-bill/NC-HB958-2025)
- [HB 377: 2026 Court Changes.](https://policyrisk.com/state-bill/NC-HB377-2025)
- [HB 268: 2026 Budget Technical Corrections - II.](https://policyrisk.com/state-bill/NC-HB268-2025)
- [SB 445: Regulatory Reform Act of 2026.](https://policyrisk.com/state-bill/NC-SB445-2025)
- [HB 832: Education Omnibus.](https://policyrisk.com/state-bill/NC-HB832-2025)
- [North Carolina bills](https://policyrisk.com/states/north-carolina/bills)
- [North Carolina state hub](https://policyrisk.com/states/north-carolina)
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Source: PRIA, https://policyrisk.com/state-bill/NC-HB1092-2025 (as of 2026-11-01).