North CarolinaHB 11812025-2026 SessionHouse

AN ACT TO MODIFY THE INCOME ELIGIBILITY LIMIT FOR THE ELDERLY OR DISABLED PROPERTY TAX HOMESTEAD EXCLUSION FOR MARRIED COUPLES, TO ELIMINATE THE DEFERRED TAX LIABILITY UNDER THE PROPERTY TAX HOMESTEAD CIRCUIT BREAKER, TO EXPAND THE PROPERTY TAX HOMESTEAD CIRCUIT BREAKER BY PROVIDING AN ALTERNATE MEANS TO QUALIFY BASED ON AREA MEDIAN INCOME, TO APPROPRIATE MONEY TO THE NORTH CAROLINA ASSOCIATION OF COUNTY COMMISSIONERS TO ASSIST COUNTIES WITH PROPERTY REAPPRAISALS, AND TO IMPOSE AN EXCISE TAX ON THE TRANSFER OF CONTROLLING INTERESTS IN ENTITIES THAT HOLD AN INTEREST IN REAL PROPERTY.

Sponsored By: Maria Cervania (Democratic), Phil Rubin (Democratic)

In Committee

AGINGAPPRAISALSAPPROPRIATIONSBUDGETINGCONFIDENTIALITYCORPORATIONS, NONPROFITCOUNTIESCOUNTY COMMISSIONERSDEEDSDISABLED PERSONSLOCAL GOVERNMENTPRIVACYPROPERTYPUBLICPUBLIC RECORDSREAL ESTATERECORDATION OF INSTRUMENTSREGISTER OF DEEDSTAX EXEMPTIONSTAXATIONTAXES, EXCISETAXES, PROPERTYRECORDSNGOS

Your PRIA Score

Score Hidden

Personalized for You

How does this bill affect your finances?

Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.

Free to start

Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsors

  • Maria Cervania

    Democratic • House

  • Phil Rubin

    Democratic • House

Cosponsors

  • Eric Ager

    Democratic • House

  • Mary Belk

    Democratic • House

  • Deb Butler

    Democratic • House

  • Amanda P. Cook

    Democratic • House

  • Julia Greenfield

    Democratic • House

  • Pricey Harrison

    Democratic • House

  • Jordan Lopez

    Democratic • House

  • Nasif Majeed

    Independent • House

  • Marcia Morey

    Democratic • House

  • Lindsey Prather

    Democratic • House

  • III Amos L. Quick

    Democratic • House

  • Julie von Haefen

    Democratic • House

Roll Call Votes

No roll call votes available for this bill.

Actions Timeline

  1. Ref To Com On Rules, Calendar, and Operations of the House

    5/4/2026House
  2. Passed 1st Reading

    5/4/2026House
  3. Filed

    4/30/2026House

Bill Text

Related Bills

Back to State Legislation