# North Carolina HB 1181: 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.

North Carolina HB 1181, 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., is a 2025-2026 Session House bill sponsored by Maria Cervania (Democratic), Phil Rubin (Democratic); status in committee, last action 2026-05-04 (Ref To Com On Rules, Calendar, and Operations of the House) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/NC-HB1181-2025
- 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 1181
- State: North Carolina
- Session: 2025-2026 Session
- Title: 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.
- Status: in committee
- Chamber: House
- Introduced: 2026-04-30
- Last action: 2026-05-04, Ref To Com On Rules, Calendar, and Operations of the House
- Sponsors: Maria Cervania (Democratic), Phil Rubin (Democratic)
- Cosponsors: 12
- Subjects: AGING, APPRAISALS, APPROPRIATIONS, BUDGETING, CONFIDENTIALITY, CORPORATIONS, NONPROFIT, COUNTIES, COUNTY COMMISSIONERS, DEEDS, DISABLED PERSONS, LOCAL GOVERNMENT, PRIVACY, PROPERTY, PUBLIC, PUBLIC RECORDS, REAL ESTATE, RECORDATION OF INSTRUMENTS, REGISTER OF DEEDS, TAX EXEMPTIONS, TAXATION, TAXES, EXCISE, TAXES, PROPERTY, RECORDS, NGOS
- 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: Maria Cervania (Democratic), House
- Sponsor: Phil Rubin (Democratic), House
- Cosponsor: Eric Ager (Democratic), House
- Cosponsor: Mary Belk (Democratic), House
- Cosponsor: Deb Butler (Democratic), House
- Cosponsor: Amanda P. Cook (Democratic), House
- Cosponsor: Julia Greenfield (Democratic), House
- Cosponsor: Pricey Harrison (Democratic), House
- Cosponsor: Jordan Lopez (Democratic), House
- Cosponsor: Nasif Majeed (Independent), House
- Cosponsor: Marcia Morey (Democratic), House
- Cosponsor: Lindsey Prather (Democratic), House
- Cosponsor: Amos L. Quick, III (Democratic), House
- Cosponsor: Julie von Haefen (Democratic), House

## Actions (3)

- 2026-05-04: Ref To Com On Rules, Calendar, and Operations of the House (House)
- 2026-05-04: Passed 1st Reading (House)
- 2026-04-30: Filed (House)

## Bill text

- Filed: [PDF](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H1181v0.pdf)
- Latest Edition: [PDF](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H1181v1.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/H1181v0.pdf)
- [Latest Edition (PDF)](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H1181v1.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)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/NC-HB1181-2025 (as of 2026-11-01).