North CarolinaSB 3872025-2026 SessionSenateWALLET

AN ACT TO AMEND THE BROWNFIELDS PROPERTY REUSE ACT AND THE BROWNFIELDS PROPERTY TAX BENEFIT.

Sponsored By: Steve Jarvis (Republican), Tom McInnis (Republican), Timothy D. Moffitt (Republican)

Signed by Governor

DEQENVIRONMENTHAZARDOUS SUBSTANCESJUSTICE DEPT

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 2 benefits, 0 costs, 1 mixed.

Five-year tax break for brownfield upgrades

Beginning July 1, 2025, owners with a Brownfields agreement can get a five-year property tax break on qualifying improvements. Year 1 excludes 90% of the improvement value, then 75%, 50%, 30%, and 10% in years 2–5. Your property must have written confirmation that it is eligible and be under a signed Brownfields agreement. The five-year period starts after the work is finished, for improvements made after the later of July 1, 2000 or your agreement date. The county assessor must appraise the improvements each year during the exclusion, and each new qualifying upgrade gets its own five-year period.

New fees and penalties for brownfield deals

Beginning July 2, 2025, a $2,000 application fee is due when you submit a Brownfields agreement application. If you enter an agreement, you must also pay the State's full documented costs in two parts: at signing (paid in full before the State signs) and when you file the final remediation report. If you do not pay on time, interest accrues at the rate set by the Secretary of Revenue, and liens attach to your real and personal property and the brownfields site. The State can use tax collection methods to recover unpaid fees. If a recorded Brownfields Notice is not followed, the owner must pay the State's documented enforcement costs. If the State seeks unanticipated costs, it must give you documents that show and explain those charges.

Brownfields fees fund program account

Starting July 2, 2025, the government deposits all fees and interest collected under the Brownfields fee rules into the Brownfields Property Reuse Act Implementation Account.

Sponsors & Cosponsors

Sponsors

  • Steve Jarvis

    Republican • Senate

  • Tom McInnis

    Republican • Senate

  • Timothy D. Moffitt

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 308 • No: 0

Senate vote 6/25/2025

SB 387: Brownfields Property Reuse Act Revisions.

Yes: 45 • No: 0 • Other: 5

House vote 6/24/2025

SB 387: Brownfields Property Reuse Act Revisions.

Yes: 109 • No: 0 • Other: 8

House vote 6/24/2025

SB 387: Brownfields Property Reuse Act Revisions.

Yes: 110 • No: 0 • Other: 9

Senate vote 5/6/2025

SB 387: Brownfields Property Reuse Act Revisions.

Yes: 44 • No: 0 • Other: 5

Actions Timeline

  1. Ch. SL 2025-53

    7/2/2025Senate
  2. Signed by Gov. 7/2/2025

    7/2/2025Senate
  3. Pres. To Gov. 6/27/2025

    6/27/2025Senate
  4. Ratified

    6/26/2025Senate
  5. Ordered Enrolled

    6/25/2025Senate
  6. Concurred In H Com Sub

    6/25/2025Senate
  7. Placed on Today's Calendar

    6/25/2025Senate
  8. Withdrawn From Com

    6/25/2025Senate
  9. Ref To Com On Rules and Operations of the Senate

    6/25/2025Senate
  10. Special Message Received For Concurrence in H Com Sub

    6/25/2025Senate
  11. Special Message Sent To Senate

    6/25/2025House
  12. Ordered Engrossed

    6/24/2025House
  13. Passed 3rd Reading

    6/24/2025House
  14. Passed 2nd Reading

    6/24/2025House
  15. Amend Adopted A1

    6/24/2025House
  16. Added to Calendar

    6/24/2025House
  17. Cal Pursuant Rule 36(b)

    6/24/2025House
  18. Reptd Fav

    6/24/2025House
  19. Re-ref Com On Rules, Calendar, and Operations of the House

    6/24/2025House
  20. Reptd Fav Com Substitute

    6/24/2025House
  21. Re-ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the House

    6/4/2025House
  22. Withdrawn From Com

    6/4/2025House
  23. Ref To Com On Rules, Calendar, and Operations of the House

    5/6/2025House
  24. Passed 1st Reading

    5/6/2025House
  25. Special Message Received From Senate

    5/6/2025House

Bill Text

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