North Carolina legislation · 2025-2026 Session
North Carolina H91: Define Armed Forces/Religious Prop. Tax Excl.
Status: Signed into law, June 26, 2025
What the bill says
An act to amend the definition of the term "armed forces" of the united states to include the newly established united states space force, to make conforming changes to relevant statutes related to the military, to extend the lookback period for certain late applications for property tax exemption, and to allow the release of taxes levied against certain property.
From the enrolled text:
AN ACT TO AMEND THE DEFINITION OF THE TERM "ARMED FORCES" OF THE UNITED STATES TO INCLUDE THE NEWLY ESTABLISHED UNITED STATES SPACE FORCE, TO MAKE CONFORMING CHANGES TO RELEVANT STATUTES RELATED TO THE MILITARY, TO EXTEND THE LOOKBACK PERIOD FOR CERTAIN LATE APPLICATIONS FOR PROPERTY TAX EXEMPTION, AND TO ALLOW THE RELEASE OF TAXES LEVIED AGAINST CERTAIN PROPERTY. The General Assembly of North Carolina enacts: PART I. "ARMED FORCES" TO INCLUDE UNITED STATES SPACE FORCE SECTION 1.1. G.S. 17C-10.1 reads as rewritten: "§ 17C-10.1. Certification of military service members and veterans with law enforcement training and experience. ... (g) As used in this section, the following terms Army; Marine; Marine Corps; Navy; Space Force; active, reserve, Air/Army National Guard components; and the Coast Guard. ...." SECTION 1.2. G.S. 58-58-335 reads as rewritten: "§ 58-58-335. Definitions. As used in this Part: ... (1a) "Armed Forces" means all components of the United States Army, Navy, Air Force, Marine Corps, Space Force, and Coast Guard. ...." SECTION 1.3. G.S. 116-143.3 reads as rewritten: "§ 116-143.3. Tuition of qualifying federal services members and their spouses and dependents. (a) Definitions. - The following definitions apply in this section: ... (2) Armed Forces. - The United States Air Force, Army, Coast Guard, Marine Corps, Space Force, and Navy; the North Carolina National Guard; and any …
Sponsors
- Loftis, Donnie (R, 109) · primary sponsor
- Tyson, Steve (R, 3) · primary sponsor
- Penny, Howard (R, 53) · primary sponsor
- Ager, Eric (D, 114)
- Biggs, Brian (R, 70)
- Branson, Jerry (R, 59)
- Budd, Laura (D, 103)
- Cervania, Maria (D, 41)
- Harrison, Pricey (D, 61)
- Jackson, Neal (R, 78)
- Jeffers, B. Ray (D, 2)
- Kidwell, Keith (R, 79)
Latest actions
- : Ch. SL 2025-20
- : Signed by Gov. 6/26/2025
- : Pres. To Gov. 6/20/2025
- : Ratified
- : Ordered Enrolled
- : Concurred In S Com Sub
- : Placed On Cal For 06/18/2025
- : Cal Pursuant 36(b)
- : Special Message Received For Concurrence in S Com Sub
- : Special Message Sent To House
Votes
- Define Armed Forces/Religious Prop. Tax Excl. M11 Concur (June 18, 2025): 110 yea, 0 nay, passed
- Define Armed Forces/Religious Prop. Tax Excl. Second Reading (June 17, 2025): 46 yea, 0 nay, passed
- Define Armed Forces/Conforming Changes. Second Reading (March 18, 2025): 118 yea, 0 nay, passed
Subjects: PROPERTY, RATIFIED, TAXES, PROPERTY, NAME CHANGE, REAL ESTATE, PUBLIC, DEFINITIONS, PRESENTED
Common questions
- What is H91?
- H91 is a bill in the North Carolina Legislature (2025-2026 Session): Define Armed Forces/Religious Prop. Tax Excl.
- What does H91 do?
- In its own words: An act to amend the definition of the term "armed forces" of the united states to include the newly established united states space force, to make conforming changes to relevant statutes related to the military, to extend the lookback period for certain late applications for property tax exemption, and to allow the release of taxes levied against certain property.
- What is the status of H91?
- Signed into law as of June 26, 2025. Latest action: Ch. SL 2025-20 (June 26, 2025).
- Who sponsored H91?
- Loftis, Donnie (R, 109), with 11 co-sponsors.
- Where is the official record for H91?
- On the North Carolina Legislature website: https://www.ncleg.gov/BillLookUp/2025/H91
Source: official North Carolina record. Tracked by Delilah, AI for legislation across all 50 states and Congress.