North Carolina legislation · 2025-2026 Session
North Carolina H100: Expand Religious Property Tax Exemption.
Status: Introduced, March 12, 2025
What the bill says
An act to expand the property tax exemption for real property used for religious purposes.
From the introduced text:
A BILL TO BE ENTITLED AN ACT TO EXPAND THE PROPERTY TAX EXEMPTION FOR REAL PROPERTY USED FOR RELIGIOUS PURPOSES. The General Assembly of North Carolina enacts: SECTION 1. G.S. 105-278.3(g) reads as rewritten: "(g) The following exceptions apply to the exclusive-use requirement of subsection (a) of this section: ... (4) Undeveloped land acquired by an agency listed in subsection (c) of this section with contiguous land exempt under this section is exempt from taxation for a period not to exceed five years if (i) it does not exceed two hundred percent (200%) of the contiguous land owned by the agency currently exempt under this section and (ii) the agency certifies that within five years of acquiring the undeveloped land it will either begin to use the land wholly and exclusively for religious purposes or begin to develop the land in a manner which is intended to be wholly and exclusively used by the agency for religious purposes upon completion. If the certification requirements are not met, the land is subject to discovery pursuant to G.S. 105-312." SECTION 2. This act is effective for taxes imposed for taxable years beginning on or after July 1, 2026. *DRH40079-BAf-4*
Sponsors
- Pyrtle, A. Reece (R, 65) · primary sponsor
- Sauls, John (R, 51) · primary sponsor
- Jackson, Neal (R, 78) · primary sponsor
- Scott, Paul (R, 111) · primary sponsor
- Cairns, Celeste C. (R, 13)
- Colvin, Mike (D, 42)
- Echevarria, Brian (R, 82)
- Jackson, Frances (D, 45)
- Kidwell, Keith (R, 79)
- Riddell, Dennis (R, 64)
- Schietzelt, Mike (R, 35)
- Shepard, Phil (R, 15)
Latest actions
- : Re-ref Com On Finance
- : Reptd Fav
- : Ref to the Com on Housing and Development, if favorable, Finance, if favorable, Rules, Calendar, and Operations of the House
- : Passed 1st Reading
- : Filed
Subjects: PROPERTY, TAX EXEMPTIONS, TAXES, PROPERTY, REAL ESTATE, PUBLIC, TAXATION, RELIGION & RELIGIOUS INSTITUTIONS
Common questions
- What is H100?
- H100 is a bill in the North Carolina Legislature (2025-2026 Session): Expand Religious Property Tax Exemption.
- What does H100 do?
- In its own words: An act to expand the property tax exemption for real property used for religious purposes.
- What is the status of H100?
- Introduced as of March 12, 2025. Latest action: Re-ref Com On Finance (March 12, 2025).
- Who sponsored H100?
- Pyrtle, A. Reece (R, 65), with 11 co-sponsors.
- Where is the official record for H100?
- On the North Carolina Legislature website: https://www.ncleg.gov/BillLookUp/2025/H100
Source: official North Carolina record. Tracked by Delilah, AI for legislation across all 50 states and Congress.