North Carolina legislation · 2025-2026 Session
North Carolina H1179: Senior Property Tax Relief Modernization Act.
Status: In committee, May 4, 2026
What the bill says
An act to modify the elderly or disabled property tax homestead exclusion, to expand the property tax homestead circuit breaker and to reimburse local governments for their resulting revenue loss, and to provide grant funding to the north carolina association of county commissioners to support more frequent property tax reappraisals.
From the introduced text:
A BILL TO BE ENTITLED AN ACT TO MODIFY THE ELDERLY OR DISABLED PROPERTY TAX HOMESTEAD EXCLUSION, TO EXPAND THE PROPERTY TAX HOMESTEAD CIRCUIT BREAKER AND TO REIMBURSE LOCAL GOVERNMENTS FOR THEIR RESULTING REVENUE LOSS, AND TO PROVIDE GRANT FUNDING TO THE NORTH CAROLINA ASSOCIATION OF COUNTY COMMISSIONERS TO SUPPORT MORE FREQUENT PROPERTY TAX REAPPRAISALS. Whereas, property taxes fund essential local services, including public schools, public safety, and infrastructure; and Whereas, rapidly rising home values have increased property tax burdens, particularly for seniors and disabled homeowners living on fixed or limited incomes; and Whereas, current property tax relief programs contain a sharp income cutoff that denies all relief to homeowners just above the eligibility threshold, creating inequitable outcomes; and Whereas, modernizing the homestead exemption to provide a gradual, income-based phaseout will expand access to relief while eliminating an unfair benefits "cliff"; and Whereas, allowing eligible homeowners to combine the homestead exemption with the circuit breaker program will provide more complete and effective protection against unaffordable tax burdens for people on fixed or limited incomes; and Whereas, addressing barriers faced by residents with heirs' property or shared ownership will ensure that relief reaches those who are responsible for maintaining and paying for their homes; and Whereas, reimbursing local governments for the cost of expanded relief will preserve funding for essential local …
Sponsors
- Rubin, Phil (D, 40) · primary sponsor
- Ager, Eric (D, 114) · primary sponsor
- Cervania, Maria (D, 41) · primary sponsor
- Carney, Becky (D, 102) · primary sponsor
- Ball, Cynthia (D, 49)
- Belk, Mary (D, 88)
- Brown, Gloristine (D, 8)
- Butler, Deb (D, 18)
- Clark, Tracy (D, 57)
- Cohn, Bryan (D, 32)
- Colvin, Mike (D, 42)
- Cook, Amanda P. (D, 60)
Latest actions
- : Ref To Com On Rules, Calendar, and Operations of the House
- : Passed 1st Reading
- : Filed
Subjects: PROPERTY, BUDGETING, REVENUE DEPT., TAX EXEMPTIONS, COUNTIES, COUNTY COMMISSIONERS, AGING, TAXES, PROPERTY
Common questions
- What is H1179?
- H1179 is a bill in the North Carolina Legislature (2025-2026 Session): Senior Property Tax Relief Modernization Act.
- What does H1179 do?
- In its own words: An act to modify the elderly or disabled property tax homestead exclusion, to expand the property tax homestead circuit breaker and to reimburse local governments for their resulting revenue loss, and to provide grant funding to the north carolina association of county commissioners to support more frequent property tax reappraisals.
- What is the status of H1179?
- In committee as of May 4, 2026. Latest action: Ref To Com On Rules, Calendar, and Operations of the House (May 4, 2026).
- Who sponsored H1179?
- Rubin, Phil (D, 40), with 11 co-sponsors.
- Where is the official record for H1179?
- On the North Carolina Legislature website: https://www.ncleg.gov/BillLookUp/2025/H1179
Source: official North Carolina record. Tracked by Delilah, AI for legislation across all 50 states and Congress.