North Carolina legislation · 2025-2026 Session
North Carolina S895: Nonprofit Hospitals Tax Exemption.
Status: In committee, April 30, 2026
What the bill says
An act to modify the property tax and sales tax exemptions afforded to nonprofit hospitals.
From the introduced text:
A BILL TO BE ENTITLED AN ACT TO MODIFY THE PROPERTY TAX AND SALES TAX EXEMPTIONS AFFORDED TO NONPROFIT HOSPITALS. The General Assembly of North Carolina enacts: SECTION 1. G.S. 105-278.8 reads as rewritten: "§ 105-278.8. Real and personal property used for charitable hospital purposes. (a) Real and personal property held for or owned by a hospital organized and operated as a nonstock, nonprofit, charitable institution (without profit to members or their successors) shall be exempted from taxation in an amount equal to the total actual cost of qualified charity care provided by the hospital and determined in accordance with subsection (d) of this section if that property is actually and exclusively used for charitable hospital purposes. (b) Notwithstanding the exclusive-use requirements of subsection (a), above, if part of a property that otherwise meets that subsection's requirements is used for a purpose that would require exemption under that subsection if the entire property were so used, the valuation of the part so used shall be exempted from taxation.taxation in accordance with subsection (d) of this section. (c) Within the meaning of this section, a charitable hospital purpose is a hospital purpose that has humane and philanthropic objectives; it is a hospital activity that benefits humanity or a significant rather than limited segment of the community without expectation of pecuniary profit …
Sponsors
- Burgin, Jim (R, 12) · primary sponsor
- Mayfield, Julie (D, 49) · primary sponsor
- Applewhite, Val (D, 19)
- Murdock, Natalie S. (D, 20)
- Waddell, Joyce (D, 40)
Latest actions
- : Ref To Com On Rules and Operations of the Senate
- : Passed 1st Reading
- : Filed
Subjects: HOSPITALS, PROPERTY, CORPORATIONS, NONPROFIT, TAX EXEMPTIONS, RETAILING, TAXES, PROPERTY, COMMERCE, HEALTH SERVICES
Common questions
- What is S895?
- S895 is a bill in the North Carolina Legislature (2025-2026 Session): Nonprofit Hospitals Tax Exemption.
- What does S895 do?
- In its own words: An act to modify the property tax and sales tax exemptions afforded to nonprofit hospitals.
- What is the status of S895?
- In committee as of April 30, 2026. Latest action: Ref To Com On Rules and Operations of the Senate (April 30, 2026).
- Who sponsored S895?
- Burgin, Jim (R, 12), with 4 co-sponsors.
- Where is the official record for S895?
- On the North Carolina Legislature website: https://www.ncleg.gov/BillLookUp/2025/S895
Source: official North Carolina record. Tracked by Delilah, AI for legislation across all 50 states and Congress.