North Carolina legislation · 2025-2026 Session
North Carolina S898: Citizens' Tax Relief Circuit Breaker Mods.
Status: Introduced, April 30, 2026
What the bill says
An act to appropriate money to the north carolina association of county commissioners to promote the state's property tax relief programs and to modify the property tax homestead circuit breaker.
From the introduced text:
A BILL TO BE ENTITLED AN ACT TO APPROPRIATE MONEY TO THE NORTH CAROLINA ASSOCIATION OF COUNTY COMMISSIONERS TO PROMOTE THE STATE'S PROPERTY TAX RELIEF PROGRAMS AND TO MODIFY THE PROPERTY TAX HOMESTEAD CIRCUIT BREAKER. The General Assembly of North Carolina enacts: SECTION 1.(a) There is appropriated from the General Fund to the North Carolina Association of County Commissioners (Association) the nonrecurring sum of two hundred fifty thousand dollars ($250,000) for the 2026-2027 fiscal year to be used by the Association to provide grants to counties for advertising and promoting the State's property tax relief programs under Subchapter II of Chapter 105 of the General Statutes. SECTION 1.(b) This section becomes effective July 1, 2026. SECTION 2.(a) G.S. 105-277.1B reads as rewritten: "§ 105-277.1B. Property tax homestead circuit breaker. ... (b) Definitions. - The following definitions and, to the extent consistent with this section, the definitions provided in G.S. 105-277.1 apply to this section.section: (1) Hold harmless amount. - The tax deferred under subsection (f) of this section. (2) Total hold harmless amount. - The sum of the following: a. The hold harmless amount for all permanent residences in the county. b. The hold harmless amount for all permanent residences in cities located within the county. (c) Income Eligibility Limit. - The income eligibility limit provided in G.S. 105-277.1(a2) applies …
Sponsors
- Murdock, Natalie S. (D, 20) · primary sponsor
- Mohammed, Mujtaba A. (D, 38) · primary sponsor
- Salvador, DeAndrea (D, 39) · primary sponsor
- Applewhite, Val (D, 19)
- Batch, Sydney (D, 17)
- Grafstein, Lisa (D, 13)
- Smith, Kandie D. (D, 5)
- Theodros, Caleb (D, 41)
- Waddell, Joyce (D, 40)
Latest actions
- : Re-ref Com On Appropriations/Base Budget
- : Withdrawn From Com
- : Ref To Com On Rules and Operations of the Senate
- : Passed 1st Reading
- : Filed
Subjects: PROPERTY, BUDGETING, TAX EXEMPTIONS, COUNTIES, COUNTY COMMISSIONERS, AGING, TAXES, PROPERTY, LOCAL GOVERNMENT
Common questions
- What is S898?
- S898 is a bill in the North Carolina Legislature (2025-2026 Session): Citizens' Tax Relief Circuit Breaker Mods.
- What does S898 do?
- In its own words: An act to appropriate money to the north carolina association of county commissioners to promote the state's property tax relief programs and to modify the property tax homestead circuit breaker.
- What is the status of S898?
- Introduced as of April 30, 2026. Latest action: Re-ref Com On Appropriations/Base Budget (April 30, 2026).
- Who sponsored S898?
- Murdock, Natalie S. (D, 20), with 8 co-sponsors.
- Where is the official record for S898?
- On the North Carolina Legislature website: https://www.ncleg.gov/BillLookUp/2025/S898
Source: official North Carolina record. Tracked by Delilah, AI for legislation across all 50 states and Congress.