Bill > H100

This bill expands the property tax exemption for religious organizations in North Carolina by allowing them to temporarily exempt undeveloped land from taxation under specific conditions. Specifically, religious agencies can now receive a tax exemption for undeveloped land adjacent to their existing exempt property for up to five years, provided the new land does not exceed 200% of their current exempt land area. To qualify, the religious organization must certify that within five years they will either begin using the land exclusively for religious purposes or develop the land with the intention of using it exclusively for religious purposes upon completion. If the organization fails to meet these certification requirements, the land will become subject to property tax discovery and assessment. The bill will take effect for tax years beginning on or after July 1, 2026, giving religious organizations more flexibility in land acquisition and development while maintaining the core requirement of exclusive religious use.

Budget and Finance, Housing and Urban Affairs

https://www.ncleg.gov/BillLookUp/2025/H100