Bill > S310

This bill provides a temporary extension for religious property owners to apply for property tax exemptions retroactively. Specifically, property owners can now file late applications for tax exemption under North Carolina General Statute 105-278.3 that cover up to five calendar years preceding the bill's effective date. If these late applications are approved, the taxes levied against the property for those five years will be released, but importantly, taxpayers cannot receive refunds for taxes already paid. The bill allows municipalities and counties to cancel these past tax obligations for qualifying religious properties, effectively providing retroactive tax relief. The legislation becomes effective immediately upon becoming law and applies to all applications submitted on or after that date. This provision appears designed to help religious property owners who may have missed previous deadlines for claiming tax exemptions, giving them an opportunity to correct past oversights without financial penalty.

Budget and Finance, Government Affairs

https://www.ncleg.gov/BillLookUp/2025/S310