GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2025

S                                                                                                                                                     1

SENATE BILL 310

Short Title:      Religious Property - Tax Exemption.		(Public)
Sponsors:	Senators Britt, B. Newton, and Daniel (Primary Sponsors).
Referred to:	Rules and Operations of the Senate

March 18, 2025

A BILL TO BE ENTITLED

AN ACT to extend the lookback period for certain late applications for property tax exemption and to allow the release of taxes levied against certain property.

The General Assembly of North Carolina enacts:

SECTION 1.  An owner of property claiming an exemption from taxation under G.S. 105‑278.3 may file a late application in accordance with G.S. 105‑282.1(a1) which, notwithstanding the calendar year restriction under that subsection, may apply to property taxes levied by the county or municipality during the three calendar years immediately preceding the effective date of this act. Notwithstanding G.S. 105‑380 and G.S. 105‑381, if a late application submitted in accordance with this section is approved, the taxes levied against the property covered by that application for up to the three calendar years immediately preceding the effective date of this act shall be released, provided, however, that no taxpayer may receive a refund of taxes previously paid under this section.

SECTION 2.  This act is effective when it becomes law and applies to applications submitted on or after that date.