North Carolina 2025-2026 Regular Session

North Carolina House Bill H1042

Introduced
4/23/26  
Refer
4/27/26  
Refer
5/7/26  
Refer
5/11/26  
Report Pass
5/12/26  
Refer
5/12/26  
Report Pass
5/19/26  
Engrossed
5/22/26  

Caption

Affordable Housing Exemption Mods

Impact

The bill's proposed changes are significant as they expand the definitions and conditions under which nonprofit organizations can operate affordable housing while maintaining tax-exempt status. By offering these exemptions, it is expected to encourage the development of more affordable housing options within the state, facilitating access for low- and moderate-income families. Additionally, the bill aims to streamline the application and compliance process for organizations wishing to benefit from these exemptions, potentially leading to more efficient use of resources in addressing housing shortages.

Summary

House Bill 1042, titled 'Affordable Housing Exemption Mods', aims to update and expand the property tax exemption for nonprofit organizations that provide affordable housing for low- or moderate-income individuals. The bill introduces modifications to the existing tax statutes to clarify the criteria under which property owned by nonprofit entities can be exempt from taxation. This includes specific provisions about government-supported affordable housing and the operational requirements for eligible nonprofit corporations, ensuring that the properties are used solely for charitable purposes.

Sentiment

The sentiment around HB 1042 appears to be largely positive, particularly among advocates for affordable housing and nonprofit organizations. Supporters argue that the bill is a crucial step in addressing housing affordability issues by providing financial incentives to nonprofits. However, there may also be concerns regarding the implications for budget revenues from property taxes and whether these changes adequately ensure the intended use of properties as truly affordable housing.

Contention

One point of contention surrounding the bill is whether the modifications adequately safeguard against the potential misuse of the tax exemption status by organizations that may not fully commit to the affordable housing mission. Discussions may arise over the duration and enforcement of deed restrictions intended to ensure that properties remain dedicated to low- and moderate-income housing. Ensuring accountability in how the properties are operated and the transparency of nonprofit organizations’ operations will likely be focal points in legislative discussions.

Companion Bills

No companion bills found.

Previously Filed As

NC S860

Nonprofit Fundraising Sales Tax Exemption

NC S1350

Affordable Housing Property Tax Exemptions

NC H404

Fair & Affordable Housing Act

NC HB3846

Revenue and taxation; ad valorem taxation; exemptions; affordable housing projects; effective date.

NC HB3591

Affordable housing; Oklahoma Affordable Housing Policy Act of 2026; effective date.

NC S895

Nonprofit Hospitals Tax Exemption

NC S1520

Affordable Housing Property Tax Exemption

NC H1072

Affordable Housing Infrastructure Development

NC HB2621

Providing a property tax exemption for real property owned by a not-for-profit organization and used to provide affordable housing.

NC H1092

Reform NC Property Tax

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