North Carolina 2025-2026 Regular Session

North Carolina House Bill H91

Introduced
2/10/25  
Refer
2/12/25  
Refer
2/21/25  
Report Pass
3/11/25  
Refer
3/11/25  
Report Pass
3/17/25  
Engrossed
3/19/25  
Refer
3/19/25  
Refer
6/9/25  
Report Pass
6/11/25  
Refer
6/11/25  
Report Pass
6/16/25  
Enrolled
6/18/25  
Chaptered
6/26/25  

Caption

Define Armed Forces/Religious Prop. Tax Excl

Impact

One of the bill's critical components extends the lookback period for late applications seeking property tax exemption for qualifying organizations. This change allows owners to apply for exemptions for taxes levied up to five years prior, providing significant tax relief to property owners who may have missed deadlines due to various circumstances. The amendment aims to alleviate some financial burdens on property owners, particularly for those under military service.

Summary

House Bill 91 is designed to amend the definition of 'armed forces' in North Carolina to include the newly established United States Space Force. This inclusion signifies recognition of the Space Force as an integral branch of the U.S. military, alongside the Army, Navy, Air Force, Marines, and Coast Guard. Additionally, the bill introduces conforming changes to various statutes influenced by this amendment, ensuring legal consistency across definitions of military service members and veterans.

Sentiment

The general sentiment around HB 91 appears to be supportive, reflecting a growing recognition of the Space Force within state statutes. Supporters argue that this recognition is essential for the integration of all armed forces members into state legal frameworks and enhancing their benefits. Legislative discussions have been largely favorable, with bipartisan support suggesting a collective agreement on the importance of acknowledging all branches of the military within state law.

Contention

There may be contention around the implications of the extended property tax exemption lookback period, as opponents may argue that such changes could potentially lead to administrative burdens or inequities in tax treatment for different property owners. However, the bill seems to prioritize support for military families and veterans, potentially mitigating dissent by emphasizing the benefits this legislation provides.

Companion Bills

No companion bills found.

Previously Filed As

NC HB96

Adds the U.S. Space Force to various statutory definitions of U.S. Armed Forces

NC H69

Military and Veterans Educational Promise Act

NC HB1638

To Modernize References To The United States Armed Forces; And To Amend Armed Forces And Uniformed Services Listings To Include The United States Space Force.

NC A00291

Includes the Space Force as being members of the armed forces or veterans eligible for certain credits and benefits that are available to other active and veteran members of the armed forces.

NC S00243

Includes the Space Force as being members of the armed forces or veterans eligible for certain credits and benefits that are available to other active and veteran members of the armed forces.

NC SB1670

AN ACT to amend Tennessee Code Annotated, Title 2; Title 6; Title 8; Title 36; Title 39; Title 40; Title 49; Title 55; Title 58; Title 62; Title 63 and Title 66, relative to armed forces.

NC HB1989

AN ACT to amend Tennessee Code Annotated, Title 2; Title 6; Title 8; Title 36; Title 39; Title 40; Title 49; Title 55; Title 58; Title 62; Title 63 and Title 66, relative to armed forces.

NC SB892

Public postsecondary education: priority registration: members and former members of the Armed Forces of the United States and State Guard.

NC HB2030

Impersonation; veteran; armed forces

NC SB1424

Impersonation; veteran; armed forces

Similar Bills

No similar bills found.