Amends GS 130A-310.39 concerning fees the Department of Environmental Quality (DEQ) is required to collect pursuant to the Brownfields Property Reuse Act (Act). Clarifies that the fee for a prospective developer proposing a brownfields agreement for DEQ review is for submitted applications. Provides DHHS the discretion to set a schedule for the fees to be paid by prospective developers who enter into a brownfields agreement with DEQ, eliminating the existing requirement that fees be paid in two installments. Deletes requirements and limitations related to installment payments. Adds to the factors to be considered when setting fees for brownfields agreements to include compliance with the agreement and the Notice of Brownfields Property requirements of the Act, GS 130A-310.35. Adds a new mandated fee assessed to any prospective developer or owner of properties subject to a recorded Notice of Brownfields Property who does not comply with the Act's requirements regarding the Notice, set at an amount sufficient to cover the State's costs to enforce or correct their noncompliance. Effective January 1, 2026.

Amends GS 105-277.13, which provides a tax exclusion for qualifying improvements on brownfields properties. Modifies the definition of "qualifying improvements on brownfields properties" to mean improvements made to real property as prescribed in a recorded Notice of Brownfields Property pursuant to the Act, Part 5 of Article 9, GS Chapter 130A. Specifies that the exclusion is limited to owners subject to a recorded Notice of Brownfields Property under GS 130A-310.35, and applies to the first five taxable years beginning after completion of qualifying improvements made after the later of July 1, 2000, or the date DEQ provides written confirmation that the prospective developer and the proposed improvements are eligible to receive a brownfield agreement. Effective for taxable years beginning July 1, 2025.