AN ACT TO AMEND THE BROWNFIELDS PROPERTY REUSE ACT AND THE BROWNFIELDS PROPERTY TAX BENEFIT. SL 2025-53. Enacted July 2, 2025. Section 1 is effective for taxes imposed for taxable years beginning on or after July 1, 2025. The remainder of this act is effective July 2, 2025.
BROWNFIELDS PROPERTY REUSE ACT REVISIONS.
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View NCGA Bill Details(link is external) | 2025-2026 Session |
AN ACT TO AMEND THE BROWNFIELDS PROPERTY REUSE ACT AND THE BROWNFIELDS PROPERTY TAX BENEFIT.Intro. by McInnis, Moffitt, Jarvis.
Bill History:
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Mon, 24 Mar 2025 Senate: Filed(link is external)
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Tue, 25 Mar 2025 Senate: Passed 1st Reading(link is external)
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Mon, 7 Apr 2025 Senate: Withdrawn From Com(link is external)
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Mon, 28 Apr 2025 Senate: Sequential Referral To Judiciary Stricken(link is external)
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Tue, 29 Apr 2025 Senate: Reptd Fav Com Substitute(link is external)
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Tue, 29 Apr 2025 Senate: Com Substitute Adopted(link is external)
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Tue, 29 Apr 2025 Senate: Re-ref Com On Finance(link is external)
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Wed, 30 Apr 2025 Senate: Reptd Fav(link is external)
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Mon, 5 May 2025 Senate: Reptd Fav(link is external)
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Mon, 5 May 2025 Senate: Reptd Fav(link is external)
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Tue, 6 May 2025 Senate: Passed 2nd Reading(link is external)
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Tue, 6 May 2025 Senate: Passed 3rd Reading(link is external)
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Tue, 6 May 2025 Senate: Special Message Sent To House(link is external)
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Tue, 6 May 2025 House: Special Message Received From Senate(link is external)
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Tue, 6 May 2025 House: Passed 1st Reading(link is external)
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Wed, 4 Jun 2025 House: Withdrawn From Com(link is external)
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Tue, 24 Jun 2025 House: Reptd Fav Com Substitute(link is external)
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Tue, 24 Jun 2025 House: Reptd Fav(link is external)
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Tue, 24 Jun 2025 House: Cal Pursuant Rule 36(b)(link is external)
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Tue, 24 Jun 2025 House: Added to Calendar(link is external)
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Tue, 24 Jun 2025 House: Amend Adopted A1(link is external)
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Tue, 24 Jun 2025 House: Passed 2nd Reading(link is external)
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Tue, 24 Jun 2025 House: Passed 3rd Reading(link is external)
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Tue, 24 Jun 2025 House: Ordered Engrossed(link is external)
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Wed, 25 Jun 2025 House: Special Message Sent To Senate(link is external)
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Wed, 25 Jun 2025 Senate: Withdrawn From Com(link is external)
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Wed, 25 Jun 2025 Senate: Placed on Today's Calendar(link is external)
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Wed, 25 Jun 2025 Senate: Concurred In H Com Sub(link is external)
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Wed, 25 Jun 2025 Senate: Ordered Enrolled(link is external)
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Thu, 26 Jun 2025 Senate: Ratified(link is external)
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Fri, 27 Jun 2025 Senate: Pres. To Gov. 6/27/2025(link is external)
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Wed, 2 Jul 2025 Senate: Signed by Gov. 7/2/2025(link is external)
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Wed, 2 Jul 2025 Senate: Ch. SL 2025-53(link is external)
Bill Summaries:
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Bill S 387 (2025-2026)Summary date: Jul 3 2025 - View Summary
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Bill S 387 (2025-2026)Summary date: Jun 24 2025 - View Summary
House amendment to the 3rd edition makes the following changes.
Amends GS 105-277.13's definition of qualifying improvements on brownfields property, as follows. Removes language providing that subsequent qualifying improvements also means improvements made to real property subject to a brownfields agreement entered into by the Department of Environmental Quality and the owner. Reverts to the 2nd edition's provisions that the term means improvements made to real property after the Department of Environmental Quality provides written confirmation that the property is eligible for a brownfields agreement. Further requires that the real property is or becomes subject to a brownfields agreement as required under the statute.
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Bill S 387 (2025-2026)Summary date: Jun 24 2025 - View Summary
House committee substitute to the 2nd edition makes the following changes.
Amends GS 105-277.13 by removing the proposed changes to what is considered qualifying improvements on brownfields property, and qualifying improvements, reverting to the original language. Adds however, that subsequent qualifying improvements also means improvements made to real property subject to a brownfields agreement entered into by the Department of Environmental Quality and the owner.
Adds the following.
Amends GS 130A-310.39 to provide that initial fees apply to prospective developers who submit an application for a proposed brownfields agreement (was, who submit a proposed brownfields agreement). Allows DEQ to specify a schedule for prospective developers to pay the full fee (formerly required payment of the fee in two installments at specified times). Requires when DEQ, in an effort to implement and monitor the brownfields agreement, must recover costs unanticipated in the agreement, that DEQ give the prospective developer or then current owner documentation supporting any fee it charges a prospective developer or current owner under this statute. Requires a property owner subject to a recorded Notice of Brownfields Property that is out of compliance with the requirements for the Notice pay a fee to DEQ and the Department of Justice equal to the costs to the State to enforce or otherwise seek to correct noncompliance.
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Bill S 387 (2025-2026)Summary date: Apr 29 2025 - View Summary
Senate committee substitute to the 1st edition makes the following changes.
Eliminates Section 1 of the previous edition, which amended GS 130A-310.39. Renumbers the remaining sections accordingly.
Alters the proposed language in GS 105-277.13 subsection (a) to reference owners of real property subject to a brownfields agreement with the Department of Environmental Quality (DEQ) under GS 130A-310.32, and to provide the exclusion under that subsection is provided for the five (was, first five) taxable years after qualifying improvements are made after July 1, 2000 (removes the written confirmation date). Specifies that subsequent qualifying improvements are also entitled to a separate exclusionary period. Changes the proposed language in subsection (b) to specify that “qualifying improvements” under the statute mean improvements made to the property after DEQ provides written confirmation of eligibility for a brownfields agreement under the Brownfields Property Reuse Act of 1997 in GS Chapter 130A.
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Bill S 387 (2025-2026)Summary date: Mar 24 2025 - View Summary
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.