DEFINE ARMED FORCES/RELIGIOUS PROP. TAX EXCL. (NEW)

Printer-friendly: Click to view
View NCGA Bill Details(link is external)2025-2026 Session
House Bill 91 (Public) Filed Monday, February 10, 2025
AN ACT TO AMEND THE DEFINITION OF THE TERM "ARMED FORCES" OF THE UNITED STATES TO INCLUDE THE NEWLY ESTABLISHED UNITED STATES SPACE FORCE, TO MAKE CONFORMING CHANGES TO RELEVANT STATUTES RELATED TO THE MILITARY, TO EXTEND THE LOOKBACK PERIOD FOR CERTAIN LATE APPLICATIONS FOR PROPERTY TAX EXEMPTION, AND TO ALLOW THE RELEASE OF TAXES LEVIED AGAINST CERTAIN PROPERTY.
Intro. by Loftis, Tyson, Penny, Majeed.
Status: Pres. To Gov. 6/20/2025 (House action) (Jun 20 2025)

SOG comments (2):

Long title change

Submitted by jhenders@sog.unc.edu on

Committee substitute to the 1st edition changed the long title. Original long title was AN ACT TO AMEND THE DEFINITION OF THE TERM "ARMED FORCES" OF THE UNITED STATES TO INCLUDE THE NEWLY ESTABLISHED UNITED STATES SPACE FORCE; TO MAKE CONFORMING CHANGES TO RELEVANT STATUTES RELATED TO THE MILITARY; AND TO CHANGE THE NAME OF FORT BRAGG TO FORT LIBERTY TO CONFORM WITH THE RENAMING OF THE MILITARY BASE BY THE UNITED STATES DEPARTMENT OF DEFENSE.

Long title change

Submitted by jhenders@sog.unc.edu on

Committee substitute to the 2d edition changed the long title. Previous long title was AN ACT TO AMEND THE DEFINITION OF THE TERM "ARMED FORCES" OF THE UNITED STATES TO INCLUDE THE NEWLY ESTABLISHED UNITED STATES SPACE FORCE AND TO MAKE CONFORMING CHANGES TO RELEVANT STATUTES RELATED TO THE MILITARY.

Bill History:

H 91

Bill Summaries:

  • Bill H 91 (2025-2026)
    Summary date: Jun 11 2025 - View Summary

    Senate committee substitute to the 2nd edition adds the following content and makes conforming change to act's long and short titles. Allows an owner of property claiming an exemption from taxation under GS 105-278.3 (tax exemption for real and personal property used for religious purposes) to file a late application that may apply to property taxes levied by the county or municipality during the five calendar years immediately preceding this act's effective date. Provides that if the late application is approved, the taxes levied against the property covered by that application for up to the five calendar years immediately preceding the effective date of this act will be released provided, however, that no taxpayer may receive a refund of taxes previously paid under this provision. 

    Development, Land Use and Housing, Property and Housing, Government, Tax, Military and Veteran's Affairs
    GS 1, GS 14, GS 17C, GS 45, GS 47, GS 50, GS 50A, GS 58, GS 88B, GS 104, GS 105, GS 115C, GS 116, GS 143, GS 143B, GS 163
  • Bill H 91 (2025-2026)
    Summary date: Mar 11 2025 - View Summary

    House committee substitute to the 1st edition makes the following changes.

    Deletes Part III of the act, which renamed Fort Bragg as Fort Liberty in GS 143-151.71 (definitions concerning military lands protections), GS 143-215.115 (definition of major military installation pertaining to wind energy facility permitting), GS 104-7(a)(2)(acquisition of land by the US for military bases) and GS 143B-1311 (membership in the NC Military Affairs Commission). Makes conforming changes to the act's long title.

    Military and Veteran's Affairs
    GS 1, GS 14, GS 17C, GS 45, GS 47, GS 50, GS 50A, GS 58, GS 88B, GS 104, GS 115C, GS 116, GS 143, GS 143B, GS 163
  • Bill H 91 (2025-2026)
    Summary date: Feb 10 2025 - View Summary

    Includes Space Force in the definitions pertaining to the branches of military service or armed forces under GS 17C-10.1 (certification of military service members and veterans with law enforcement training and experience), GS 58-58-335 (definitions pertaining to dishonest and predatory sales to military personnel), GS 116-143.3 (tuition for service member, spouses, and dependents) and GS 143B-1224 (definitions for the Veterans’ Affairs Commission). Corrects a statutory cross-reference in GS 116-235. Includes Space Force as part of the listed branches of military service in the following provisions GS 1-82 (venue), GS 45-21.12A (barring power of sale during periods of military service), GS 47-81.2 (pertaining to cases where instruments and writings have been proved or acknowledged before any commissioned officer of the US Armed Forces), GS 50-18 (residence of military personnel), GS 50A-351 (definition of uniformed service), GS 88B-25 (exemptions pertaining to cosmetic art), GS 115C-12 (powers and duties of the State Board of Education), GS 143B-1311 (membership on the NC Military Affairs Commission), and GS 163-258.2 (definitions provision of the Uniform Military and Overseas Voters Act). Makes conforming changes and technical changes to refer to the Marines as the Marine Corps, the Army as the United States Army and the Coast Guard of the United States as the Coast Guard.

    Repeals GS 14-395 (preventing nonmembers from wearing the emblem of the American Legion or commercializing such emblem).

    Renames Fort Bragg as Fort Liberty in GS 143-151.71 (definitions concerning military lands protections) and GS 143-215.115 (definition of major military installation pertaining to wind energy facility permitting).  Changes references from Fort Bragg to Fort Liberty in the following statutory provisions: GS 104-7(a)(2)(acquisition of land by the US for military bases) and GS 143B-1311 (membership in the NC Military Affairs Commission). 

    Military and Veteran's Affairs
    GS 1, GS 14, GS 17C, GS 45, GS 47, GS 50, GS 50A, GS 58, GS 88B, GS 104, GS 115C, GS 116, GS 143, GS 143B, GS 163
View: All Summaries for Bill