Repeals GS 105-278.6A which provided a property tax benefit for qualified retirement facilities. Makes a conforming change to GS 105-164.14(b) to remove qualified retirement facilities from the list ofthose nonprofit entities that are allowed a refund under this subsection. Amends subdivision (4) of GS 105-164.14(b) to provide that a retirement facility licensed under Article 64 of GS Chapter 58 and designed for elderly residents is allowed a refund under subsection (b) if the retirement facility meets all of the specified listedconditions. Effective for taxes imposed for taxable years beginning on or after July 1, 2013.