AN ACT TO MODIFY THE PROPERTY TAX BASE EXCLUSIONS. Summarized in Daily Bulletin 3/2/11. Enacted June 13, 2011. Effective for taxes imposed for taxable years beginning on or after July 1, 2011.
MODIFY PROPERTY TAX BASE EXCLUSIONS.
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| View NCGA Bill Details | 2011-2012 Session |
TO MODIFY THE PROPERTY TAX BASE EXCLUSIONS.Intro. by Ross, Jackson, Gill.
Status: Ch. SL 2011-123 (House Action) (Jun 13 2011)
Bill History:
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Tue, 1 Mar 2011 House: Filed
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Thu, 3 Mar 2011 House: Passed 1st Reading
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Thu, 3 Mar 2011 House: Ref To Com On Finance
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Thu, 19 May 2011 House: Reptd Fav
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Thu, 19 May 2011 House: Cal Pursuant Rule 36(b)
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Thu, 19 May 2011 House: Placed On Cal For 5/23/2011
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Mon, 23 May 2011 House: Passed 2nd & 3rd Reading
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Tue, 24 May 2011 Senate: Rec From House
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Tue, 24 May 2011 Senate: Passed 1st Reading
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Tue, 24 May 2011 Senate: Ref To Com On Finance
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Tue, 7 Jun 2011 Senate: Reptd Fav
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Tue, 7 Jun 2011 Senate: Placed On Cal For 6/7/2011
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Tue, 7 Jun 2011 Senate: Passed 2nd & 3rd Reading
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Thu, 9 Jun 2011 Ratified
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Fri, 10 Jun 2011 Pres. To Gov. 6/10/2011
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Mon, 13 Jun 2011 Signed By Gov. 6/13/2011
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Mon, 13 Jun 2011 Ch. SL 2011-123
H 206/S.L. 2011-123
Bill Summaries:
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Summary date: Jun 13 2011 - View Summary
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Bill H 206 (2011-2012)Summary date: Mar 2 2011 - View Summary
Identical to S 164, filed 3/1/11.
Amends GS 105-275 by adding a new subdivision (7a) excluding from the tax base real and personal property that (1) is a contiguous tract of land previously used primarily for commercial or industrial purposes and has been damaged by fire or explosion, (2) has been donated to a nonprofit corporation, as defined, and (3) has not been leased or sold by that nonprofit corporation. Effective for taxable years beginning on or after July 1, 2011, and expires for taxable years beginning on or after July 1, 2016.
View: All Summaries for Bill