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

Part I

Section 1.4

Adds defined terms CDBG-DR (Community Development Block Grant – Disaster Recovery), FEMA, NCEM (Division of Emergency Management of the Department of Public Safety), and OSBM (Office of State Budget and Management).

Part II

Makes organizational changes.

Section 2.1

Now directs the State Controller to transfer $275 million (was, $500 million) from SERDF to the Helene Fund.  

Section 2.2

Appropriates $500 million from the Helene Fund as follows:

1. Notwithstanding GS 143B-1040(c), $140 million to the Department of Commerce (DOC), Division of Community Revitalization, for the Home Reconstruction and Repair Program (Home Program) with certain directives to ensure maximum reimbursement from federal funds when available.
2. $75 million to the Department of Agriculture and Consumer Services (DACS), Division of Soil & Water Conservation for (1) natural restoration projects that enable farmers in the affected area to resume production and protect communities against additional flood damage (specifies what is considered an eligible project) and (2) cost-share, engineering, and technical assistance for eligible projects. Allows using the funds across programs to maximize impact and federal funding.
2A. $75 million to DACS for the Hurricane Helene Agricultural Crop Loss Program, described below.
3. $100 million to NCEM for the Private Road and Bridge Repair and Replacement as set forth in Section 2.3 of the act, described below.
4. $55 million for the Small Business Infrastructure Grant Program (SBIGF), as set forth in Section 2.4 of the act, described below.
5. $20 million to the Office of State Budget and Management (OBSM) to distribute to State agencies and units of local government for debris removal unmet needs. Directs the Governor's Recovery Office for Western North Carolina (GROW-NC) and NCEM to assist OSBM in coordinating the debris removal with relevant State agencies and local stakeholders. Requires OBSM to prioritize using the funds to address gaps in debris cleanup not met by other federal and State programs.
6. $10 million to NCEM to provide grants to Volunteers Organizations Active in Disaster (VOAD) assisting with disaster response and recovery efforts in the affected area.
7. $10 million to the Office of the State Fire Marshal (OSFM) to provide funds for repairs of damage to fire stations and to buildings or vehicles used by rescue squads or EMS providers. Requires OSFM to disburse any remaining funds in equal amounts to all fire departments in the affected area to purchase equipment or make capital improvements to assist with readiness for future emergency response. Authorizes OSFM to use up to $250,000 for administrative costs related to grant disbursement.
8. $10 million to the Department of Health and Human Services, Division of Social Services (DSS) to supplemental rental assistance payments in line with Section 4B.7 of SL 2024-53.
9. $5 million to DOC for the nonprofit corporation with which  DOC  contracts  pursuant  to GS143B-431.01(b) for targeted media campaigns to encourage both in-state and  out-of-state  tourists  to  return  to  areas  impacted  by  Hurricane  Helene  in 2025,  and  for  grants  to  local  tourism  offices  in  the  affected  area  for  the activities  of  those  offices  and  for  development  of  a  coordinated  market strategy.

Section 2.3

Establishes the Private Road and Bridge Repair and Replacement Program (Program) within NCEM to disburse grants for the repair and replacement of private roads and bridges damaged or destroyed by Hurricane Helene. Requires NCEM to consult with the Department of Transportation (DOT) in administering the Program and develop criteria and an application process to select  private roads and bridges eligible for repair or replacement. Prioritizes applications for the repair and replacement of private roads or bridges that provide the sole option for ingress and egress for (1) emergency services to a residential property  that is occupied by the owner for more than six months of the calendar year, (2) multiple residential homes, or (3) recreation or commercial facilities. Allows the funds to be used to provide technical support and assistance for individuals and local governments to comply with no-rise certification requirements required by FEMA under the National Flood Insurance Program. Directs NCEM to not duplicate efforts if federal assistance or alternate funds are available. Starting on June 20, 2025, and ending on June 30, 2029, requires NCEM to submit annual reports on five specified matters pertaining to the Program to the specified NCGA committee and the Fiscal Research Division. 

Section 2.4

Establishes the Hurricane Helene Agricultural Crop Loss Program within DACS to provide financial assistance to farmers affected by Hurricane Helene. Requires the following in order to be eligible for financial assistance for losses of agricultural commodities: (1) the person experienced a verifiable loss of agricultural commodities or farm infrastructure as a result of Hurricane Helene, and the person’s farm is located in an affected area; and (2) the agricultural commodity was planted but not harvested on or before September 24, 2024, or for aquaculture commodities, the commodities were being raised on or before that date. Defines agricultural commodity as any crop, flowering plant, freshwater aquaculture species, fruit, grain, native grass, ornamental plant, sod, tree, or vegetable (excludes stored grain). Defines farm infrastructure as fencing, greenhouses, barns, equipment, and farm roads or other structures or site improvements used for farming purposes. Sets out requirements for documenting the loss. Requires that a person first qualify for and receive payment through the USDA Livestock Indemnity Program and be a participant in a livestock or poultry indemnity program administered by the USDA Farm Service Agency. Sets out requirements for submitting documentation of loss and indemnity from the USDA Livestock Indemnity Program. Requires a person receiving assistance to provide a signed affidavit, under penalty of perjury, certifying that each fact of the loss presented is accurate. Sets out five criteria that DACS must follow in administering the program, including setting parameters for calculating payments. Allows DACS to audit the recipient’s financial and other records to ensure that the funds are used according to the program’s requirements; sets out further regulations governing these audits. Requires awarded funds to be used for agricultural production expenses and recovery of losses due to the impacts of Hurricane Helene; specifies that funds are subject to State and federal income tax. Requires a person to refund funds if they provided inaccurate information. Requires DACS to report to the specified NCGA division no later than the first day of the month six months after this section becomes effective, and every six months thereafter until all funds are expended or the program expires. Sets out information that must be included in the reports. Sets this program to expire 30 months after this section becomes effective; any funds that are not expended or encumbered at that point revert to the Helene Fund. 

Section 2.5

Establishes the SBIGF, administered by DOC to assist small businesses by providing grants to local governments to expedite infrastructure repairs impacting the operation and patronage of small businesses in the affected area. Sets forth five defined terms. Sets the maximum amount of a grant award as the lesser of the cost of the qualifying infrastructure needs or $ 1 million per project. Directs local governments to use the grants under the SBIGF for qualifying infrastructure needs that DOC determines adversely affect access to or operations of identified small businesses. Provides for an application process and requirements by an eligible local government with qualifying infrastructure needs or a small business therein.  Specifies that grants will be awarded on a first-come, first-served basis to the eligible local government in which the qualifying infrastructure needs are located, and the eligible local government will be responsible for using the grant amount for repairing the needs identified in the application. Allows DOC to retain up to 3% of the appropriated funds or administrative expenses.  Starting on December 15, 2025, and continuing every six months thereafter, requires DOC to submit  report to the specified NCGA committee and the Fiscal Research Division (FRD) on the grants awarded under the SBIGF, including information on the four listed matters in the act. Terminates reporting requirement after award of the final grant by DOC.

Part III

Section 3.1

Further extends the statewide declaration of emergency initially issued by the Governor in Executive Order No. 315 and extended by Section 3.1 of SL 2024-51 until June 1, 2025. Directs this has no effect on the Governor’s Executive Order 322 (October 16, 2024).

Part IV

Section 4.1

Specifies that funds appropriated under Part II of the act revert to the Savings Reserve if not expended or encumbered by June 30, 2030, except as otherwise provided by the act. Requires recipients of State funds under the act to use best efforts and take all reasonable steps to obtain alternative funds to cover losses or needs for which State funds are provided, including insurance funds.  Requires institutions of higher education or non-State entities to seek private donations to help cover the losses or needs for which Sate funds are provided.  Provides for notice to State aid recipients of this requirement. Requires recipients of alternative funds to remit the funds to the State agency from which the State funds were received not exceeding the amount of State funds provided to the recipient. Directs that any contract or other instrument entered into for the receipt of funds to include the alternate funds requirements set out above

Prevents the Governor from using the funds described in the act to make budget adjustments or reallocations. Direct the Governor to ensure that funds allocated in the act are expended in such a manner that does not adversely affect any person's or entity's eligibility for federal funds that are made available, or are anticipated to be made available, as a result of natural disasters and to avoid using State funds to cover costs that will, or likely will, be covered by federal funds.

Requires OSBM to report to the chairs of specified NCGA committees and to the Fiscal Research Division on the implementation of the act on a quarterly basis until the end of the quarter in which all funds are expended. Requires the reports to include six listed categories of information including (1) the current, year-to-date, and total cumulative funds appropriated, receipted from non-State sources, expended, encumbered, and obligated by program and by source of funds; (2) purpose of the program, responsible department or agency and summary of activities; (3) total program spending by county, where practicable; and (4) funds returned to the Savings Reserve, where appropriate.  Requires non-State entity fund recipients to fully cooperate with OSBM so that it can meet its reporting requirements. Directs that if this reporting requirement conflicts the reporting requirements set forth in other Helene recovery bills (Section 7.1(h) of SL 2024-51, as amended by Section 5.6 of SL 2024-53, and Section 3.1(g) of SL 2024-53), then this new requirement supersedes those requirements.

Part V

Section 5.1

Extends the expiration date of the following provisions of SL 2024-51 (Helene I), SL 2024-53 (Helene II), and SL 2024-57 (Helene III) providing regulatory flexibility that are (i) expiring, ending, or otherwise limited in applicability, on any day of March 2025 or (ii) for which no expiration date is specified to the date of expiration of the statewide declaration of emergency issued by the Governor in Executive Order No. 315, concurred to by the Council of State, and extended pursuant to SL 2024-51, this act, or any other enactment of a general law:

1. Helene I:
   1. Section 10.1 ("Funding Flexibility for Drinking Water and Wastewater 50 Infrastructure Projects").
   2. Section 10.3 ("Storm Debris Open Burning Regulatory Relief").
   3. Section 16.1 ("Extend Grace Period for Corporations, Nonprofits, and LLCs in FEMA-designated Counties to Correct Grounds for Administrative Dissolution").
   4. Helene II:
      1. Section 4E.1 ("Authorize State Agencies to Exercise Regulatory Flexibility for Employment-Related Certifications").
      2. Section 4E.3 ("Flexibility for Building Permit Issuance/Inspections in Disaster Area").
      3. Helene III:
         1. Section 1D.6 ("Temporary Pump and Haul Wastewater Permits").
         2. Section 1D.7 ("Authorize Waiver of Submission and Approval of Sedimentation Pollution Control Plan Prior to Initiation of Land-Disturbing Activities in Certain Circumstances").
         3. Section 1D.8 ("Tree Ordinance Restriction in Disaster Declared Counties").
         4. Section 1E.1 ("Extend Certain Concealed Handgun Permits").
         5. Section 1F.4 ("Authorize the Office of the State Fire Marshal to Promulgate Rules for Temporary Manufactured and Modular Dwellings").

Section 5.2

Extends the time by which the Board of Funeral Service (BFS) may suspend the requirements governing funeral establishment preparation rooms which is strictly private, of suitable size for the embalming of dead bodies from 180 days to two years after a triggering event, including a weather event under GS 90-210.27A (funeral establishments). Now requires a funeral establishment to comply with the licensee requirements and permitting requirements under GS 90-210.25 (licensing) during that time (was, establishment had to comply with certain embalming requirements during that time). Removes requirement for establishment to comply with requirements and regulations of the Division of Health Services (DHS) during that time. Requires an establishment seeking an extension beyond the two-year period to petition a court of competent jurisdiction who,  upon  finding  that  granting  the  requested  extension  would  not negatively affect the public health, safety, and welfare, may grant an additional extension not to exceed three years from the date of loss or one year from the date of the court's order, whichever is greater (was, applies to the Board for an extension up to 90 days). Authorizes the BFS to adopt rules to implement these changes.

Section 5.3

Requires the following to facilitate permanent installation of broadband infrastructure damaged by Hurricane Helene:

• For roadway constructors repairing roads or related roadway  infrastructure  located  within  an  affected  county  that  is  one quarter of a mile or longer in total length, then the roadway constructor must collaborate  and  cooperate  with  any  broadband  provider  that  is  repairing  or rebuilding the broadband infrastructure that is or was located in or along the original road right-of-way as specified in the act.
• In instances where a roadway constructor has allowed the installation of a temporary backbone broadband service or  repair within a roadway  right-of-way  as an immediate means of restoring the backbone broadband service after damage by Hurricane Helene, requires that constructor to cooperate with the broadband service provider to convert the temporary solution to the permanent solution if the broadband service provider provides evidence that the temporary solution is the most cost effective and efficient means of achieving a permanent solution. 
• For the Department of Transportation (DOT) and local governments to allow the underground installation of broadband infrastructure within rights-of-way as needed for repair of broadband infrastructure damaged by Hurricane Helene in affected counties.

Section 5.4

Requires the Department of Adult Correction to coordinate with the Department of Transportation to for the use of inmates to clean up debris resulting from Hurricane Helene on public roads and roadsides in the affected areas. Requires this coordination to be in accordance with GS 148-26(b) (setting out parameters for the employment of minimum and medium custody prisoners in the maintenance and construction of public roads of the State), except for the requirement that the number and location of prisoners be agreed to far enough in advance of each budget.

Section 5.5

Adds new GS 143-49.2 (purchases by volunteer organizations active in disasters) allowing any VOAD member organization in the State to purchase heavy construction equipment and motor vehicles under State contract through the Department of Administration (DOA) if the purchases are used to aid disaster recovery in the State.  Instructs DOA to use the same laws applicable to nonprofit organizations under GS 143-49(6) (powers and duties of the Secretary of Administration). Directs that any proceeds or benefits from the disposition or sale of the purchased goods can only be used for a public purpose.

Adds new GS 143-64.8 (distribution of surplus property for disaster recovery) requiring DOA to regularly publish on its website a list of heavy construction equipment and motor vehicles in its possession and control for review and consideration by units of local government and VOAD member organizations as to the useability of such equipment/vehicles for disaster recovery in the State. Directs DOA to lend out that equipment to local government units and VOAD member organizations on a first-come, first-served basis for five years without assessing or collecting any service charge or fee so long as property distributed that was originally obtained from the United States of America complies with federal guidelines for the distribution of federal property and State law. Prohibits transfer of loaned property.  Provides for ownership of the property by the loanee after the five-year period expires. Directs that any proceeds or benefits from the disposition or sale of the property can only be used for a public purpose. Requires DOA to maintain records of each piece of construction equipment and motor vehicle distributed, including the recipient and the value of the thing distributed. Requires DOA to submit an annual report by February 1 of each year to the specified NCGA committees and the FRD. 

Part VI

Section 6.1

Specifies that the headings to the parts and sections of the act are a convenience do not expand, limit, or define the text of the act, except for effective dates referring to a part or section.

Section 6.2

Contains severability clause.

Makes technical, organizational, and clarifying changes.

Adds new Article 8, “Expedited Removal of Unauthorized Persons from Residential Property” to GS Chapter 42.  Defines unauthorized person as a person or persons occupying residential property who has no legal claim to the property, is not entitled to occupy it under a valid rental agreement or contract for deed signed by the property owner or the property owner's authorized representative, has not paid any rent or other form of payment to the property owner or an authorized representative of the property owner in connection with the occupancy of the property, and is not otherwise authorized to occupy the property. Excludes a  tenant who holds over after the lease term has expired under GS 42-26 from the definition. Also defines authorized representative, contract for deed, law enforcement agency, real estate broker, residential property, and tenant. Sets forth the following requirements in GS 42-80 to be met for a property owner or authorized representative of the property to request removal of an unauthorized person unlawfully occupying the property from a law enforcement agency with jurisdiction over the property:

• The property that is being unlawfully occupied is residential property or property used in connection with or appurtenant to residential property.
• An unauthorized person has entered the property after the property owner acquired the property and is remaining or residing unlawfully on the residential property of the property owner.
• The property was not offered or intended as an accommodation for the general public at the time the unauthorized person entered.
• The property owner or the authorized representative of the property owner has directed the unauthorized person to leave the residential property.
• The unauthorized person is not a tenant of the property being unlawfully occupied.
• There is no pending litigation between the property owner and the unauthorized person related to the residential property.
• No other valid rental agreement or contract for deed has been entered into or formed by the property owner or a former property owner and the unauthorized person permitting the unauthorized person to occupy the residential property.
• No rent or other form of payment has ever been demanded of or paid by the unauthorized person to the property owner or to an authorized representative of the property owner in connection with the occupancy of the residential property.

Provides for request for immediate removal of the person from residential property by an affidavit of removal in GS 42-81. Requires the property owner or authorized representative to appear before the clerk of superior court in the county where the property is located and complete a sworn affidavit on a statutory form. Allows such proceedings to go before a magistrate if the clerk’s office is closed. Directs the clerk of superior court or the magistrate to sign the affidavit verifying that the property owner or the authorized representative of the property owner appeared before him or her and swore under oath or affirmation to the information contained therein. Imposes a $25 fee for the affidavit.  Provides for a statutory form which must include the statutory requirements listed above, the property address, and a clear warning that false information or statements on the affidavit is perjury, which is punishable as a Class F felony as well as grounds by legal action against the affiant by the person removed. Directs the Administrative Office of the Courts to develop the form affidavit by no later than September 30, 2025.

Sets forth a process for removal of the unauthorized person by law enforcement with 24 hours of receiving the affidavit from the property owner or authorized representative in GS 42-82, including the power to arrest for trespass, outstanding warrants, or any other legal cause. Provides for immunity for law enforcement agencies, law enforcement officers, clerks of superior court, and magistrates in GS 42-83. Allows requesting law enforcement to stay while the owner or authorized representative changes the locks and moves the person's personal property to the property line.

Creates a civil remedy for wrongful removal in GS 42-84 by persons harmed by a wrongful remover, with remedies including recovering possession of the property, actual costs and damages incurred, statutory damages equal to triple the fair market rent of the residence, a civil penalty of not less than $400 nor more than $4,000 as determined by a court, court costs, and reasonable attorneys' fees. Clarifies that new Article 8 does not limit the rights of a property owner or limit the authority of a law enforcement officer to arrest an unauthorized person for trespassing, vandalism, theft, or other crimes.  

Effective October 1, 2025.

Requires that all leases and contracts for lease of land under GS 22-2 be put in writing (was, written requirement only applies to such leases and contracts that exceed three years in duration). Applies to rental agreements and leases entered into on or after October 1, 2025.

Amends GS 14-410 to establish that it is permissible for pyrotechnics that are consumer fireworks to be possessed, advertised, sold, used, transported, handled, or discharged within the State, so long as compliant with Part 2 of Article 82A of GS Chapter 58 (“Consumer Fireworks”), enacted below. Modifies subsection (b) to change the age to which it is unlawful to sell pyrotechnics, establishing that it is unlawful for any individual, firm, partnership, or corporation to sell consumer fireworks, as defined in GS 58-82A-80, or pyrotechnics as defined in GS 14-414(2), (3), (4)c., (5), or (6) (currently does not include sale of consumer fireworks) to persons under the age of 18 (currently, under the age of 16). Makes conforming changes to the statute's title. Amends GS 14-414 (products excluded from Article 54, governing the sale of pyrotechnics of GS Chapter 14) to now exclude from Article 54 the sale, use, or possession of (1) explosive caps designed to be fired in toy pistols as long as the explosive mixture of the caps doe not exceed .25 of a gram for each cap, and (2) novelties, and sparkling devices, as those terms are now defined in new GS 58-82A-80; removes the five other specified categories that were excluded from the Article. Defines novelties as snaps, party poppers, snakes, glow worms, toy smoke devices, and certain wire sparklers and dipped sticks containing 5 grams or less of pyrotechnic composition (requires the specification of novelties to substantially follow the definition of these devices under Standard 87-1 of the American Pyrotechnics Association) and sparkling devices as consumer fireworks and novelties that do not rise into the air, do not fire inserts or projectiles into the air, and do not explode or produce a report (requires the specification of sparkling devices to substantially follow the definition of "ground and handheld sparkling devices" under Standard 87-1 of the American Pyrotechnics Association). Amends GS 14-415 to make a violation of GS 14-410(b), as amended, a Class 1 misdemeanor rather than a Class 2 misdemeanor.

Recodifies GS 58-82A-1 through GS 58-82A-55 as Part 1 of Article 82A of GS Chapter 58, and names it Display Pyrotechnics Training Permitting, and enacts new Part 2, Consumer Fireworks, as follows.

Defines consumer fireworks to mean any small fireworks device designed primarily to produce visible effects by combustion or deflagration that (1) is categorized as a 1.4G firework device under Standard 87-1 of the American Pyrotechnics Association and (2) complies with the construction, chemical composition, and labeling regulations of the US Consumer Product Safety Commission, as set forth in the CFR, volumes 16 and 49. Defines 13 other terms applicable to new Part 2.  

Enacts new GS 58-82A-85, which prohibits the use and sale of consumer fireworks within a county or city unless that local government has adopted an ordinance to allow the use and sale of consumer fireworks in accordance with new GS 160A-190.1 and GS 153A-130.1. Places the following conditions on the possession and use of consumer fireworks: (1) the person possessing or using the consumer fireworks must be at least 18 years old; (2) the use of consumer fireworks may occur only between the hours of 10 am and 10 pm except for other specified times on July 4th, December 31st, and January 1st; (3) the use of consumer fireworks is prohibited in or on the premises of a public or private primary or secondary school unless the person has received written authorization from the school; on the campus of a college or university unless the person has received written authorization from the college or university; and within 1,500 feet of a hospital, veterinary hospital, animal care facility, licensed child care facility, fireworks retailer, fireworks distributor, gas station, or bulk storage facility for petroleum products or other explosive or flammable substances; and (4) the possession or use of consumer fireworks is prohibited in or on the premises of any public park or public space, except as otherwise permitted by the person, State agency, or unit of local government owning or otherwise controlling the public park, or public space. Prohibits counties and cities from restricting or prohibiting the transportation of consumer fireworks across or through the county or city. Makes further clarifications as to transportation-related restrictions.

Prohibits selling consumer fireworks, sparkling devices, or novelties without a permit issued from the Commissioner of Insurance (Commissioner) in new GS 58-82A-90. Directs the Commissioner to issue rules to implement the statute. Requires permits of a fireworks retailer to be posted in a location visible to the public. Sets out seven conditions that must be met for permits to be issued to a person to operate a fireworks retailer including maintaining public liability and product liability insurance with minimum coverage limits of $5 million. Sets out requirements that must be satisfied by all permittees, and the additional conditions that must be contained in any permit issued for a consumer fireworks permanent retailer or a consumer fireworks temporary retailer. Establishes that the fire code supersedes less stringent requirements of this Part.

Establishes four permit fees in new GS 58-82A-95 ranging from $100 for an incidental sparkling device retailer permit to $5,000 for an initial consumer fireworks permanent retailer permit, a consumer fireworks temporary retailer permit, or a consumer fireworks distributor permit.

Permits the Commissioner, through the Office of the State Fire Marshal, and in consultation with the State Fire and Rescue Commission to issue evidence-based rules under GS 58-82A-100 excluding certain types or categories of  pyrotechnics otherwise meeting the definition of "consumer fireworks" or "sparkling devices" from the provisions of Part 2 upon a finding that the type or category of pyrotechnic presents a significant and widespread risk of death, serious bodily injury, or substantial damage to public or private property. Grants the Commissioner authority, in consultation with the NC Forest Service, to prohibit the use of consumer fireworks during period of declared hazardous forest fire conditions subject to specified press release requirements for affected areas in new GS 58-82A-105.

Establishes in GS 58-82A-110 that GS 14-415 (violations of the prohibition on the manufacture, sale, and use of pyrotechnics) and GS 58-2-70 (Civil penalties or restitution for violations; administrative procedure) apply to violations of Part 2. Authorizes the Commissioner, a State law enforcement officer, a municipal law enforcement officer, a code enforcement officer, or a fire safety official to petition the district court to seize or remove, at the expense of the permit holder, fireworks sold, offered for sale, stored, possessed, or used in violation of Part 2. Authorizes the Commissioner to assess a civil penalty in addition to or instead of suspending a permit pursuant to GS 52-82A-115, as enacted. Makes any violation of GS 58-82A-120 (prohibition on retail stand and tent sales) a Class 1 misdemeanor.

Under GS 58-82A-115, authorizes the Commissioner to suspend the permit of a person authorized to sell consumer fireworks or sparkling devices, or order the payment of a civil penalty, or both, for engaging in: (1) selling fireworks or explosives not authorized under Part 2; (2) selling consumer fireworks or sparkling devices within the state without a valid permit; (3) selling consumer fireworks or sparkling devices to a person who appears to be under the influence of alcohol or drugs; (4) knowingly aiding or assisting in procuring, furnishing, giving, selling, or delivering consumer fireworks or sparkling devices to a person under the age of 18; or (5) selling consumer fireworks, sparkling devices, or novelties at a fireworks retail stand in violation of GS 58-82A-115, as enacted. Provides that it is an affirmative defense to any disciplinary action taken pursuant to this provision that the permit holder procured, furnished, gave, sold, or delivered consumer fireworks or sparkling devices to a person under the age of 18 in reasonable reliance upon fraudulent proof of age presented to the permit holder. Establishes that the civil penalty must be at least $1,000 but cannot exceed $10,000, and requires the Commissioner to consider specified factors in determining the amount issued. Sets forth that a person whose permit has been suspended or has been issued a civil penalty under this provision must receive a hearing before the applicable body within 10 days of the suspension, and if the decision is upheld, the person can seek judicial review in superior court.

Makes it unlawful under GS 58-82A-122 to sell, transfer, or distribute consumer fireworks, sparkling devices, or novelties at a fireworks retail stand or tent unless the fireworks retailer obtains written authorization to conduct business from the owner or custodian of the property wherein the stand or tent is located, if applicable, and there is adequate parking to accommodate customers of the fireworks retail stand and, if applicable, any other businesses that are on the premises.

Requires certain safety labels on the packages of consumer fireworks, sparkling devices, or novelties authorized to be sold under Part 2, and requires fireworks retailers to provide a safety pamphlet created by the Office of the State Fire Marshall to the purchaser that outlines safe handling and best practices in GS 58-82A-125.

Directs the Commissioner in GS 58-82A-130 to create a training course or identify an existing training course to train individuals on the function, safe handling, and best practices for the safe use of all categories of consumer fireworks. Also requires the Commissioner to create and maintain a list of persons who have completed the training. Allows the Department of Insurance to issue rules to implement this section, including reasonable requirements for verification or certification that persons have met the training requirements of this section and to charge a fee to cover the costs of implementing new GS 58-82A-130.

Enacts new GS 153A-130.1 (counties) and GS 160A-190.1 (cities), allowing cities and counties to, by ordinance, regulate the use and sales of consumer fireworks, sparkling devices, and novelties to the public, effective October 1 following adoption and until its repeal, with any repeal effective October 1 following the repeal. Provides that a city or county can enact an ordinance at any time, but ordinances adopted prior to December 1, 2025, become effective December 1, 2025.

Effective December 1, 2025, and applies to offenses committed on or after that date. Directs that prosecutions for offenses committed before the effective date of the act are not abated or affected by the act, and the statutes that would be applicable but for the act remain applicable to those prosecutions.

Adds an additional 5-year exception to the exclusive use for religious purposes requirement under GS 105-278.3 (exemption from property tax or real and personal property used for religious purposes), for undeveloped land acquired by one of the religious entities listed in the statute with contiguous land already exempt under the statute if (1) the undeveloped land does not exceed 200% of the currently exempt contiguous land and (2) the religious entity certifies that within five years of acquiring the undeveloped land it will either begin to use the land wholly and exclusively for religious purposes or begin to develop the land in a manner which is intended to be wholly and exclusively used by the entity for religious purposes upon completion. Permits discovery of the land under GS 105-312 if the certification requirements are not met. Effective for taxes imposed for taxable years beginning on or after July 1, 2026.  

Amends GS 105-317 to require a tax assessor in preparation for each revaluation of real property, to see to it that written notice, in plain, easily understood language is given to the property owner. Sets out information that must be included in the notice, including the projected increase or decrease in the appraised value of the property and the projected increase or decrease in the property’s tax liability.

Amends GS 105-328 by setting out the same requirements applicable to property subject to taxation by cities and towns located in more than one county that have not adopted the specified statutory procedures.