Senate amendment to the 4th edition makes the following changes.
Adds new Section 31, which amends Section 6 of SL 1969-626, as amended, as follows. Requires that 10% of the net profits from Angier’s ABC board be allocated to recreation programs within the Angier town limits (was, to the Angier Community Library).
Requires any undistributed funds accrued by the town Alcoholic control board before this act becomes effective for distribution to the Angier Community Library be distributed for recreation programs in Angier’s town limits.
The Daily Bulletin: 2026-06-18
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The Daily Bulletin: 2026-06-18
Senate committee substitute to the 2nd edition makes the following changes.
Modifies GS 55A-11B-02 (domestication of foreign nonprofits) so that when there is a merger involving a charitable or religious corporation, the domesticating corporation must continue, in the state to which it domesticated, to be a charitable or religious corporation or a corporation that would qualify as charitable or religious under GS Chapter 55A after domestication. (Was, domesticating corporation must meet the same requirements as the survivor in a merger.) Inserts missing word into GS 55A-11A-04(7)(b) (effects of conversion) so that upon conversion, the resulting domestic nonprofit converts from the converting business entity into its new form of organization without interruption (previously, missing “without”).
Senate committee substitute to the 3rd edition makes the following changes. Amends the act’s long title.
Section 25.
Removes the proposed changes to GS 136-18(10) and instead amends that provision as follows. Adds that when DOT requires the relocation of facilities or equipment that provides public utility service owned or operated by an electric membership corporation or by a municipally owned electric enterprise located outside of an existing DOT right-of-way, DOT must reimburse the corporation or enterprise for the non-betterment costs of moving the utilities, including the cost of acquiring new easements, if the corporation or enterprise demonstrates a compensable interest in the property upon which the equipment or facilities to be moved are located. Defines what is considered a compensable property interest and allows the property interest to be demonstrated by an easement or an affidavit executed by the corporation or enterprise attesting to facts sufficient to establish a compensable interest. Gives DOT authority to make rules and policies to implement this provision.
The Daily Bulletin: 2026-06-18
Senate committee substitute to the 1st edition makes the following changes.
Section 1.
Amends new GS 159-13.3 (adopting a tax rate exceeding the revenue neutral tax rate) as follows: (1) reduces the notice period before the public hearing to 14 days, and now requires the notice to be sent directly to each taxpayer with property in the jurisdiction by first-class mail to the taxpayer's last known address or electronically if the taxpayer has consented to receive notice by electronic means (was, governing body had to notify county clerk 30 days before the hearing and the clerk had to send out notices at least 10 days before the hearing); (2) adds provisions specifying that if a governing body adopts a property tax rate at or below the revenue-neutral tax rate in its budget ordinance, but then seeks to amend the budget ordinance to increase the property tax rate above the revenue-neutral tax rate due to the local government receiving revenues that are substantially less than the amount anticipated, the governing body must hold a separate public hearing prior to amending the budget to adopt the increased property tax rate; (3) requires majority approval, as described, for decisions to amend the budget as specified above; (4) clarifies that tax refunds under the statute are considered lawfully-issued refunds; and (5) specifies that the statute does not apply when a governing board must amend its budget to increase or reduce a property tax levy or in any manner alter a property taxpayer's liability by order of a court of competent jurisdiction, or by a State agency having the power to compel the levy of taxes by the governing board.
Section 3 (new).
Amends GS 105-380(a) to recognize that the governing board of a taxing unit can release the taxes as described when authorized to do so by new GS 159-13.3.
Section 4 (new).
Makes a conforming change to GS 159-15 (amendments to the budget ordinance) to account for new procedure in GS 159-13.3. Applies to amendments to budget ordinances adopted for fiscal years beginning on or after July 1, 2027.
Makes conforming organizational changes to account for newly inserted sections.
Senate amendment to the 3rd edition makes the following changes.
Adds Section 4.90, repealing GS Chapter 126 (North Carolina Human Resource Act).
| Intro. by Corbin, Johnson, Lee. | APPROP, GS 1, GS 7A, GS 18C, GS 62, GS 74, GS 90, GS 90B, GS 95, GS 97, GS 99A, GS 114, GS 115C, GS 115D, GS 116, GS 120, GS 122C, GS 126, GS 126A, GS 128, GS 130A, GS 132, GS 135, GS 136, GS 138A, GS 143, GS 143B, GS 143C, GS 147, GS 150B, GS 153A |
Senate committee substitute to the 3rd edition makes the following changes. Makes conforming organizational changes to account for newly inserted content.
Adds the following new content.
Section 5.
Subjects the Department of Environment Quality’s (DEQ) adjustment of fees under GS 143B-279.19 to approval by the Environmental Management Commission (EMC). Modifies the formula for adjustment so that it is the lesser of the Consumer Price Index increase and the actual incremental cost to DEQ to operate the relevant program rounded to the nearest $1.00 (was just rounded to nearest dollar). Removes GS 143-215.94C from the list of fees imposed by statute that must be adjusted under GS 143B-279.19. Requires the EMC to make a determination on the proposed fee adjustments at its next regular meeting after receiving the proposal. Makes technical and conforming changes.
Reduces the annual operating fee under GS 143-215.94C (commercial leaking petroleum underground storage tank cleanup fees) from $498 to $100 and the late fee from $6 to $5 per day, per tank. Applies to fees imposed on or after October 1, 2026.
Section 6.
Amends GS 143-49(17) (pertaining to the powers and duties of the Secretary of Administration-Secretary) to expand the Secretary’s powers pertaining to allowing State government to join with the described governments or nonprofits both in and out of State. Allows for agreements for construction or repair work through job order contracting. Specifies that procedures cannot require a governmental entity to secure informal quotes or any additional competition for construction or repair work through job order contracting if the initial contract was competitively bid, as specified. Expands the contracting requirements under GS 143-128(a1) so they apply to job order contracting contracts pursuant to new GS 143-128.lD.
Adds new GS 143-128.1D, pertaining to job ordering contracts. Defines twelve terms, including job order contracts (competitively bid, fixed priced, indefinite quantity procurement contract, as compiled from a unit price catalog of construction or repair tasks that is awarded to the most qualified job order contractor bidder, by or under the authority of a governmental entity. In a job order contract, the contractor agrees to an indefinite quantity contract that provides for the use of job orders for construction or repair projects. Specifies that a job order contract does not constitute a construction contract.) Subjects a job order contract to six listed procedural requirements, including a set of solicitation documents, guarantees of construction or repair work of at least $30,000, a requirement that the government award the job order contract to the lowest responsive, responsible bidder when awarding a single job order contract, and multiple bid awards through a single request for bid. Provides for prequalification of government contractors. Lists five limitations on contracts, including a maximum total dollar amount that may be awarded under a single job order contract of no more than $20 million, and if extended or renewed, a maximum of $40 million over the subsequent two terms of the job order contract. Establishes a maximum total dollar amount for any individual job order of $2 million. Provides for performance and payment bonds and historically underutilized businesses. Exempts construction or repair work, including construction or repair work through job order contracting pursuant to new GS 143-128.lD from GS 143-129 (procedure for letting of public contracts). Now specifies that purchases of apparatus, supplies, materials, or equipment made through a competitive bidding group purchasing program (was, just purchases made through that program) are exempt from GS 143-129.
Section 11.5.
Amends GS 87-21 as follows. Exempts a person who installs or connects a sanitary sewer line serving a manufactured home from the provisions pertaining to plumbers and contractors set forth in Article 2 of GS Chapter 87 if the five listed conditions are met, including, length and diameter requirements of the sewer line and the work remains subject to all required pem1its and inspections, and the sewer line is not covered, backfilled, or otherwise concealed until it has been inspected and approved by the authority having jurisdiction.
| Intro. by Jarvis. | GS 20, GS 47C, GS 47F, GS 55, GS 57D, GS 59, GS 62, GS 74, GS 86B, GS 87, GS 88B, GS 90, GS 130A, GS 132, GS 143, GS 143B, GS 160D |
The Daily Bulletin: 2026-06-18
AN ACT TO MAKE OCCUPANCY TAX CHANGES FOR CURRITUCK COUNTY, THE NEW HANOVER BEACH TOWNS, AND THE CITY OF JACKSONVILLE. SL 2026-7. Enacted June 18, 2026. Effective June 18, 2026, except as otherwise provided.
| Intro. by Carver. | Currituck, New Hanover, Onslow |
Senate committee substitute to the 2nd edition makes the following changes. Amends the act’s titles.
Part I.
Changes the effective date of the changes to the Nash County occupancy tax so that it is effective October 1, 2026. Makes conforming changes.
Makes a clarifying change to existing Section 2.3.
Makes organizational changes to move all of the existing provisions into Section 1.
Adds the following new content.
Part II.
Increases Haywood County’s (County) authority to impose an occupancy tax under Part V of SL 1983-908, as amended, from 2% of gross receipts of the specified rentals to 6% of gross receipts derived from the rental of an accommodation within the county subject to State sales tax. Removes both of the optional 1% occupancy taxes. Makes conforming changes. Requires the County to remit the net proceeds of the tax on a quarterly basis (was, monthly) to the County’s Tourism Development Authority (TDA). Requires the TDA to use one-third of the funds for tourism-related expenditures in the county and two-thirds to promote travel and tourism in the county (was, TDA had to use at least two-thirds of the remitted funds to promote travel and tourism with the remainder for tourism-related expenditures). Decreases the TDA’s members from fifteen to eight. Details residency requirements for the TDA members who: (1) own or operate the specified lodging and (2) own or operate tourism-related businesses. Decreases the number of members who own or operate lodging from six to four. Removes the four at-large members. Reduces the number of ex officio nonvoting members from three to one (the County finance officer). Designates the TDA member who is on the County Board of Commissioners a voting member. Removes the Executive Director of the County Economic Development Commission. Removes provisions pertaining to terms, specifying that TDA members are not compensated, and describing how vacancies are filled. Requires the Board to provide for members’ terms of office and filling of vacancies on the TDA by resolution. Tasks the Board with designating a chair and determining the amount of compensation, if any, to be paid to TDA members. Removes provisions limiting the chair’s ability to vote. Changes the County finance officer’s duty from the TDA’s ex officio account to the TDA’s ex officio finance officer. Requires the TDA to expend tax proceeds on promoting travel and tourism and for tourism-related expenditures. Makes technical changes. Requires that the Board of Commissioners adopt a resolution modifying the TDA when it adopts a resolution levying an increase in the room occupancy tax as authorized in this act. Makes conforming changes to the act’s long and short titles.
Part III.
Creates the Beaufort County District B Taxing District, with its jurisdiction being in that part of the county located outside of the incorporated area of the City of Washington. Makes the Beaufort County Board of Commissioners the governing body of the District. Authorizes the governing body of the taxing district to levy a room occupancy tax of up to 6%. Provides that the tax must be levied, administered, collected, and repealed as provided in GS 153A-155 (uniform provisions for room occupancy taxes). Requires the Beaufort County District B Tourism Development Authority (TDA) to use at least two-thirds of the occupancy tax proceeds to promote travel and tourism in the county and the remainder for tourism–related expenditures. Mandates that at least one-third of the members of the TDA must be affiliated with businesses that collect the tax in the county and at least one-half must be currently active in the county's travel and tourism promotion. Makes conforming changes.
Part IV.
Amends SL 1983-1055 (Cherokee County’s Occupancy Tax), as amended, by adding new requirement that Cherokee County Tourism Development Authority (TDA) members serve for three-year terms and no more than two consecutive full terms unless at least 12 months has elapsed since the expiration of the member’s second full term. Requires TDA to be composed of seven members with (1) one member being a member of the Cherokee County Board of Commissioners (Board), (2) one member nominated by the Town Council of the Town of Murphy who is actively engaged in the county’s travel and tourism promotion or the collection of the occupancy tax, (3) one member nominated by the Board of Aldermen of the Town of Andrews who is actively engaged in the county’s travel and tourism promotion or the collection of the occupancy tax, and (4) four members currently active in the county’s promotion of travel and tourism or who collect the occupancy tax.
Modifications to appointments and term limits of TDA become incrementally effective upon expiration of the terms of current members of the Authority.
Senate amendment to the 2nd edition makes the following changes.
Removes Part VI of the act, which allowed Cumberland County to elect to operate no more than one primary PSAP within its boundaries to serve all emergency communication needs for the county and municipalities within the county. Makes conforming changes to the act’s long title.
The Daily Bulletin: 2026-06-18
Actions on Bills: 2026-06-18
H 83: REVISE LAWS ON MINORS/HUMAN TRAFFICKING. (NEW)
H 198: ABC OMNIBUS OF 2026. (NEW)
H 258: WORKER SAFETY ACT OF 2026. (NEW)
H 308: 2026 CRIMINAL LAW CHANGES. (NEW)
H 376: WATER/WASTEWATER AFFORDABILITY & CAPACITY ACT. (NEW)
H 377: 2026 COURT CHANGES. (NEW)
H 481: PAY EXCEPTIONS/SPECIAL SEPARATION ALLOWANCE. (NEW)
H 517: MODIFY NONPROFIT CORP. ACT/CHARITABLE ORG.
H 536: PHYSICAL THERAPY PRACTICE ACT MODS.
H 936: ROBOCALL SOLICITATION MODIFICATIONS.
H 1094: FERRY DIV. AUDIT/DOT OMNIBUS. (NEW)
H 1113: SHELLFISH LEASING MORATORIA. (NEW)
H 1123: UNC OMNIBUS & CAPITAL CONTRACTING LAW CHANGES.
H 1237: APPOINTMENTS & CORRECTIONS.
S 280: DOMINIQUE MOODY ACT. (NEW)
S 484: CLARIFY TOURISM-RELATED EXPENDITURES. (NEW)
S 528: HEALTH AND HUMAN SERVICES REVISIONS. (NEW)
S 595: VARIOUS REVENUE LAWS CHANGES. (NEW)
S 695: INCENT DEVELOPMENT FINANCE DISTRICT FUNDING.
S 858: GSC ADD MEMBER FROM HIGH POINT LAW SCHOOL.
S 992: TRUTH IN TAXATION.
S 1041: PUBLIC WORKFORCE MODERNIZATION ACT.
S 1047: REGULATORY REFORM ACT OF 2026.
S 1087: POST-ELECTION AUDITS BY STATE AUDITOR.
Actions on Bills: 2026-06-18
H 117: OIB/TOPSAIL BEACH PARKING FEES. (NEW)
H 240: CURRITUCK/NH BEACH TOWNS/J'VILLE OT. (NEW)
H 332: NASH/ROCKY MOUNT OCCUPANCY TAX CHANGES. (NEW)
H 1035: VARIOUS LOCAL ELECTION CHANGES III. (NEW)
H 1220: VARIOUS LOCAL PROVISIONS IX. (NEW)
S 809: SATELLITE ANNEXATION CAP/RURAL HALL FIRE DISTRICT. (NEW)
S 876: VARIOUS LOCAL PROVISIONS X. (NEW)
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