Creates new GS 143B-437.012, which defines Port Enhancement Zone as an area that meets the following: (1) is comprised of one or more contiguous census tracts, census block groups, or both, in the most recent federal decennial census; (2) all of the area is located within 15 miles of a state port and is capable of being used to enhance port operations; (3) every census tract and census block group that comprises the area has at least 11% of households with incomes of $15,000 or less and one of the 25 lowest average weekly wages in the state. Provides that the area of a county that is included in one or more port enhancement zones must not exceed 5% of the total area of the county. Provides the method and information required for the Secretary of Commerce to make a designation of whether or not an area is a port enhancement zone as defined. Directs the Secretary to annually publish a list of all port enhancement zones. Makes conforming changes to various statutes to provide tier one treatment for port enhancement zones. Effective for taxes imposed for taxable years beginning on or after January 1, 2011.