Amends GS Chapter 105 by creating a new section GS 105-277.15A, (Taxation of site infrastructure land), providing for the classification of site infrastructure land, a special class of property under section 2(2) of Article V of the NC Constitution. It must be appraised, assessed, and taxed in accordance with GS 105-277.15A.  Provides the requirements that must be met for land to be considered site infrastructure land, including must be at least 100 contiguous acres and zoned for industrial use and/or office use. Provides how an owner of site infrastructure land can defer a portion of the taxes on that land and when and how the deferred taxes are due. On or before September 1 of each year, the tax collector will notify each owner who has previously received a tax deferral of the accumulated sum of deferred taxes and interest. Owner must notify the county assessor when land classified under this section loses its eligibility or face a penalty.  Provides instances when deferred taxes will not be due and when they will remain as a lien on the land.  Provides for an application for property tax relief, as well as the procedures, timing, and appeals of such applications. Provides that on August 1 of each year, the Secretary of Revenue will report to the Department of Commerce the number and location of all site infrastructure lands qualified under this section.

Amends GS 105-277.3 by creating a new subsection GS 105-277.3(d3), which provides for a Site Infrastructure Exception in certain circumstances. The exception, when applicable, provides for deferred taxes to become a lien on the land which are then payable in accordance with GS 105-277.15A.

Amends GS 105-277.IF(a), (Uniform provisions for payment of deferred taxes), adding GS 105-277.IF(a)(4b) - site infrastructure land to the scope of the statute.

Above provisions are effective for taxes imposed for taxable years beginning on or after July 1, 2013.

Amends GS 143B-437.02(k), (Monitoring and Reports), providing that the information in the report required by GS 105-277.15A(g) should also be included with the annual report which is given to the Joint Legislative Commission on Governmental Operations, regarding Site Infrastructure Development Program.