Adds new GS 105-278.6B designating buildings, the land they actually occupy, and additional adjacent land reasonably necessary for the convenient use of the buildings owned by a qualifying child care facility (defined) and used in the operation of that facility as a special class of property under Article V, Section 2(2) of the NC Constitution and excluding them from property taxation, as follows. Provides for a total exclusion from property taxation for qualifying child care facilities that are actually and exclusively used to provide child care. Directs that, if only part of a qualifying child care facility is actually and exclusively used to provide child care, the valuation of the part so used will be exempted from taxation. Prevents child care facilities from receiving the exclusion during any period in which the facility is placed on probation or has its license suspended or revoked by the Secretary of the Department of Health and Human Services (DHHS). Provides for notice to the Department of Revenue by DHHS in those instances.  Provides for an application for the exclusion.  Effective for taxes imposed for taxable years beginning on or after July 1, 2026.