Enacts new GS 153A-149(c1), requiring each county to levy a 1-cent property tax per $100 of appraised property value to be used only to supplement salaries of teachers employed by local school administrative units within the county. Directs the counties to ensure funds from this tax are not used for any other purpose. Exempts new tax from being counted under the rate limitation imposed in GS 153A-149(c).

Effective for taxable years, beginning on or after July 1, 2014.