AN ACT TO MODIFY THE PROPERTY TAX BASE EXCLUSIONS. Summarized in Daily Bulletin 3/2/11. Enacted June 13, 2011. Effective for taxes imposed for taxable years beginning on or after July 1, 2011.
MODIFY PROPERTY TAX BASE EXCLUSIONS.
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View NCGA Bill Details(link is external) | 2011-2012 Session |
TO MODIFY THE PROPERTY TAX BASE EXCLUSIONS.Intro. by Ross, Jackson, Gill.
Status: Ch. SL 2011-123 (House Action) (Jun 13 2011)
Bill History:
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Tue, 1 Mar 2011 House: Filed(link is external)
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Thu, 3 Mar 2011 House: Passed 1st Reading(link is external)
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Thu, 3 Mar 2011 House: Ref To Com On Finance(link is external)
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Thu, 19 May 2011 House: Reptd Fav(link is external)
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Thu, 19 May 2011 House: Cal Pursuant Rule 36(b)(link is external)
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Thu, 19 May 2011 House: Placed On Cal For 5/23/2011(link is external)
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Mon, 23 May 2011 House: Passed 2nd & 3rd Reading(link is external)
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Tue, 24 May 2011 Senate: Rec From House(link is external)
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Tue, 24 May 2011 Senate: Passed 1st Reading(link is external)
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Tue, 24 May 2011 Senate: Ref To Com On Finance(link is external)
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Tue, 7 Jun 2011 Senate: Reptd Fav(link is external)
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Tue, 7 Jun 2011 Senate: Placed On Cal For 6/7/2011(link is external)
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Tue, 7 Jun 2011 Senate: Passed 2nd & 3rd Reading(link is external)
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Thu, 9 Jun 2011 Ratified(link is external)
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Fri, 10 Jun 2011 Pres. To Gov. 6/10/2011(link is external)
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Mon, 13 Jun 2011 Signed By Gov. 6/13/2011(link is external)
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Mon, 13 Jun 2011 Ch. SL 2011-123(link is external)
H 206/S.L. 2011-123
Bill Summaries:
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Summary date: Jun 13 2011 - View Summary
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Bill H 206 (2011-2012)Summary date: Mar 2 2011 - View Summary
Identical to S 164, filed 3/1/11.
Amends GS 105-275 by adding a new subdivision (7a) excluding from the tax base real and personal property that (1) is a contiguous tract of land previously used primarily for commercial or industrial purposes and has been damaged by fire or explosion, (2) has been donated to a nonprofit corporation, as defined, and (3) has not been leased or sold by that nonprofit corporation. Effective for taxable years beginning on or after July 1, 2011, and expires for taxable years beginning on or after July 1, 2016.
View: All Summaries for Bill