North Carolina 2023-2024 Regular Session

North Carolina House Bill H637

Introduced
4/17/23  

Caption

Expand Property Tax Homestead Circuit Breaker

Impact

If passed, the bill will modify existing state laws regarding property tax exemptions, allowing a greater number of residents to benefit from tax relief programs. The reimbursement clause included in the bill ensures that local governments are compensated for any resulting revenue losses due to these expanded exemptions. This approach aims to preserve municipal revenue while helping struggling homeowners, thus balancing state-level tax policy with local fiscal responsibility.

Summary

House Bill 637, titled the Expand Property Tax Homestead Circuit Breaker, proposes significant changes to the property tax regulations in North Carolina. The bill aims to remove the current age and disability requirements for qualifying owners under the property tax homestead circuit breaker program, thereby expanding the eligibility for tax relief to a broader audience, specifically low-income property owners. This initiative is projected to help alleviate the financial burden of property taxes on residents, particularly among those who may not meet the traditional age or disability criteria but are still in need of financial assistance due to low income levels.

Sentiment

The general sentiment surrounding HB 637 is largely supportive among advocates for low-income families and property owners seeking relief. Supporters argue that the removal of the age and disability stipulations makes the program more equitable and accessible. However, there may be concerns from fiscal conservatives about the implications of increased expenditures at the state level to reimburse local governments, which could lead to debates regarding budget priorities and long-term financial sustainability.

Contention

Notable points of contention include the potential impact on local government finances, as increased exemptions could lead to significant revenue losses that might necessitate adjustments in local services or alternative sources of funding. Opponents may also raise questions about the long-term effects of this policy on property tax reforms and its ability to sustain local government operations without straining state resources. Consequently, the discussion surrounding this bill centers on balancing the immediate benefits for residents with potential fiscal implications for local administrations.

Companion Bills

No companion bills found.

Previously Filed As

NC S92

Expand Circuit Breaker Property Tax Benefit

NC H59

Modify Homestead Exclusions

NC S349

Property Tax Modifications

NC H432

Property Tax Relief Study

NC H37

Expand Disabled Veteran Property Tax Excl

NC S343

Secure Home, Secure Future Act

NC H105

Elderly Prop. Tax Appreciation Exclusion

NC S159

Elderly Prop. Tax Appreciation Exclusion

NC S563

Elderly Prop. Tax Appreciation Exclusion

NC H428

Volunteer Firefighters Property Tax Exclusion

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