North Carolina 2023-2024 Regular Session

North Carolina House Bill H598

Introduced
4/13/23  

Caption

1% Property Tax Levy Limitation

Impact

The introduction of HB 598 is likely to have significant implications on state tax laws, particularly regarding how local governments can levy property taxes. By restricting the maximum tax rate, the bill could reduce the financial burden on residents and impact local revenues. Municipalities may need to reassess their budgetary allocations and find alternative funding sources for public services that may be affected by reduced tax intake. This change will promote a more stringent fiscal environment for local governments while providing more predictability for homeowners.

Summary

House Bill 598 aims to establish a limitation on property taxes levied by counties and municipalities in North Carolina, capping the rate at one percent of the property's assessed value. This legislation seeks to create a more predictable and uniform taxation framework across local jurisdictions, potentially alleviating concerns from property owners about rising tax bills. By setting this cap, the bill intends to provide financial relief to homeowners and support economic stability within communities.

Sentiment

The sentiment surrounding House Bill 598 is generally positive among property owners who view the tax cap as a protective measure against escalating property taxes. Conversely, there are concerns among local government officials and some advocacy groups who argue that such a limitation could impair the ability of municipalities to generate adequate revenue for essential services. The debate reflects a broader discussion about the balance between taxpayer relief and the financial capabilities of local governments to fund public services.

Contention

A notable point of contention regarding HB 598 is how it may affect local governance and autonomy. Critics assert that imposing a statewide tax cap could hinder local entities from responding to their unique fiscal needs and pressures. Some local leaders worry that this legislation could lead to inequalities in service provision across different regions, as some municipalities might struggle more than others to adjust to the new limitations. Proponents of the bill, however, maintain that it empowers residents by preventing excessive tax burdens.

Companion Bills

No companion bills found.

Previously Filed As

NC S519

Property Tax Increase Limitation for Zoning

NC SB548

Eliminate government entity property tax levy limitations

NC SB131

Remove certain limitations on property tax levy increases.

NC H432

Property Tax Relief Study

NC H0973

Homestead Property Tax Assessment Limitations and Tax Exemptions for Certain Low-income Elderly Persons

NC H0331

Limitation on Property Tax Assessments

NC HB1353

Limitations on property tax levies by taxing districts without voter approval; and to provide an effective date.

NC H102

Real Property Appraisal - Owner Notification

NC H0469

Revised Limitation on Increases of Homestead Property Tax Assessments

NC H1039

Limitation on the Assessment of Homestead Property

Similar Bills

No similar bills found.