| 8 | | - | Sponsors: Representatives Pyrtle, Sauls, N. Jackson, and Scott (Primary Sponsors). |
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| 9 | | - | For a complete list of sponsors, refer to the North Carolina General Assembly web site. |
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| 10 | | - | Referred to: Housing and Development, if favorable, Finance, if favorable, Rules, Calendar, |
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| 11 | | - | and Operations of the House |
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| 12 | | - | February 12, 2025 |
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| 13 | | - | *H100 -v-1* |
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| 9 | + | Sponsors: Representative Pyrtle. |
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| 10 | + | Referred to: |
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| 11 | + | |
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| 12 | + | *DRH40079 -BAf-4* |
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| 14 | 13 | | A BILL TO BE ENTITLED 1 |
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| 15 | 14 | | AN ACT TO EXPAND THE PROPERTY TAX EXEMPTION FOR REAL PROPERTY USED 2 |
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| 16 | 15 | | FOR RELIGIOUS PURPOSES. 3 |
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| 17 | 16 | | The General Assembly of North Carolina enacts: 4 |
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| 18 | 17 | | SECTION 1. G.S. 105-278.3(g) reads as rewritten: 5 |
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| 19 | 18 | | "(g) The following exceptions apply to the exclusive-use requirement of subsection (a) of 6 |
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| 20 | 19 | | this section: 7 |
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| 21 | 20 | | … 8 |
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| 22 | 21 | | (4) Undeveloped land acquired by an agency listed in subsection (c) of this 9 |
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| 23 | 22 | | section with contiguous land exempt under this section is exempt from 10 |
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| 24 | 23 | | taxation for a period not to exceed five years if (i) it does not exceed two 11 |
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| 25 | 24 | | hundred percent (200%) of the contiguous land owned by the agency currently 12 |
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| 26 | 25 | | exempt under this section and (ii) the agency certifies that within five years of 13 |
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| 27 | 26 | | acquiring the undeveloped land it will either begin to use the land wholly and 14 |
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| 28 | 27 | | exclusively for religious purposes or begin to develop the land in a manner 15 |
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| 29 | 28 | | which is intended to be wholly and exclusively used by the agency for 16 |
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| 30 | 29 | | religious purposes upon completion. If the certification requirements are not 17 |
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| 31 | 30 | | met, the land is subject to discovery pursuant to G.S. 105-312." 18 |
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| 32 | 31 | | SECTION 2. This act is effective for taxes imposed for taxable years beginning on 19 |
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| 33 | 32 | | or after July 1, 2026. 20 |
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