North Carolina 2021-2022 Session Status: In Committee Bipartisan · 7 D · 1 R cosponsors

SB 882 — Middle Class Homeowner Protection Act.

Last action — Passed 1st Reading

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2021-2022 Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there are no live odds of enactment. It would have to be reintroduced in the current session to move again.

Bill Text

What changed in the latest version

17 added · 18 removed

Plain-language change summary

In the revised version of Senate Bill 882, some wording was clarified but the overall content remained the same. Key terms were maintained to ensure that they align with existing definitions in North Carolina law, which simplifies understanding for both lawmakers and citizens. These adjustments are significant because they help ensure that the bill's provisions about property ownership and income limits are clearly defined and can be easily applied in practice. Clear definitions are crucial for ensuring fair access to the exclusions provided under the bill.

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FILED SENATE GENERAL ASSEMBLY OF NORTH CAROLINA May 26, 2022 S.B.
GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2021 S 1 SENATE BILL 882 Short Title:
882 SESSION 2021 PRINCIPAL CLERK S D SENATE BILL DRS15432-MQfa-153 Short Title:
A BILL TO BE ENTITLED AN ACT TO EXPAND THE PROPERTY TAX HOMESTEAD EXCLUSION TO INCLUDE LOCAL, STATE, AND FEDERAL GOVERNMENT EMPLOYEES, TO REMOVE THE AGE AND DISABILITY REQUIREMENTS AS CONDITIONS FOR QUALIFICATION UNDER THE PROPERTY TAX HOMESTEAD CIRCUIT BREAKER, TO INCREASE THE INCOME ELIGIBILITY LIMIT UNDER THE PROPERTY TAX HOMESTEAD CIRCUIT BREAKER, AND TO PROVIDE ADDITIONAL FUNDING FOR THE WORKFORCE HOUSING LOAN PROGRAM AND THE NORTH CAROLINA HOUSING TRUST FUND.
Rules and Operations of the Senate May 27, 2022 A BILL TO BE ENTITLED AN ACT TO EXPAND THE PROPERTY TAX HOMESTEAD EXCLUSION TO INCLUDE LOCAL, STATE, AND FEDERAL GOVERNMENT EMPLOYEES, TO REMOVE THE AGE AND DISABILITY REQUIREMENTS AS CONDITIONS FOR QUALIFICATION UNDER THE PROPERTY TAX HOMESTEAD CIRCUIT BREAKER, TO INCREASE THE INCOME ELIGIBILITY LIMIT UNDER THE PROPERTY TAX HOMESTEAD CIRCUIT BREAKER, AND TO PROVIDE ADDITIONAL FUNDING FOR THE WORKFORCE HOUSING LOAN PROGRAM AND THE NORTH CAROLINA HOUSING TRUST FUND.
105-277.1apply to this section,except "qualifying owner" means an owner who meets all of the following requirements as of January 1 preceding the taxable year for which the benefit is claimed:
105-277.1applyto this section,except "qualifying owner" means an owner who meets all of the following requirements as of January 1 preceding the taxable year for which the benefit is claimed:
(2) The owner's income does not exceed the income eligibility limit, as calculated pursuant to G.S.
(2) The owner's income does not exceed the income eligibilitylimit, as calculated pursuant to G.S.
*DRS15432-MQfa-153* General Assembly Of North Carolina Session 2021 (c) Application.
*S882-v-1* General Assembly Of North Carolina Session 2021 (c) Application.
The exclusion allowed to one co-owner may not exceed the co-owner's proportionate share of the valuation of the property, and the amount of the exclusion allowed to all the co-owners may not exceed the exclusion allowed under this section.
The exclusion allowed to one co-owner maynot exceed the co-owner's proportionate share of the valuation of the property, and the amount of the exclusion allowed to all the co-owners may not exceed the exclusion allowed under this section.
– A permanent residence owned and occupied by husband and wife is entitled to the full benefit of the property tax homestead circuit breaker notwithstanding that only one of them meets the length of occupancy and ownership requirements and the age or disability requirement of this section.
– A permanent residence owned and occupied byhusband and wife is entitled to the full benefit of the property tax homestead circuit breaker notwithstanding that only one of them meets the length of occupancy and ownership requirements and the age or disability requirement of this section.
If a permanent Page 2 DRS15432-MQfa-153 General Assembly Of North Carolina Session 2021 residence is subject to tax by more than one taxing unit and the total tax liability exceeds the tax limit imposed by this section, then both the taxes due under this section and the taxes deferred under this section must be apportioned among the taxing units based upon the ratio each taxing unit's tax rate bears to the total tax rate of all units.
If a permanent Page 2 Senate Bill 882-First Edition General Assembly Of North Carolina Session 2021 residence is subject to tax by more than one taxing unit and the total tax liability exceeds the tax limit imposed by this section, then both the taxes due under this section and the taxes deferred under this section must be apportioned among the taxing units based upon the ratio each taxing unit's tax rate bears to the total tax rate of all units.
The exclusion allowed to one co-owner may not exceed the co-owner's proportionate share of the valuation of the property,andtheamount oftheexclusionallowedtoalltheco-ownersmaynotexceedthegreater of the exclusion allowed under this section and the exclusion allowed under G.S.
The exclusion allowed to one co-owner may not exceed the co-owner's proportionate share of the valuation of the property, andtheamount oftheexclusionallowedtoalltheco-ownersmaynotexceedthe greater of the exclusion allowed under this section and the exclusion allowed under G.S.
The exclusion allowed to one co-owner may not exceed the co-owner's proportionate share of the valuation of the property, and the amount of the exclusion allowed to all the co-owners may not exceed the exclusion allowed under this section.
The exclusion allowed to one co-owner maynot exceed the co-owner's proportionate share of the valuation of the property, and the amount of the exclusion allowed to all the co-owners may not exceed the exclusion allowed under this section.
DRS15432-MQfa-153 Page 3 General Assembly Of North Carolina Session 2021 When one or more co-owners of a permanent residence qualify for the exclusion allowed under this section and one or more of the co-owners qualify for the exclusion allowed under G.S.
Senate Bill 882-First Edition Page 3 General Assembly Of North Carolina Session 2021 When one or more co-owners of a permanent residence qualify for the exclusion allowed under this section and one or more of the co-owners qualify for the exclusion allowed under G.S.
The exclusion allowed to one co-owner may not exceed the co-owner's proportionate share of the valuation of the property,andtheamount oftheexclusionallowedtoalltheco-ownersmaynotexceedthegreater of the exclusion allowed under this section and the exclusion allowed under G.S.
The exclusion allowed to one co-owner may not exceed the co-owner's proportionate share of the valuation of the property, andtheamount oftheexclusionallowedtoalltheco-ownersmaynotexceedthe greater of the exclusion allowed under this section and the exclusion allowed under G.S.
Page 4 DRS15432-MQfa-153
Page 4 Senate Bill 882-First Edition
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Action History

  1. Passed 1st Reading

  2. Ref To Com On Rules and Operations of the Senate

  3. Filed

Sponsors

Sponsorship breakdown

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2 sponsors · 9 co-sponsors · 168 not signed on

Sponsors (2)

Co-sponsors (9)

Not signed on (168)

168 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation housing
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors SB 882?
SB 882 is sponsored by Jay J. Chaudhuri (Democratic), Sydney Batch (Democratic), Mujtaba A. Mohammed (Democratic), Bazemore, Crawford, Marcus, Natalie S. Murdock (Democratic), Gladys A. Robinson (Democratic), DeAndrea Salvador (Democratic), Joyce Waddell (Democratic), and Brent Jackson (Republican).
What is the current status of SB 882?
This bill died with 2021-2022 Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 882?
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