North Carolina 2025 Session Status: In Committee Bipartisan · 5 R · 1 D cosponsors

SB 349 — Property Tax Modifications.

Last action — Withdrawn From Com

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

This bill is in committee in the Senate. Introduced March 19, 2025. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the Senate.

Odds of enactment

Low chance

Based on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Advancing 42% · moderate confidence

  • In Committee

    Current position in the legislative process.

  • 6 sponsors

    2 primary, 4 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (5 R · 1 D) — cross-party backing.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Bill Text

What changed in the latest version

16 added · 17 removed

Plain-language change summary

In the latest version of Senate Bill 349, specific wording has been clarified regarding how property owned by married couples is defined, stating that it is considered as "property held by the entirety." Additionally, the bill emphasizes that taxpayer income information must remain confidential and cannot be disclosed by city agents to anyone else. These changes are important because they reinforce the legal protection of married couples' property rights and safeguard taxpayer privacy.

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FILED SENATE GENERAL ASSEMBLY OF NORTH CAROLINA Mar 19, 2025 S.B.
GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2025 S 1 SENATE BILL 349 Short Title:
349 SESSION 2025 PRINCIPAL CLERK S D SENATE BILL DRS15150-NIf-105 Short Title:
A BILL TO BE ENTITLED AN ACT TO MODIFY THE INCOME ELIGIBILITY LIMIT FOR THE ELDERLY OR DISABLED PROPERTY TAX HOMESTEAD EXCLUSION, AND TO ELIMINATE THE DEFERRED TAX LIABILITY UNDER THE PROPERTY TAX HOMESTEAD CIRCUIT BREAKER AND TO MAKE CONFORMING CHANGES NECESSARY TO IMPLEMENT THAT CHANGE.
Rules and Operations of the Senate March 20, 2025 A BILL TO BE ENTITLED AN ACT TO MODIFY THE INCOME ELIGIBILITY LIMIT FOR THE ELDERLY OR DISABLED PROPERTY TAX HOMESTEAD EXCLUSION, AND TO ELIMINATE THE DEFERRED TAX LIABILITY UNDER THE PROPERTY TAX HOMESTEAD CIRCUIT BREAKER AND TO MAKE CONFORMING CHANGES NECESSARY TO IMPLEMENT THAT CHANGE.
… (a2) Individual Income Eligibility Limit.
… (a2) Individual Income EligibilityLimit.
A manufactured home jointly owned byhusband andwifeis consideredpropertyheld by theentirety.
A manufactured home jointlyowned byhusband andwifeis consideredpropertyheld bytheentirety.
*DRS15150-NIf-105* General Assembly Of North Carolina Session 2025 (3) Permanent residence.
*S349-v-1* General Assembly Of North Carolina Session 2025 (3) Permanent residence.
– 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.
On or before September 1 of each year, the collector must send to the mailing address of Page 2 DRS15150-NIf-105 General Assembly Of North Carolina Session 2025 a residence on which taxes have been deferred a notice stating the amount of deferred taxes and interest that would be due and payable upon the occurrence of a disqualifying event.
On or before September 1 of each year, the collector must send to the mailing address of Page 2 Senate Bill 349-First Edition General Assembly Of North Carolina Session 2025 a residence on which taxes have been deferred a notice stating the amount of deferred taxes and interest that would be due and payable upon the occurrence of a disqualifying event.
A current or former officer, employee, or agent of a county who in the course of service to or employment by the county has access to information about the amount of a taxpayer's income or receipts may not disclose the information to any other person unless the disclosure is made for one of the following purposes:
A current or former officer, employee, or agent of a county who in the course of service to or employment by the county has access to information about the amount of a taxpayer's income or receipts maynot disclose the information to any other person unless the disclosure is made for one of the following purposes:
A current or former officer, employee, or agent ofacity whoin thecourseofserviceto oremployment by thecityhasaccess to information DRS15150-NIf-105 Page 3 General Assembly Of North Carolina Session 2025 about the amount of a taxpayer's income or receipts may not disclose the information to any other person unless the disclosure is made for one of the following purposes:
A current or former officer, employee, or agent ofacitywhoin thecourseofserviceto oremploymentbythecityhas access to information Senate Bill 349-First Edition Page 3 General Assembly Of North Carolina Session 2025 about the amount of a taxpayer's income or receipts maynot disclose the information to anyother person unless the disclosure is made for one of the following purposes:
Page 4 DRS15150-NIf-105
Page 4 Senate Bill 349-First Edition
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Action History

  1. Withdrawn From Com

  2. Re-ref to Finance. If fav, re-ref to Rules and Operations of the Senate

  3. Passed 1st Reading

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

  5. Filed

Sponsors

Sponsorship breakdown

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2 sponsors · 4 co-sponsors · 173 not signed on

Sponsors (2)

Co-sponsors (4)

Not signed on (173)

173 members have not signed on to this bill.

Show all 173 →

"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 349?
SB 349 is sponsored by Mujtaba A. Mohammed (Democratic), Timothy D. Moffitt (Republican), Jim Burgin (Republican), Benton G. Sawrey (Republican), Brad Overcash (Republican), and Todd Johnson (Republican).
What is the current status of SB 349?
This bill is in committee in the Senate. Introduced March 19, 2025. It must pass committee before a floor vote.
Where can I track SB 349?
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