North Carolina 2025 Session Status: In Committee Bipartisan · 3 R · 1 D cosponsors

SB 671 — Helene Rev. Replace./Locals; Prop Tax Relief.

Last action — Withdrawn From Com

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  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 25, 2025. It must pass committee before a floor vote.

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

Prognosis

Advancing 38% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • In Committee

    Current position in the legislative process.

  • 4 sponsors

    2 primary, 2 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (3 R · 1 D) — cross-party backing.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

What changed in the latest version

22 added · 23 removed

Plain-language change summary

The changes to Senate Bill 671 include clarifying definitions and requirements for local governments seeking grants related to property tax revenue loss and storm damage. Notably, it specifies that governments must file applications with supporting documentation and outlines the financial periods eligible for compensation. This matters because it establishes a clearer process for local governments, ensuring they receive necessary funds to recover from losses and maintain budget stability in the face of unexpected events.

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FILED SENATE GENERAL ASSEMBLY OF NORTH CAROLINA Mar 25, 2025 S.B.
GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2025 S 1 SENATE BILL 671 Short Title:
671 SESSION 2025 PRINCIPAL CLERK S D SENATE BILL DRS15294-SVfa-5 Short Title:
A BILL TO BE ENTITLED AN ACT TO ESTABLISH A GRANT PROGRAM TO PROVIDE GRANTS AS REVENUE REPLACEMENT TO LOCAL GOVERNMENTS THAT EXPERIENCED REVENUE LOSS FROM PROPERTY TAXES, SALES AND USE TAXES, AND WATER AND SEWER RECEIPTS AS THE RESULT OF HURRICANE HELENE AND TO PROVIDE INTEREST RELIEF ON PROPERTY TAXES FOR PROPERTY OWNERS WHO SUSTAINED A CERTAIN LEVEL OF PROPERTY DAMAGE AS THE RESULT OF HURRICANE HELENE.
Rules and Operations of the Senate March 26, 2025 A BILL TO BE ENTITLED AN ACT TO ESTABLISH A GRANT PROGRAM TO PROVIDE GRANTS AS REVENUE REPLACEMENT TO LOCAL GOVERNMENTS THAT EXPERIENCED REVENUE LOSS FROM PROPERTY TAXES, SALES AND USE TAXES, AND WATER AND SEWER RECEIPTS AS THE RESULT OF HURRICANE HELENE AND TO PROVIDE INTEREST RELIEF ON PROPERTY TAXES FOR PROPERTY OWNERS WHO SUSTAINED A CERTAIN LEVEL OF PROPERTY DAMAGE AS THE RESULT OF HURRICANE HELENE.
(4) Property tax revenue loss.
(4) Propertytax revenue loss.
– The difference, if negative, between the estimated real property tax revenue from storm-damaged property based on the appraised value of the storm-damaged property as of January 1 multiplied by the property tax rate in effect for the taxable year beginning July 1, 2024, and the estimated real property tax revenue for taxable year beginning July 1, 2024, from storm-damaged property based on the appraised value of the *DRS15294-SVfa-5* General Assembly Of North Carolina Session 2025 storm-damaged property as of January 1, 2024, multiplied by the property tax rate in effect for the taxable year beginning July 1, 2024.
– The difference, if negative, between the estimated real property tax revenue from storm-damaged property based on the appraised value of the storm-damaged property as of January 1 multiplied by the property tax rate in effect for the taxable year beginning July 1, 2024, and the estimated real property tax revenue for taxable year beginning July 1, 2024, from storm-damaged property based on the appraised value of the *S671-v-1* General Assembly Of North Carolina Session 2025 storm-damaged property as of January 1, 2024, multiplied by the property tax rate in effect for the taxable year beginning July 1, 2024.
This term applies to property tax revenue losses for each taxable year, beginning on July 1, 2025, until thecounty's next scheduled reappraisal under G.S.
This term applies to property tax revenue losses for each taxable year, beginning on July 1, 2025, until thecounty's next scheduledreappraisal under G.S.
– The difference, if negative, between (i) the local government's total amount ofsalesandusetaxdistributions foraquarter, adjusted by the percentage change in total sales and use distributions to non-Helene local governments for the same quarter, and (ii) the local government's total amount of sales and use tax distributions for the same quarter of the prior year, except for the fourth quarter of 2025.
– The difference, if negative, between (i) the local government's total amount ofsalesandusetax distributions foraquarter, adjusted by the percentage change in total sales and use distributions to non-Helene local governments for the same quarter, and (ii) the local government's total amount of sales and use tax distributions for the same quarter of the prior year, except for the fourth quarter of 2025.
–Anyreal propertythat was revaluedin accordance with G.S.
– Anyreal propertythat was revaluedin accordance with G.S.
– An eligible applicant may apply for a grant in the amount of the eligible applicant's qualified revenue loss for the applicable application period.
– An eligible applicant mayapplyfor a grant in the amount of the eligible applicant's qualified revenue loss for the applicable application period.
To receive a grant, a local government must timely file an application with the Department of Revenue in accordance with the application periods described below on a form and in the method prescribed by the Department and must include any supporting documentation required by the Department.
To receive a grant, a local government must timelyfile an application with the Department of Revenue in accordance with the application periods described below on a form and in the method prescribed bythe Department and must include any supporting documentation required bythe Department.
– The second application period is for a grant for qualified revenue loss that includes (i) sales and use tax revenue loss for the Page 2 DRS15294-SVfa-5 General Assembly Of North Carolina Session 2025 secondquarterof2025and(ii)waterandsewerfeerevenuelossforthesecond quarter of 2025.
– The second application period is for a grant for qualified revenue loss that includes (i) sales and use tax revenue loss for the Page 2 Senate Bill 671-First Edition General Assembly Of North Carolina Session 2025 secondquarterof2025and(ii)waterandsewerfeerevenuelossforthesecond quarter of 2025.
– The fourth application period for a grant is for qualified revenue loss that includes (i) property tax revenue loss for the taxable year beginning July 1, 2026, (ii) sales and use tax revenue loss for the fourth quarterof 2025,and(iii)water andsewer fee revenueloss for thefourth quarter of 2025.
– The fourth application period for a grant is for qualified revenue loss that includes (i) property tax revenue loss for the taxable year beginning July 1, 2026, (ii) sales and use tax revenue loss for the fourth quarterof 2025, and(iii)water andsewer fee revenueloss for thefourth quarter of 2025.
– A subsequent application period is for a grant for qualified revenue loss that includes property tax revenue loss for a taxable year beginning on or after July 1, 2027.
– A subsequent application period is for a grant for qualified revenue loss that includes property tax revenue loss for a taxable year beginning on or after July1, 2027.
Amounts deposited into the Reserve under this section are receipts that do not constitute an "appropriation made by law," as that phrase is used in Section 7(1) of Article V of the North Carolina Constitution.
Amounts deposited into the Reserve under this section are receipts that do not constitute an "appropriation made bylaw," as that phrase is used in Section 7(1) of Article V of the North Carolina Constitution.
105-360, interest that (i) accrues for the period of January 7, 2025, through December 31, 2026, and (ii) is attributable to an underpayment of property tax on qualifying real or personal DRS15294-SVfa-5 Page 3 General Assembly Of North Carolina Session 2025 property due on September 1, 2024, shall not be collected or, to the extent it is collected, shall be carried forward as a credit against the property tax due the following year.
105-360, interest that (i) accrues for the period of January 7, 2025, through December 31, 2026, and (ii) is attributable to an underpayment of property tax on qualifying real or personal Senate Bill 671-First Edition Page 3 General Assembly Of North Carolina Session 2025 property due on September 1, 2024, shall not be collected or, to the extent it is collected, shall be carried forward as a credit against the property tax due the following year.
The application must contain a complete and accurate statement of the facts that entitle the property to the interest relief and must include documentation substantiating theminimum compensationrequiredas paymentorreimbursement for property damage.
The application must contain a complete and accurate statement of the facts that entitle the property to the interest relief and must include documentation substantiatingtheminimum compensationrequiredas payment orreimbursement for property damage.
Page 4 DRS15294-SVfa-5
Page 4 Senate Bill 671-First Edition
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Action History

  1. Withdrawn From Com

  2. Re-ref Com On Appropriations/Base Budget

  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 · 2 co-sponsors · 175 not signed on

Sponsors (2)

Co-sponsors (2)

Not signed on (175)

175 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
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Frequently asked questions

Who sponsors SB 671?
SB 671 is sponsored by Julie Mayfield (Democratic), Warren Daniel (Republican), Timothy D. Moffitt (Republican), and Ralph Hise (Republican).
What is the current status of SB 671?
This bill is in committee in the Senate. Introduced March 25, 2025. It must pass committee before a floor vote.
Where can I track SB 671?
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