HB 91 — Define Armed Forces/Religious Property Tax Exclusion.

GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2025 H 21 HOUSE BILL 91 Committee Substitute Favorable 3/11/25 Short Title:

Representatives Loftis, Tyson, Penny, and Majeed (Primary Sponsors).

For a complete list of sponsors, refer to the North Carolina General Assembly web site.

Rules, Calendar, and Operations of the House February 12, 2025 A BILL TO BE ENTITLED AN ACT TO AMEND THE DEFINITION OF THE TERM "ARMED FORCES" OF THE UNITED STATES TO INCLUDE THE NEWLY ESTABLISHED UNITED STATES SPACE FORCEFORCE; AND TO MAKE CONFORMING CHANGES TO RELEVANT STATUTES RELATED TO THE MILITARY.

TO MAKE CONFORMING CHANGES TO RELEVANT STATUTES RELATED TO THE MILITARY;

AND TO CHANGE THE NAME OF FORT BRAGG TO FORT LIBERTY TO CONFORM WITH THE RENAMING OF THE MILITARY BASE BY THE UNITED STATES DEPARTMENT OF DEFENSE.

8 PART I.

…." *H91-v-1* General Assembly Of North Carolina Session 2025 SECTION 1.4.

… *H91-v-2* General Assembly Of North Carolina Session 2025 (b) Students.

… Page 2 House Bill 91-First Edition General Assembly Of North Carolina Session 2025 (d) Definitions.

– Page 2 House Bill 91-Second Edition General Assembly Of North Carolina Session 2025 a.

All proofs or acknowledgments made by any militarypersonnel authorized bytheCongress oftheoftheUnitedStates UnitedStatesareherebyratified,confirmed, areherebyratified, confirmed, and declared valid and shall not require the affixation of a seal where valid in other respects." SECTION 2.5.

In any action instituted and prosecuted under this Chapter, allegation and proof that the plaintiff or the defendant has resided or been stationed at a United States Army, Navy, Marine Corps, Coast Guard, Space Force, or Air Force installation or reservation or any other location pursuant to militarydutywithin thisStateforaperiodofsix months next precedingtheinstitution oftheaction shall constitutecompliancewithconstitutecompliancewiththeresidence theresidence requirements set forth in this Chapter;

In accordance with Sections 7 and 8 of Article III of the North Carolina Constitution, the Superintendent of Public Instruction, as an elected officer and Council of State member, shall administer all needed rules and regulations adopted by the State Board of Education through the House Bill 91-First Edition Page 3 General Assembly Of North Carolina Session 2025 Department of Public Instruction.

House Bill 91-Second Edition Page 3 General Assembly Of North Carolina Session 2025 … (18) Duty to Develop and Implement a Uniform Education Reporting System, Which Shall Include Standards and Procedures for Collecting Fiscal and Personnel Information.

Page 4 House Bill 91-Second91-First Edition General Assembly Of North Carolina Session 2025 a.

…." 6 PART III.

EFFECTIVERENAME DATEFORT BRAGG AS FORT LIBERTY SECTION 3.1.

G.S.

104-7 reads as rewritten:

"§ 104-7.

Acquisition of lands by the United States for customhouses, courthouses, post offices, forts, arsenals, or armories;

cession of jurisdiction;

exemption from taxation.

(a) The consent of the State is hereby given, in accordance with the seventeenth clause, eighth section, of the first article of the Constitution of the United States, to the acquisition by the United States, by purchase, condemnation, or otherwise, of any land in the State that either is:

… (2) Tobeadded to Fort Bragg, Liberty, PopeAir ForceBase, Camp Lejeune,New River Marine Corps Air Station, Seymour Johnson Air Force Base, Cherry Point Marine Corps Air Station, Military Ocean Terminal at Sunny Point, or the United States Coast Guard Air Station at Elizabeth City.

Any of the land to be added to a military base named in this subdivision shall be contiguous to and within a 25-mile radius of the military base for which the property is acquired.

…." SECTION 3.2.

G.S.

143-151.71 reads as rewritten:

"§ 143-151.71.

Definitions.

Within the meaning of this Article:

… (5) "Major military installation" means Fort Bragg, Liberty, Pope Army Airfield, Camp Lejeune Marine Corps Air Base, New River Marine Corps Air Station, Cherry Point Marine Corps Air Station, Military Ocean Terminal at Sunny Point, the United States Coast Guard Air Station at Elizabeth City, Naval Support Activity Northwest, Air Route Surveillance Radar (ARSR-4) at Fort Fisher, and Seymour Johnson Air Force Base, in its own right and as the responsible entity for the Dare County Bombing Range, and any facility located within the State that is subject to the installations' oversight and control.

…." SECTION 3.3.

G.S.

143-215.115 reads as rewritten:

"§ 143-215.115.

Definitions.

In addition to the definitions set forth in G.S.