North Carolina 2025 Session Status: In Committee 3 D cosponsors

SB 159 — Elderly Prop. Tax Appreciation Exclusion.

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 is in committee in the Senate. Introduced February 25, 2025. It must pass committee before a floor vote.

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

Prognosis

Stalled 20% · 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.

  • 3 sponsors

    1 primary, 2 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (3 D).

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

11 added · 12 removed

Plain-language change summary

The changes in Senate Bill 159 clarify provisions related to home ownership and occupancy. The bill specifies that a home can be owned and occupied by a husband and wife as joint owners, which helps ensure that both partners can benefit from any related benefits or exemptions. Additionally, it reinforces that a qualifying owner won't lose their property benefits during temporary absences. This matters because it provides clearer protections for families and helps them maintain their property benefits even if their circumstances change temporarily.

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FILED SENATE GENERAL ASSEMBLY OF NORTH CAROLINA Feb 25, 2025 S.B.
GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2025 S 1 SENATE BILL 159 Short Title:
159 SESSION 2025 PRINCIPAL CLERK S D SENATE BILL DRS45053-NIf-43A Short Title:
A BILL TO BE ENTITLED AN ACT TO PROVIDE ADDITIONAL PROPERTY TAX RELIEF TO NORTH CAROLINA RESIDENTS WHO ARE SIXTY-FIVE YEARS OF AGE OR OLDER.
Rules and Operations of the Senate February 26, 2025 A BILL TO BE ENTITLED AN ACT TO PROVIDE ADDITIONAL PROPERTY TAX RELIEF TO NORTH CAROLINA RESIDENTS WHO ARE SIXTY-FIVE YEARS OF AGE OR OLDER.
– A permanent residence owned and occupied by husband and wife is entitled to the full benefit of the elderly property tax appreciation exclusion notwithstanding that only one of them meets the length of occupancy and ownership requirements and the age requirement of this section.
– A permanent residence owned and occupied byhusband and wife is entitled to the full benefit of the elderly property tax appreciation exclusion notwithstanding that only one of them meets the length of occupancy and ownership requirements and the age requirement of this section.
*DRS45053-NIf-43A* General Assembly Of North Carolina Session 2025 (e) Temporary Absence.
*S159-v-1* General Assembly Of North Carolina Session 2025 (e) TemporaryAbsence.
– An otherwise qualifying owner does not lose the benefit of the elderly property tax appreciation exclusion because of a temporary absence from the permanent residence for reasons of health or because of an extended absence while confined to a rest home or nursing home, so long as the residence is unoccupied or occupied by the owner's spouse or other dependent.
– An otherwise qualifyingowner does not lose the benefit of the elderly property tax appreciation exclusion because of a temporary absence from the permanent residence for reasons of health or because of an extended absence while confined to a rest home or nursing home, so long as the residence is unoccupied or occupied by the owner's spouse or other dependent.
105-277(h),105-277.02,105-277.1,105-277.1C, 105-277.1G, 105-277.10, 105-277.13, 105-277.14, 105-277.15, 105-277.17, or 105-278." Page 2 DRS45053-NIf-43A General Assembly Of North Carolina Session 2025 SECTION 4.
105-277(h),105-277.02,105-277.1,105-277.1C, 105-277.1G, 105-277.10, 105-277.13, 105-277.14, 105-277.15, 105-277.17, or 105-278." Page 2 Senate Bill 159-First Edition General Assembly Of North Carolina Session 2025 SECTION 4.
DRS45053-NIf-43A Page 3
Senate Bill 159-First Edition Page 3
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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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1 sponsors · 2 co-sponsors · 176 not signed on

Sponsors (1)

Co-sponsors (2)

Not signed on (176)

176 members have not signed on to this bill.

Show all 176 →

"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 159?
SB 159 is sponsored by Caleb Theodros (Democratic), Sophia Chitlik (Democratic), and Joyce Waddell (Democratic).
What is the current status of SB 159?
This bill is in committee in the Senate. Introduced February 25, 2025. It must pass committee before a floor vote.
Where can I track SB 159?
Track SB 159 free on One Click Politics — get push/email alerts when it moves.

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