North Carolina 2025 Session Status: In Committee 3 D cosponsors

SB 798 — Elderly Prop. Tax Appreciation Exclusion.

Last action — Passed 1st Reading

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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 April 21, 2026. 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

    0 primary, 3 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 updated version of Senate Bill 798 clarifies the language regarding ownership of permanent residences by specifying that a home can be owned and occupied by both a husband and wife, allowing for multiple owners. Additionally, it makes it clear that if an owner temporarily leaves their home, they will not lose certain benefits associated with property ownership. These changes are important because they aim to protect homeowners' rights and ensure that couples are not unfairly penalized for briefly being away from their residence.

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FILED SENATE GENERAL ASSEMBLY OF NORTH CAROLINA Apr 21, 2026 S.B.
GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2025 S 1 SENATE BILL 798 Short Title:
798 SESSION 2025 PRINCIPAL CLERK S D SENATE BILL DRS35330-NIf-43B 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 April 22, 2026 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.
*DRS35330-NIf-43B* General Assembly Of North Carolina Session 2025 (e) Temporary Absence.
*S798-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 DRS35330-NIf-43B 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 798-First Edition General Assembly Of North Carolina Session 2025 SECTION 4.
DRS35330-NIf-43B Page 3
Senate Bill 798-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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0 sponsors · 3 co-sponsors · 176 not signed on

Sponsors (0)

None.

Co-sponsors (3)

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 798?
SB 798 is sponsored by Gladys A. Robinson (Democratic), Lisa Grafstein (Democratic), and Joyce Waddell (Democratic).
What is the current status of SB 798?
This bill is in committee in the Senate. Introduced April 21, 2026. It must pass committee before a floor vote.
Where can I track SB 798?
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