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SB 547

An Act amending the act of March 10, 1949 (P.L.30, No.14), known as the Public School Code of 1949, in certification of teachers, further providing for continuing professional development; providing for access to advanced courses for all students; establishing the Access to Advanced Courses for All Students Grant Program; and imposing duties on the Department of Education.

2025-2026 Regular Session Introduced by Dan Laughlin

Adds explicit ballot language for NC Article 46 0.25% local tax: proceeds can be used for any public purpose, clarifying voter choice and informing counties/election officials.

Referred to Education
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WeVote Research Nonpartisan
Bill Summary · SB 547

SB 547 — Clarify Ballot Language for Article 46 Tax (North Carolina)

Status: Introduced Feb 20, 2025; enacted (approved by the Governor Oct 10, 2025 — Chapter 544, Statutes of 2025).
Primary sponsors: Senators Robinson and Garrett.
Subject areas: Commerce; Counties; Elections; Local Government; Taxation; Ballots & ballot issues.

Purpose / Intent

To remove ambiguity in the ballot question that voters see when asked to approve a county-level one‑quarter percent (0.25%) local sales and use tax under Article 46, by making explicit on the ballot that the tax proceeds “can be used for any public purpose.” The change is designed to clarify the nature of allowable uses of revenues raised if voters approve the tax.

Key provision(s)

  • Amends G.S. 105‑537(c) (the statutory form of the ballot question for Article 46 special elections) by appending language to the ballot question. The revised ballot wording becomes:
    • " FOR AGAINST Local sales and use tax at the rate of one‑quarter percent (0.25%) (one‑quarter of one penny) in addition to all other State and local sales and use taxes, the proceeds of which can be used for any public purpose."
  • Effective date: the act takes effect upon becoming law and applies to advisory referendums under Article 46 conducted on or after that date.

Who is affected

  • Voters in counties considering an Article 46 advisory referendum on levying the 0.25% county sales and use tax (they will see the clarified language on ballots).
  • County governments and officials — both in preparing ballot measures and in public communications and campaigns about planned tax levies and uses.
  • Local taxpayers and businesses — potential changes to local sales tax rates remain subject to local action and voter approval under Article 46; the change affects how the ballot frames the tax’s uses.
  • Election administrators — to implement the revised statutory ballot form for applicable referendums.

Practical impact and considerations

  • The amendment is procedural in that it changes statutory ballot language; it does not itself create or expand new statutory spending powers beyond existing law. However, by expressly stating that proceeds “can be used for any public purpose,” the ballot wording may affect voters’ perceptions and support for a local sales tax measure where previously the ballot question lacked that explicit phrase.
  • Counties that use the advisory referendum process will need to update their ballot materials and public messaging to reflect the new statutory wording.
  • The change simplifies voter information by clarifying that proceeds are not limited to a narrowly defined purpose on the face of the ballot; it may reduce disputes over whether the ballot adequately described potential uses.

Effective timeline

  • The law is effective upon enactment and applies to Article 46 advisory referendums held on or after that effective date. Counties conducting referendums after enactment must use the new statutory ballot form.

Compiled from official sources — confirm details with the bill’s official record.

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