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Bill

HB 91

Define Armed Forces/Religious Property Tax Exclusion.

2025-2026 Session Introduced by Eric Ager and 13 co-sponsors

North Carolina law now clarifies tax exemptions for Armed Forces and religious property, affecting county revenues and property assessment standards statewide.

Signed by Gov. 6/26/2025
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Bill Summary · HB 91

Legislative bill overview

HB 91 clarifies and defines the property tax exclusion for real property owned by the Armed Forces of the United States and religious organizations in North Carolina. The bill became law on June 26, 2025, after passing both chambers and receiving gubernatorial signature.

Why is this important

This legislation affects tax assessment practices across North Carolina counties by establishing clearer standards for which properties qualify for exemption. The clarification could impact local government revenue, property valuations, and the tax burden distribution among remaining taxpayers, while potentially benefiting military installations and religious institutions with expanded or newly eligible property holdings.

Potential points of contention

  • Revenue impact on local governments: Broader exemptions reduce county and municipal tax bases, potentially shifting tax burdens to remaining property owners or requiring service cuts
  • Religious property scope: Defining what constitutes qualifying "religious property" could create disputes over whether ancillary buildings, parking lots, or commercial operations qualify for exemption
  • Fairness concerns: Non-religious organizations and for-profit entities may argue the exemptions create unequal treatment under tax law

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

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