Jonathan D. Miller for NC Senate

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It is absolutely disgusting that the State of North Carolina thinks it has the right to tax a homeowner on the value of the house they live in. We need to end this. Let's start with primary residence. With this short bill I intend to end the taxation of a primary residence henceforth and forevermore. 

GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2027
Senate Bill ___
Short Title: Eliminate Property Tax on Owner-Occupied Primary Residences.
(Public)
Sponsors: Senator Jonathan D. Miller
Referred to: Senate Finance Committee 

A BILL TO BE ENTITLED
AN ACT TO ELIMINATE PROPERTY TAXES ON OWNER-OCCUPIED PRIMARY RESIDENCES IN NORTH CAROLINA.

SECTION 1. Article 12 of Chapter 105 of the General Statutes is amended by adding a new section to read:
§ 105-277.1E. Full exclusion for owner-occupied primary residences.
(a) Classification and Exclusion. – Owner-occupied primary residences are designated as a special class of property under Article V, Section 2(2) of the North Carolina Constitution. The entire appraised value of each qualifying owner-occupied primary residence is excluded from property taxation.
(b) Definitions. – The following definitions apply in this section:
(1) "Owner-occupied primary residence" means real property that (i) is owned by one or more natural persons, (ii) is occupied by at least one owner as the owner's permanent legal residence and domicile, and (iii) is not used for any commercial purpose, rented to others, or designated as a secondary or vacation home.
(2) The exclusion applies only to the dwelling and the land reasonably necessary for its use and enjoyment as a primary residence.
(c) Application and Administration. – An owner claiming the exclusion must file an application with the county assessor on a form prescribed by the Department of Revenue. The application may be filed during the regular listing period or by June 1 preceding the taxable year for which the exclusion is claimed. Once approved, the exclusion remains in effect until a disqualifying change occurs, such as the property ceasing to be the owner's primary residence, transfer of ownership (except to a spouse or qualifying co-owner who continues occupancy), or other events specified by rule.
(d) Coordination with Other Relief. – Property qualifying for this full exclusion is ineligible for partial exclusions or other relief programs under this Article for the same property.
SECTION 2. To the extent necessary, amend G.S. 105-277.1, G.S. 105-277.1B, G.S. 105-277.1C, and any other related provisions to recognize that the full exclusion under G.S. 105-277.1E supersedes or replaces partial homestead exclusions, circuit breakers, or similar programs for qualifying owner-occupied primary residences.
SECTION 3. The Department of Revenue shall adopt temporary and permanent rules, including forms and verification procedures, to implement this act. Counties shall administer the exclusion in accordance with Department guidance.
SECTION 4. This act becomes effective for taxes imposed for taxable years beginning on or after January 1, 2028.

This is a good start. The state should not be allowed to tax property you already own. You pay sales tax when you buy, not for the rest of your life. Revolutions have been fought over less.

Jonathan D. Miller