H100

Expands property tax exemption for undeveloped land used for religious purposes in North Carolina.

The bill expands the property tax exemption for undeveloped land used for religious purposes in North Carolina. It allows an exemption for up to five years if the land does not exceed 200% of the contiguous land already exempt and if the agency certifies it will use the land for religious purposes within five years. If the certification is not met, the land is subject to discovery and taxation. The changes take effect for taxes imposed for taxable years beginning on or after July 1, 2026.