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Legislation Tracker: Tax and Finance
| Bill: | HB43
| | Sponsors: | Carney (D102); Samuelson (R104); Moore, R. (D99) | | Title: | INCREASE PROPERTY TAX APPEALS EFFICIENCY | | Related: | 2011:SB55 | | Status: | 07/27/2011 – House Committee On Rules, Calendar, and Operations of the House
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| Bill: | HB92
| | Sponsors: | Howard (R79); Starnes (R87); Brawley (R103); Jordan (R93) | | Title: | REPEAL LAND TRANSFER TAX | | Related: | 2011:SB226 | | Status: | 03/31/2011 – Chaptered Session Laws
| | Position: | Oppose
| | Priority: | High
| | Category: | Priority Goal
| | Comments: | This bill repeals the land transfer tax option that was granted to counties as part of the Medicaid relief swap of 2007. |
| Bill: | HB122
| | Sponsors: | Howard (R79); Luebke (D30); Gibson (D69) | | Title: | REV LAWS TECH, CLARIFY., & ADMIN. CHNGS | | Related: | 2011:SB267 | | Status: | 06/18/2011 – House Committee On Finance
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| Bill: | HB123
| | Sponsors: | Howard (R79); Brubaker (R78); Luebke (D30); Hill (D20) | | Title: | BUSINESS ENTITY CHANGES | | Related: | 2011:SB93 | | Status: | 03/24/2011 – Chaptered Session Laws
| | Comments: | Companion to SB-93 |
| Bill: | HB167
| | Sponsors: | Iler (R17); Hill (D20) | | Title: | EXTEND ASSESSMENT REFUND PERIOD | | Status: | 06/23/2011 – Chaptered Session Laws
| | Comments: | The bill extends from 2007 to 2012 the period of time that an assessment imposed by a local government "to finance a capital project that has been assumed by another unit of local government" to return unused assessments to the person who paid the assessment. The bill has passed the House and is in the Senate. |
| Bill: | HB179
| | Sponsors: | Daughtry (R26) | | Title: | EXPAND CHARITABLE PROPERTY TAX EXEMPTION | | Related: | 2011:SB233 | | Status: | 02/28/2011 – House Committee On Finance
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| Bill: | HB182
| | Sponsors: | Starnes (R87); Howard (R79); Jordan (R93); Setzer (R89) | | Title: | CLARIFY REFUNDS OF TAX OVERPAYMENTS | | Related: | 2011:SB97 | | Status: | 02/28/2011 – House Committee On Finance
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| Bill: | HB188
| | Sponsors: | Blust (R62); Killian (R105); Holloway (R91); Dollar (R36) | | Title: | TAXPAYER BILL OF RIGHTS | | Status: | 05/12/2011 – First reading in the House
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| Bill: | HB237
| | Sponsors: | Dollar (R36); Rhyne (R97); McElraft (R13); Folwell (R74) | | Title: | ECONOMIC IMPACT/REGULATORY LEGISLATION | | Status: | 06/10/2011 – Senate Committee On Commerce, Small Business and Entrepreneurship
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| Bill: | HB240
| | Sponsors: | Bradley (R49) | | Title: | INTRASTATE COMMERCE ACT | | Status: | 03/08/2011 – First reading in the House
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| Bill: | HB246
| | Sponsors: | Adams (D58); Wainwright (D12); Howard (R79) | | Title: | MODIFY HOMESTEAD PROPERTY TAX EXCLUSION | | Status: | 03/08/2011 – House Committee On Finance
| | Comments: | This bill would increae the income eligibility limit to qualify for the Homestead Exemption to $35,000. It was increased to $25,000 effective July 1, 2008. It keeps the same annual cost-of-living adjustments currently in place, but allows an applicant to deduct "short-term and long-term capital losses, as defined in section 1222" of the Internal Revenue Code. The change would become effective July 1, 2011. No fiscal note has been prepared to determine the potential loss to counties, but when the exemption was increased from $20,500 to $25,000 on July 1, 2008, a fiscal note then suggested that local governments could lose as much as $20 million per year by 2011-12. |
| Bill: | HB248
| | Sponsors: | Rhyne (R97) | | Title: | ESTABLISH TAX MODERNIZATION COMMISSION | | Status: | 03/09/2011 – House Committee On Finance
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| Bill: | HB263
| | Sponsors: | Cook (R6) | | Title: | RETIREMENT ALLOWANCE/REMARRIAGE OPTION | | Status: | 06/23/2011 – Chaptered Session Laws
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| Bill: | HB302
| | Sponsors: | Earle (D101); Samuelson (R104) | | Title: | CHARITABLE LICENSING EXEMPTION CLARIFICATION | | Status: | 04/20/2011 – Senate Committee On Mental Health & Youth Services
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| Bill: | HB323
| | Sponsors: | Torbett (R108); Jordan (R93); Stone (R51) | | Title: | DECREASE CORPORATE INCOME TAX RATE | | Status: | 03/14/2011 – House Committee On Rules, Calendar, and Operations of the House
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| Bill: | HB350
| | Sponsors: | McGrady (R117); Starnes (R87); Brubaker (R78); Harrison (D57) | | Title: | PROPERTY TAX UNIFORMITY FOR CONSERVATION LAND | | Related: | 2011:SB579 | | Status: | 06/23/2011 – Chaptered Session Laws
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| Bill: | HB355
| | Sponsors: | Justice (R16); Jordan (R93) | | Title: | SIMPLIFY TAXATION OF CERTAIN HOA PROPERTY | | Status: | 03/16/2011 – House Committee On Finance
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| Bill: | HB376
| | Sponsors: | McGee (R75) | | Title: | RETIREMENT TECHNICAL CORRECTIONS.-AB | | Status: | 06/24/2011 – Chaptered Session Laws
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| Bill: | HB449
| | Sponsors: | Setzer (R89) | | Title: | INCREASE IN REM FORECLOSURE FEE | | Related: | 2011:SB537 | | Status: | 03/24/2011 – House Committee On Finance
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| Bill: | HB470
| | Sponsors: | Haire (D119) | | Title: | AMEND ALLOCATION OF TVA PAYMENT | | Status: | 03/28/2011 – House Committee On Rules, Calendar, and Operations of the House
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| Bill: | HB473
| | Sponsors: | Cleveland (R14); Iler (R17); Boles (R52) | | Title: | EQUAL TAX TREATMENT OF GOV'T RETIREE BENEFITS | | Status: | 06/03/2011 – House Committee On Finance
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| Bill: | HB538
| | Sponsors: | Randleman (R94); Dollar (R36); Cotham (D100); Faircloth (R61) | | Title: | LGERS LEO DISABILITY | | Related: | 2011:SB443 | | Status: | 06/27/2011 – Chaptered Session Laws
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| Bill: | HB572
| | Sponsors: | Justice (R16); Sager (R11); Stevens, S. (R90); West (R120) | | Title: | ACCOUNTABILITY FOR PUBLICLY FUNDED NONPROFITS | | Status: | 05/23/2011 – Senate Committee On Finance
| | Comments: | This bill requires corporations that receive funds or in-kind donations from a local, state or federal government to provide statements describing how the public funds were used by the corporation to any member of the public who makes a written request for the information. The corporation would be required to provide a copy of its latest annual financial statement and its most recent Internal Revenue Service Form 990. A corporation may comply with this act by posting the required information on its website or another website where the information is made available free of charge. This bill passed the House and has been referred to the Senate. |
| Bill: | HB574
| | Sponsors: | Hall, L. (D29); Killian (R105); Moore, R. (D99); Adams (D58) | | Title: | DISTRIBUTION MOD TO EXCISE TAX ON CONVEYANCES | | Status: | 04/04/2011 – House Committee On Appropriations
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| Bill: | HB605
| | Sponsors: | McElraft (R13) | | Title: | EXPAND SETOFF DEBT COLLECTION ACT | | Status: | 05/23/2011 – Senate Committee On State and Local Government
| | Position: | Support
| | Category: | Legislative Goal
| | Comments: | This bill allows a "regional solid waste management authority created under Article 22 of Chapter 153A of the General Statutes" to participate in the debt setoff program. This would accomplish an
Association legislative goal. |
| Bill: | HB676
| | Sponsors: | Wainwright (D12) | | Title: | UI/IMPLEMENT EB THREE-YEAR LOOK BACK | | Related: | 2011:SB584 | | Status: | 04/07/2011 – First reading in the House
| | Comments: | Companion bill S 584 |
| Bill: | HB747
| | Sponsors: | Iler (R17) | | Title: | EXEMPT COMMERCIAL FISHING BOATS | | Status: | 04/07/2011 – First reading in the House
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| Bill: | HB784
| | Sponsors: | Blust (R62) | | Title: | THREE-FIFTHS VOTE TO LEVY TAXES | | Status: | 04/07/2011 – First reading in the House
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| Bill: | HB796
| | Sponsors: | Moffitt (R116) | | Title: | BREWERIES/COMM. COLL./SUPP. FUND. CLARIFIED | | Status: | 11/29/2011 – Ratified in the House
| | Comments: | This bill would establish a study committee to examine "the current exemptions and deferral programs that affect property tax liability, the use of true value as a standard for valuation, current bases for altering a determined property tax value, and differences that exist or are permitted to exist between county procedures that affect property taxation." The committee would make its report to the 2012 Short Session. It passed the House on June 8 and has been referred to the Senate Rules Committee. |
| Bill: | HB804
| | Sponsors: | Daughtry (R26) | | Title: | JOHNSTON MEMORIAL HOSPITAL NOT IN LGERS | | Status: | 06/15/2011 – Chaptered Session Laws
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| Bill: | HB818
| | Sponsors: | McElraft (R13) | | Title: | MODIFY DISABLED VET PROPERTY TAX EXEMPTION | | Status: | 04/07/2011 – House Committee On Finance
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| Bill: | HB827
| | Sponsors: | Collins (R25) | | Title: | REQUIRE SURETY OPTIONS FOR DEVELOPERS | | Status: | 04/07/2011 – First reading in the House
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| Bill: | HB828
| | Sponsors: | Glazier (D45) | | Title: | WAGE THEFT AMENDMENTS | | Status: | 04/07/2011 – First reading in the House
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| Bill: | HB861
| | Sponsors: | Michaux (D31) | | Title: | LOCAL OPTION TAX MENU | | Status: | 04/12/2011 – House Committee On Rules, Calendar, and Operations of the House
| | Position: | Support
| | Priority: | High
| | Category: | Priority Goal
| | Comments: | This bill would provide counties the ability to implement local prepared food or occupancy taxes, a land transfer tax and impact fees. The taxes would be subject to voter approval, while the fees would not need voter approval. This would accomplish a long-standing Association goal. |
| Bill: | HB867
| | Sponsors: | Starnes (R87) | | Title: | REMOTE RETAILER CLICK-THROUGH STUDY | | Related: | 2011:SB715 | | Status: | 06/09/2011 – House Committee On Rules, Calendar, and Operations of the House
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| Bill: | HB888
| | Sponsors: | Folwell (R74); Current (R109) | | Title: | SALES TAX FAIRNESS ACT | | Status: | 05/05/2011 – House Committee On Finance
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| Bill: | HB896
| | Sponsors: | Brubaker (R78) | | Title: | FACILITATE ELECTRONIC LISTING | | Status: | 06/23/2011 – Chaptered Session Laws
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| Bill: | HB903
| | Sponsors: | Justice (R16); McComas (R19) | | Title: | PORT ENHANCEMENT ZONES | | Status: | 06/03/2011 – House Committee On Finance
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| Bill: | HB917
| | Sponsors: | Hamilton (D18) | | Title: | MODIFY LOCAL SALES TAX CITY DISTRIBUTION | | Status: | 05/10/2011 – House Committee On Rules, Calendar, and Operations of the House
| | Position: | Oppose
| | Priority: | High
| | Category: | Priority Goal
| | Comments: | This bill would change how local sales tax revenues are divided between cities and counties. It would significantly change the existing formula in favor of cities, thereby drastically reducing sales tax revenues to counties, even though county boards of commissioners are the governing board that approved the sales taxes. |
| Bill: | HB927
| | Sponsors: | Folwell (R74); McGee (R75); Dixon (R4); Starnes (R87) | | Title: | STATE PENSION PLAN SOLVENCY REFORM ACT | | Status: | 06/23/2011 – Chaptered Session Laws
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| Bill: | SB13
| | Sponsors: | Stevens, R. (R17); Brunstetter (R31); Hunt (R15) | | Title: | BALANCED BUDGET ACT OF 2011 | | Status: | 03/09/2011 – Senate Committee On Rules and Operations of the Senate
| | Comments: | Authorizes the Governor to take actions necessary to reduce the General Fund for 2010-11 fiscal year with the goal of reducing recurring expenditures by at least $400 million. PCS adopted by Senate adds specific line items transferred to the General Fund, including money from: One NC Fund, JDIG, Parks and Recreation Trust Fund and the Golden Leaf Fund. Of particular interest in Agriculture, the bill would divert $1.8 million from the Agricultural Development and Farmland Preservation Trust Fund. The Trust Fund receives $2 million in recurring funding; the NCACC's top agricultural legislative goal seeks to maintain funding for the Trust Fund. |
| Bill: | SB58
| | Sponsors: | Brunstetter (R31); Hunt (R15); Stevens, R. (R17) | | Title: | MODIFY FMAP CUTS | | Status: | 03/31/2011 – Chaptered Session Laws
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| Bill: | SB76
| | Sponsors: | Hartsell (R36); Rucho (R39); Clary (R46) | | Title: | TC: ELIGIBILITY: INDUS FACIL/FIX UWHARRIE COM | | Status: | 03/09/2011 – Chaptered Session Laws
| | Comments: | Adds a new section to enact GS 105-360(e), entitling a taxpayer to receive interest for an overpayment of property tax when the county board of equalization and review reduces the property valuation or removes the property from the tax lists. Specifies interest rate and refund timeline. Also amends GS 105-378(d) to delay the collection of taxes or enforcement of a tax lien resulting from an assessment when the property valuation has been or is appealed to the county board of equalization and review or the Property Tax Commission. Makes these provisions effective for taxable years beginning on or after January 1, 2011. |
| Bill: | SB93
| | Sponsors: | Hartsell (R36); Clodfelter (D37); Tillman (R29) | | Title: | BUSINESS ENTITY CHANGES | | Related: | 2011:HB123 | | Status: | 02/22/2011 – Senate Committee On Finance
| | Comments: | Companion to HB-123 |
| Bill: | SB107
| | Sponsors: | Brunstetter (R31); Garrou (D32) | | Title: | TAX OF IMPROVED PROP. IN ROADWAY CORRIDORS | | Status: | 04/07/2011 – Chaptered Session Laws
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| Bill: | SB109
| | Sponsors: | Stevens, R. (R17); Brunstetter (R31); Hunt (R15) | | Title: | SPENDING CUTS FOR THE CURRENT FISCAL YEAR | | Status: | 03/25/2011 – Chaptered Session Laws
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| Bill: | SB131
| | Sponsors: | Clodfelter (D37) | | Title: | AOC COLLECTION ASSISTANCE FEE | | Status: | 06/27/2011 – Chaptered Session Laws
| | Comments: | This bill allows the AOC to "assess a collection assistance fee if an amount due remains unpaid for 30 days after the time period allotted by the court" and allows the county in which the fee is collected to retain the fee, "provided that the fee is collected by a collections program funded by the county government." The amount of the collection assistance fee shall not exceed the average cost of collecting the debt or twenty percent (20%) of the amount past due, whichever is less. |
| Bill: | SB164
| | Sponsors: | Stevens, R. (R17); Hunt (R15); Blue (D14) | | Title: | MODIFY PROPERTY TAX BASE EXCLUSIONS | | Related: | 2011:HB206 | | Status: | 03/02/2011 – Senate Committee On Finance
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| Bill: | SB207
| | Sponsors: | Hartsell (R36) | | Title: | INCREASE STATUTORY HOMESTEAD EXEMPTION | | Status: | 04/07/2011 – Senate Committee On Finance
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| Bill: | SB210
| | Sponsors: | Daniel (R44); Hunt (R15) | | Title: | RELIGIOUS ORGS./ CLARIFY PROP. TAX EXEMPTION | | Status: | 03/07/2011 – Senate Committee On Finance
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| Bill: | SB211
| | Sponsors: | Newton (R11); Rabon (R8) | | Title: | EXEMPT PALLETS FOR AG USE FROM SALES TAX | | Related: | 2011:SB445 | | Status: | 04/13/2011 – Senate Committee On Finance
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| Bill: | SB216
| | Sponsors: | Allran (R42) | | Title: | INCREASE INCOME LIMIT FOR HOMESTEAD EXCLUSION | | Status: | 03/07/2011 – Senate Committee On Finance
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| Bill: | SB233
| | Sponsors: | Rouzer (R12) | | Title: | EXPAND CHARITABLE PROPERTY TAX EXEMPTION | | Related: | 2011:HB179 | | Status: | 03/08/2011 – Senate Committee On Finance
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| Bill: | SB244
| | Sponsors: | Brunstetter (R31) | | Title: | FIRE AND RESCUE/SURVIVOR'S BENEFIT | | Status: | 05/26/2011 – Chaptered Session Laws
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| Bill: | SB350
| | Sponsors: | Hartsell (R36) | | Title: | FIRE AND RESCUE SEPARATION ALLOWANCES | | Status: | 03/16/2011 – Senate Committee On Pensions & Retirement and Aging
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| Bill: | SB370
| | Sponsors: | Tillman (R29); Soucek (R45) | | Title: | INCREASE DISABLED VET PROPERTY TAX EXCLUSION | | Status: | 03/21/2011 – Senate Committee On Finance
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| Bill: | SB395
| | Sponsors: | Goolsby (R9) | | Title: | PROPERTY INSURANCE RATE REVIEW BOARD | | Status: | 03/23/2011 – First reading in the Senate
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| Bill: | SB426
| | Sponsors: | Clodfelter (D37) | | Title: | MODIFY/CLARIFY PUBLIC FINANCE STATUTES | | Status: | 05/25/2011 – House Committee On Finance
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| Bill: | SB443
| | Sponsors: | Stevens, R. (R17); Harrington (R43); Newton (R11) | | Title: | REMOVE RESTRICTION/LEO DISABILITY BENEFITS | | Related: | 2011:HB538 | | Status: | 06/09/2011 – House Committee On State Government and State Personnel
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| Bill: | SB460
| | Sponsors: | Brock (R34) | | Title: | NONPROFITS/CRITERIA TO RECEIVE STATE FUNDS | | Related: | 2011:HB100 | | Status: | 03/30/2011 – Senate Committee On Appropriations/Base Budget
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| Bill: | SB486
| | Sponsors: | Stein (D16); Vaughan (D27); Newton (R11) | | Title: | RELEASE SUBDIVIDED LOTS FROM TAX LIENS | | Status: | 06/09/2011 – First reading in the House
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| Bill: | SB494
| | Sponsors: | Daniel (R44) | | Title: | GAS TAX REFUND FOR EMERGENCY COMMUNICATORS | | Status: | 04/04/2011 – Senate Committee On Finance
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| Bill: | SB534
| | Sponsors: | Hartsell (R36) | | Title: | ENHANCE CREDIT FOR CONSERV. PROP. DONATIONS | | Related: | 2011:HB350 | | Status: | 04/12/2011 – Senate Committee On Finance
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| Bill: | SB537
| | Sponsors: | Hartsell (R36) | | Title: | INCREASE IN REM FORECLOSURE FEE | | Related: | 2011:HB449 | | Status: | 06/27/2011 – Chaptered Session Laws
| | Position: | Support
| | Category: | Legislative Goal
| | Comments: | This bill would accomplish an Association legislative goal by increasing the in rem foreclosure fee from $50 to $250. |
| Bill: | SB538
| | Sponsors: | Hartsell (R36) | | Title: | LOCAL RETIREMENT COLA AUTHORITY | | Status: | 04/12/2011 – Senate Committee On Pensions & Retirement and Aging
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| Bill: | SB572
| | Sponsors: | Davis (R50) | | Title: | OMNIBUS COUNTY BILL | | Status: | 06/16/2011 – House Committee On Finance
| | Position: | Support
| | Category: | Legislative Goal
| | Comments: | This bill would accomplish three Association legislative goals. First, it would establish a Records Preservation Modernization Commission, which would consist of 13 members - four appointed at the recommendation of the NCACC. The commission would study "issues relating to records preservation standards, procedures, and techniques." The bill would also establish June 1 as the deadline to apply for a property tax exemption or exclusion. Finally, the bill directs "taxpayers required to make monthly prepayments of sales and use taxes pursuant to G.S. 105‑164.16(b2)" to use the nine-digit zip codes of the purchaser when reporting sales. The bill passed the Senate and will be considered by the House during the 2012 Short Session. |
| Bill: | SB579
| | Sponsors: | Hartsell (R36) | | Title: | CLARIFY PROPERTY TAX FOR CONSERVATION LAND | | Related: | 2011:HB350 | | Status: | 04/14/2011 – Senate Committee On Finance
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| Bill: | SB584
| | Sponsors: | Nesbitt (D49); Stein (D16); Hartsell (R36) | | Title: | UI/IMPLEMENT EB THREE-YEAR LOOK BACK | | Related: | 2011:HB676 | | Status: | 04/14/2011 – Senate Committee On Finance
| | Comments: | Companion bill H676 |
| Bill: | SB629
| | Sponsors: | Hartsell (R36); Bingham (R33) | | Title: | PRIVILEGE TAX FOR UNREGULATED UTILITIES | | Status: | 04/19/2011 – Senate Committee On Finance
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| Bill: | SB640
| | Sponsors: | Hartsell (R36) | | Title: | ENHANCE DONATIONS OF CONSERVATION LAND | | Status: | 04/19/2011 – Senate Committee On Finance
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| Bill: | SB645
| | Sponsors: | Clodfelter (D37) | | Title: | REMOVE CAP ON ENERGY CREDITS | | Status: | 04/19/2011 – Senate Committee On Finance
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| Bill: | SB658
| | Sponsors: | Clodfelter (D37); Jenkins (D3) | | Title: | 21ST CENTURY TAX MODERNIZATION PLAN | | Status: | 04/20/2011 – Senate Committee On Finance
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| Bill: | SB701
| | Sponsors: | Meredith (R19) | | Title: | TSERS/LGERS RETURN OF CONTRIBUTIONS | | Status: | 06/09/2011 – House Committee On State Government and State Personnel
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| Bill: | SB705
| | Sponsors: | Tucker (R35); Walters (D13) | | Title: | REQUIRE NC USE-VALUE AD BD MANUAL FOR PUV | | Status: | 04/20/2011 – Senate Committee On Finance
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| Bill: | SB715
| | Sponsors: | Brown, H. (R6) | | Title: | REPEAL REMOTE RETAILER CLICK-THROUGH | | Related: | 2011:HB867 | | Status: | 04/20/2011 – Senate Committee On Finance
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| Bill: | SB722
| | Sponsors: | Berger, D. (D7) | | Title: | TAX FINES AND FORFEITURES TO COUNTY OF CRIME | | Status: | 04/20/2011 – Senate Committee On Judiciary II
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| Bill: | SB734
| | Sponsors: | Hartsell (R36) | | Title: | ACCOMMODATIONS AND OCCUPANCY TAX CHANGES | | Status: | 04/20/2011 – Senate Committee On Finance
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| Bill: | SB759
| | Sponsors: | Graham (D40) | | Title: | EQUAL EDUCATION OPPORTUNITY TAX CREDIT | | Status: | 04/20/2011 – Senate Committee On Education/Higher Education
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