HB 100

Adds an additional 5-year exception to the exclusive use for religious purposes requirement under GS 105-278.3 (exemption from property tax or real and personal property used for religious purposes), for undeveloped land acquired by one of the religious entities listed in the statute with contiguous land already exempt under the statute if (1) the undeveloped land does not exceed 200% of the currently exempt contiguous land and (2) the religious entity certifies that within five years of acquiring the undeveloped land it will either begin to use the land wholly and exclusively for religious purposes or begin to develop the land in a manner which is intended to be wholly and exclusively used by the entity for religious purposes upon completion. Permits discovery of the land under GS 105-312 if the certification requirements are not met. Effective for taxes imposed for taxable years beginning on or after July 1, 2026.