UNC
SCHOOL OF GOVERNMENT
The Daily Bulletin: Thursday, March 26, 2015
PUBLIC/HOUSE BILLS
H 229 (2015-2016) MODIFY RELIGIOUS PROPERTY EXEMPTION. Filed Mar 12 20\5, AN ACT TO MODIFY THE
EXEMPTION FOR REAL PROPERTY USED FOR RELIGIOUS PURPOSES
House committee substitute makes the following changes to the 1st edition.
Amends proposed language from the previous edition in GS 105-278.3 to provide that real property does not need to
meet the requirement that it be exclusively used for religious purposes in order to be exempt from taxation if the building
and the land occupied by the building is under construction and intended to be wholly and exclusively used by its owmer
for religious purposes on completion. Also provides that, for the purposes of the subdivision, a building is under
construction starting when a building permit is issued and ending at the earlier of ( 1 ) 90 days after a certificate of
occupancy is issued or (2) 180 days after the end of active construction (previously, provided that it is exempt from
taxation if ( 1 ) it is under construction, (2) it is intended to be wholly and exclusively used by its owmer for religious
purposes upon completion, and (3) it is located on property that meets the requirements of GS 105-278. 3(a). Also
provided that real property is considered to be under construction until 90 days after a certificate of occupancy is
issued).
Intro, by McNeill, Shepard, Riddell, Pierce. GS 105
V iew summary
Development, Land Use and Housing, Property and
Housing, Government, Tax
H 356 (2015-2016) NCUC REG. FEE CHANGES. Filed Mar 25 2015 , AN ACT TO CLARIFY THE CAP ON THE UTILITIES
REGULATORY FEE RESER VE, TO SET THE REGULA TORY FEE IN STA TUTE, AND TO ALLO W THE COMMISSION TO
RAISE OR L
О
WER THE FEE.
Amends GS 62-302(a) to clarity that the regulatory fee collected from public utilities is also for use in maintaining a
reasonable margin for a reserve fund as well as to pay the expenses of the North Carolina Utilities Commission
(Commission) and the Public Staff in regulating public utilities. Prohibits the amount in the reserve from exceeding one-
half of the cost of operating the Commission and the Public Staff as reflected in the certified budget for the previous
fiscal year.
Repeals subdivisions (4), (5), (6), and (10) of Section 14. 1 9(el ) of SL 2009-451. Section 14.19(d) provided that
beginning in the 2009- 1 0 fiscal year, cash balances in specified utilities fund codes, as of June 30 annually, that were
more than 20% of the operating budget for each Fund reverted to the General Fund. The repeal removes utility-related
fund codes from that requirement.
Effective July 1 , 20 1 5, and applying to jurisdictional revenues earned in each quarter that begins on or after J uly 1 , 20 1 5,
amends GS 62-30(b), as amended by this act, adding a new' subdivision (2) to set the public utility fee as a percentage of
a utility's jurisdictional revenues, unless the fee is adjusted under the provisions of new subdivision (3) after review of
the estimated cost by the Commission in the first half of each calendar year. Sets the electric membership corporation
regulatory fee at $200,000 for each fiscal year. Provides criteria for fee changes.
