Rep. Johnson-Hostler files property tax relief bill in North Carolina House

A new bill filed by State Rep. Monika Johnson-Hostler in the North Carolina House aims to update property tax relief eligibility and modernize exemptions for affordable housing, according to the North Carolina State House.

The bill, filed as HB 1092 on April 29 during the 2025 regular session, was formally listed with the short title: ‘Reform NC Property Tax.’

The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.

In essence, this bill proposes a constitutional amendment to let lawmakers use area median income to set statewide property tax relief and, if approved by voters on Nov. 3, 2026, updates North Carolina’s homestead circuit breaker starting with 2027 tax years. It ties eligibility to county median income, allows certain family transfers without triggering back taxes, and cancels remaining deferred taxes at death or family devise. The bill narrows and modernizes charitable exemptions for nonprofit low- and moderate-income housing, creates a detailed property tax exemption framework for nonprofit affordable rental housing, and shortens the deferral period for future housing sites. It also appropriates $20 million in one-time grants in the 2026-27 fiscal year to help local governments upgrade technology and move to more frequent property reappraisals.

Of the four sponsors of this bill, Allen Buansi proposed the most bills (33) during the 2025 regular session.

Bills in North Carolina follow a multi-step process before becoming law. A lawmaker starts by filing a bill, which is assigned to a committee for review. The bill must be read three times in each chamber. If one chamber changes the bill after the other passes it, both must agree on the final version. Once both chambers approve the same bill, it goes to the governor, who has 10 days (or 30 if the legislature is not in session) to sign, veto, or let it become law without a signature.

You can read more about the bills and other measures here.

Johnson-Hostler graduated from Fayetteville State University with a BS.

Johnson-Hostler, a Democrat, was elected to the North Carolina State House in 2025 to represent the state’s 33rd House district, replacing previous state representative Rosa Gill.