Budget & Taxes

signed · North Carolina · House Jul 8, 2026

HB 1094: Ferry Division Audit/DOT Omnibus.

This bill directs the North Carolina Office of the State Auditor to conduct a performance audit of the Ferry Division within the Department of Transportation. The audit will examine financial spending, operational efficiency, and the current route system to identify ways to reduce costs and increase revenue. Additionally, the review will explore options for diversifying funding sources to support capital projects and cover operating expenses. The State Auditor must submit a final report detailing these findings to the Joint Legislative Transportation Oversight Committee and the Fiscal Research Division by October 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill promotes fiscal responsibility by auditing state spending to reduce costs and increase revenue.75% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

signed · North Carolina · Senate Jul 8, 2026

SB 474: Adjust Counties/Reappraisal Moratorium.

SB 474, the DAVE Act, creates a new Division of Accountability, Value, and Efficiency within North Carolina's State Auditor's office. It requires all state agencies to report by October 2025 on how they spend public funds and list vacant positions held for six months or longer, including reasons for vacancies. The Division will assess whether agencies or specific positions remain necessary, using AI tools to analyze spending effectiveness, duplication, and budget use. By December 2025, the Division must recommend to the legislature which agencies or positions should be eliminated based on this review.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires agencies to report spending and vacancies, uses AI to analyze budget effectiveness, duplication, and fiscal efficiency, promoting fiscal responsibility in state budget management.85% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

signed · North Carolina · Senate Jul 7, 2026

SB 257: 2026 Appropriations Act.

SB 257, the 2025 Appropriations Act, allocates funding for North Carolina's state agencies, departments, and institutions for the 2025-2027 fiscal biennium. It provides budget authority from the General Fund, Highway Fund, and Highway Trust Fund to cover current operations, maintenance, and specific programs like those managed by the Department of Transportation. The bill also includes federal block grant funding for health and human services (DHHS) and other designated programs. This funding measure directly affects all state entities receiving these appropriations and becomes effective July 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates funding for state agencies, departments, and essential programs (e.g., transportation, health services) for 2025-2027 biennium, directly supporting budgetary operations.95% confidence ✓ TransportationSupports TransportationBill allocates Highway Fund and Trust Fund for DOT operations, maintenance, and transportation programs per summary and explicit 'TRANSPORTATION' subject listing.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

signed · North Carolina · Senate Jul 2, 2026

SB 1076: Rocky Mount/Louisburg Utility Rev./Advisory.

This bill restricts the City of Rocky Mount from using money earned by its electric utility to fund general city expenses beyond specific operational needs. It mandates that revenue from electric rates must primarily cover the costs of running the power system, paying off related debts, and keeping rates low for customers. The only exception allows the city to transfer a limited amount of surplus funds to other municipal accounts, capped at the greater of 3% of the system's assets or 5% of its annual revenue. Effective July 1, 2026, these rules apply exclusively to Rocky Mount, preventing the transfer of electric utility profits to the city's general fund for unrelated purposes.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill promotes fiscal responsibility by restricting utility funds to operational costs and debt repayment, preventing misuse of public revenue.85% confidence ✓ EnergySupports EnergyBill protects utility consumers by restricting revenue use to operational costs and debt repayment, preventing funds from being diverted away from the energy system.85% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

signed · North Carolina · Senate Jun 19, 2026

SB 889: Property Tax Reappraisal Moratorium.

This bill requires counties in North Carolina that completed a property reappraisal effective January 1, 2026, to temporarily pause using those new values for tax calculations. Instead, these counties must use the property values from their previous reappraisal for the 2026-2027 fiscal year and continue using the 2026 reappraisal values for all future years until a new general reappraisal is conducted. The legislation also clarifies the timeline for scheduling the next reappraisal and allows taxpayers to appeal property listings related to the 2026 reappraisal during the 2027 calendar year. Additionally, the bill updates qualifications and requirements for county assessors, mandating a $20 examination fee for certain candidates and requiring all assessors to complete 30 hours of continuing education every 24 months.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill pauses property tax reappraisal, preventing immediate tax increases and providing fiscal relief to taxpayers.85% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

signed · North Carolina · House Jun 3, 2026

HB 87: Educational Choice for Children Act (ECCA).

HB 87 (Educational Choice for Children Act) allows North Carolina to participate in a federal tax credit program that encourages donations to private scholarship organizations. The bill requires the State Education Assistance Authority to maintain and publish an annual list of qualifying scholarship groups operating in North Carolina, enabling donors to claim federal tax credits for contributions. These scholarships can cover elementary and secondary school costs, including homeschooling expenses, as permitted under federal law. The law becomes effective after 2026, with the Authority needing to establish necessary rules by July 2026 to comply with federal requirements.

Topics ✓ Budget & TaxesSupports Budget & TaxesEnables federal tax credits for education donations, directly advancing tax credit mechanisms under tax policy.95% confidence ✓ EducationSupports EducationEnables tax-credit funded private scholarships for K-12, expanding educational access options beyond public schools per bill's purpose.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

signed · North Carolina · Senate May 21, 2026

SB 1080: Lower Taxes for All NC.

SB 1080 proposes a constitutional amendment to cap North Carolina's state income tax rate at a maximum of 3.5%. If approved by voters in the November 2026 election, this change would prevent the legislature from raising the income tax rate higher than that threshold in the future. The bill applies to taxable years beginning on or after January 1, 2027, and requires a majority vote in favor to become law.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill caps state income tax rate, providing tax relief and limiting future tax increases, which aligns with supporting budget/tax policies.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes