Bill Text: NC H1177 | 2013-2014 | Regular Session | Amended

North Carolina House Bill 1177 (Prior Session Legislation)

Bill Title: Property Tax For Teacher Compensation

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2014-05-22 - Ref to the Com on Finance, if favorable, Appropriations [H1177 Detail]

Download: North_Carolina-2013-H1177-Amended.html

GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2013

H 1

HOUSE BILL 1177

Short Title: Property Tax For Teacher Compensation.		(Public)
Sponsors:	Representative R. Brawley (Primary Sponsor). For a complete list of Sponsors, refer to the North Carolina General Assembly Web Site.
Referred to:	Finance, if favorable, Appropriations.

May 22, 2014

A BILL TO BE ENTITLED

AN ACT to require an increase in property taxes by one cent for teacher compensation.

The General Assembly of North Carolina enacts:

SECTION 1. G.S. 153A‑149 is amended by adding a new subsection to read:

"§ 153A‑149. Property taxes; authorized purposes; rate limitation.

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(b) Each county may levy property taxes without restriction as to rate or amount for the following purposes:

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(7) Schools. � To provide for the county's share of the cost of kindergarten, elementary, secondary, and post‑secondary public education.

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(c) Each county may levy property taxes for one or more of the purposes listed in this subsection up to a combined rate of one dollar and fifty cents ($1.50) on the one hundred dollars ($100.00) appraised value of property subject to taxation. Authorized purposes subject to the rate limitation are:

(1) To provide for the general administration of the county through the board of county commissioners, the office of the county manager, the office of the county budget officer, the office of the county finance officer, the office of the county assessor, the office of the county tax collector, the county purchasing agent, and the county attorney, and for all other general administrative costs not allocated to a particular board, commission, office, agency, or activity of the county.

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(c1) Each county shall levy property taxes at a rate of one cent (1�) on the one hundred dollars ($100.00) appraised value of property subject to taxation to be used solely for supplementing the salaries of all teachers employed by local school administrative units within the county. Each county shall ensure that revenue resulting from this subsection will not be used to supplant funding for teacher salaries or supplements or to supplant funding for schools under subsection (b) of this section but is used to provide additional funding for teacher salary supplements. The tax levied pursuant to this subsection shall not be counted for purposes of the rate limitation imposed in subsection (c) of this section.

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SECTION 2. This act is effective for taxable years beginning on or after July 1, 2014.