Sen. Britt files bill in North Carolina Senate to extend property tax exemption lookback period

A new bill filed by Sen. Britt seeks to extend the lookback period for late property tax exemption applications to include taxes from the three prior calendar years, according to the North Carolina State Senate.

The bill, filed as SB 310 on March 17 during the 2025 regular session, was formally listed with the short title: ‘Religious Property – Tax Exemption.’

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

In essence, this bill extends the lookback period for late applications for property tax exemptions under G.S. 105-278.3 to include taxes levied in the three calendar years preceding the bill’s effective date. Property owners who submit a late application for tax exemption under these conditions, if approved, may have the taxes levied against their property for up to three prior years released; however, no refunds will be issued for taxes already paid. The bill becomes effective immediately upon becoming law and applies to applications submitted from that date onward.

Of the three sponsors of this bill, Warren Daniel proposed the most bills (18) 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.

Britt graduated from University of Oklahoma with a JD.

Britt, a Republican, was elected to the North Carolina State Senate in 2023 to represent the state’s 24th Senate district, replacing previous state senator Amy Galey.