The civic record
Read. Follow. Verify.North Carolina allows non-taxing Guilford County municipalities to receive local sales tax distributions
Last action · July 31, 2025: Ch. SL 2025-87Sponsors: John Blust and 1 other
Track this bill to get notified when it advances a stage. One tap to stop, anytime.
What This Bill Would Do
Qualifying municipalities in Guilford County that do not levy property taxes are newly allowed to receive 25% of their per capita local sales and use tax share when the county uses the distribution method, provided they adopt and submit a resolution of intent.
Changes local government revenue allocations in Guilford County by routing a portion of sales tax proceeds to municipalities that forgo property taxes, reducing corresponding distributions to other county recipients proportionally.
Who It Would Affect
Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.
Qualifying municipalities in Guilford County
Municipalities that do not levy ad valorem taxes are newly permitted to receive 25 percent of their per capita sales tax distribution upon submitting a resolution.
Guilford County and other municipal recipients
Total tax distributions to Guilford County and its municipalities under G.S. 105-472 are proportionately reduced to fund the distributions to qualifying municipalities.
Key Facts
- Qualifying municipalities in Guilford County that do not levy ad valorem taxes may receive net proceeds equal to twenty-five percent of their per capita distribution.
- This distribution is authorized during any year in which the Guilford County Board of Commissioners chooses the ad valorem distribution method under G.S. 105-472.
- To receive the distribution, the municipal council must adopt a resolution of intent and deliver a certified copy to the Secretary in Raleigh.
- The net proceeds distributed to Guilford County and its municipalities under G.S. 105-472 will be proportionately reduced by the amount given to qualifying municipalities.
Show all 6 facts
- Ad valorem taxes levied by service or fire districts within a qualifying municipality do not disqualify the municipality from receiving these proceeds.
- The act becomes effective when it becomes law.
Frequently Asked Questions
Which municipalities qualify for these sales tax distributions?
What is the amount of the distribution a qualifying municipality can receive?
What must a municipality do to start receiving these funds?
What else do you want to know?
News Coverage
Follow the record
Votes, people, money & the original sourceWhere This Stands
Currently passed both. The next step in the legislative lifecycle is Law.
Procedural history
45 actions- Jul 30, 2025HouseOrdered Enrolled
- Jul 30, 2025HouseConcurred On 3rd Reading
- Jul 29, 2025HouseConcurred On 2nd Reading
- Jul 3, 2025HousePlaced On Cal For 07/29/2025
- Jul 3, 2025HouseWithdrawn From Cal
- Jun 30, 2025HousePlaced On Cal For 07/15/2025
Show 39 earlier actions
- Jun 30, 2025HouseWithdrawn From Com
- Jun 26, 2025HouseRe-ref Com On Rules, Calendar, and Operations of the House
- Jun 26, 2025HouseRuled Material
- Jun 26, 2025HouseSpecial Message Received For Concurrence in S Com Sub
- Jun 26, 2025SenateSpecial Message Sent To House
- Jun 26, 2025SenatePassed 3rd Reading
- Jun 25, 2025SenatePassed 2nd Reading
- Jun 25, 2025SenatePlaced on Today's Calendar
- Jun 25, 2025SenateReptd Fav
- Jun 23, 2025SenateRe-ref Com On Rules and Operations of the Senate
- Jun 23, 2025SenateCom Substitute Adopted
- Jun 23, 2025SenateReptd Fav Com Substitute
- Jun 20, 2025SenateRe-ref to Finance. If fav, re-ref to Rules and Operations of the Senate
- Jun 20, 2025SenateWithdrawn From Com
- Jun 18, 2025SenateRef To Com On Rules and Operations of the Senate
- Jun 18, 2025SenatePassed 1st Reading
- Jun 18, 2025SenateSpecial Message Received From House
- Jun 18, 2025HouseSpecial Message Sent To Senate
- Jun 17, 2025HouseOrdered Engrossed
- Jun 17, 2025HousePassed 3rd Reading
- Jun 17, 2025HousePassed 2nd Reading
- Jun 17, 2025HouseAmend Adopted A1
- Jun 17, 2025HouseAdded to Calendar
- Jun 17, 2025HouseCal Pursuant Rule 36(b)
- Jun 17, 2025HouseReptd Fav
- May 7, 2025HouseRe-ref Com On Rules, Calendar, and Operations of the House
- May 7, 2025HouseWithdrawn From Cal
- May 7, 2025HouseReconsidered 2nd Reading
- May 7, 2025HouseFailed 2nd Reading
- May 6, 2025HousePlaced On Cal For 05/07/2025
- May 6, 2025HouseCal Pursuant Rule 36(b)
- May 6, 2025HouseReptd Fav
- May 6, 2025HouseRe-ref Com On Rules, Calendar, and Operations of the House
- May 6, 2025HouseReptd Fav
- Apr 29, 2025HouseRe-ref Com On Finance
- Apr 29, 2025HouseReptd Fav Com Substitute
- Mar 6, 2025HouseRef to the Com on State and Local Government, if favorable, Finance, if favorable, Rules, Calendar, and Operations of the House
- Mar 6, 2025HousePassed 1st Reading
- Mar 5, 2025HouseIntroducedFiled
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Connected Entities
Sources
www.ncleg.gov
Analysis Score
0–100- Significance45How much this matters to a regular citizen
- Controversy15Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz20Current news / social attention level
Publisher tools