---
type: "Bill"
title: "Modify Taxation of HOA Property."
description: "Modify Taxation of HOA Property."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2011"
identifier: "HB 1105"
citation: "North Carolina HB 1105 (2011)"
classification: ["bill"]
subjects: ["BOARDS", "DEBTOR & CREDITOR", "FEES", "HOUSING", "LICENSING & CERTIFICATION", "OCCUPATIONS", "PRESENTED", "PROPERTY", "PUBLIC", "RATIFIED", "REAL ESTATE", "TAXATION", "TAXES", "PROPERTY", "TITLE CHANGE", "ELECTROLYSIS BOARD", "CHAPTERED", "REP. JUSTICE", "TAX COLLECTION", "HOMEOWNERS ASSOCIATIONS"]
status: "enacted"
primary_sponsors: []
version_count: 9
action_count: 25
vote_count: 2
first_action: "2012-05-23"
last_action: "2012-07-12"
source: "openstates"
source_identifier: "ocd-bill/f7da759a-ef28-46b6-830e-989829425f44"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2011&BillID=H1105&votesToView=all"
source_hash: "cf0f143a6e8b08a9236e3832b107c01701e5176f0e6b7879bc6e7bc2172c17f3"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-nc"]
---

# North Carolina HB 1105 (2011) — Modify Taxation of HOA Property.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Filed** (filed) — [source](http://www.ncleg.net/Sessions/2011/Bills/House/PDF/H1105v0.pdf)
2. **A1: AMC-57-V-1** (committee substitute) — [source](https://webservices.ncleg.net/ViewBillDocument/2011/7071/0/H1105-AMC-57-V-1)
3. **A2: AMC-56-V-4** (committee substitute) — [source](https://webservices.ncleg.net/ViewBillDocument/2011/7072/0/H1105-AMC-56-V-4)
4. **A3: AMC-60-V-2** (committee substitute) — [source](https://webservices.ncleg.net/ViewBillDocument/2011/7168/0/H1105-AMC-60-V-2)
5. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/House/PDF/H1105v1.pdf)
6. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/House/PDF/H1105v2.pdf)
7. **Edition 3** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/House/PDF/H1105v3.pdf)
8. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/House/PDF/H1105v4.pdf)
9. **SL2012-157** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/House/PDF/H1105v5.pdf)

## Votes

- Second Reading — **48–0** (pass) · upper
- Third Reading — **49–0** (pass) · upper

## Sponsors

- Justice — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2012-07-12** Ch. SL 2012-157 `became-law`
- **2012-07-12** Signed By Gov. 7/12/2012 `executive-signature`
- **2012-06-28** Pres. To Gov. 6/28/2012 `executive-receipt`
- **2012-06-28** Ratified
- **2012-06-28** Passed 3rd Reading `passage, reading-3`
- **2012-06-27** Passed 2nd Reading `reading-2`
- **2012-06-27** Placed On Cal For 6/27/2012
- **2012-06-27** Reptd Fav `committee-passage-favorable`
- **2012-06-26** Re-ref Com On Rules and Operations of the Senate `referral-committee`
- **2012-06-26** Withdrawn From Com
- **2012-06-25** Ref To Com On Finance `referral-committee`
- **2012-06-25** Passed 1st Reading `reading-1`
- **2012-06-25** Rec From House
- **2012-06-21** Ordered Engrossed
- **2012-06-21** Passed 3rd Reading `passage, reading-3`
- **2012-06-21** Amend Adopted 3 `amendment-passage`
- **2012-06-20** Passed 2nd Reading `reading-2`
- **2012-06-20** Amend Adopted 2 `amendment-passage`
- **2012-06-20** Amend Adopted 1 `amendment-passage`
- **2012-06-19** Placed On Cal For 6/20/2012
- **2012-06-19** Cal Pursuant Rule 36(b)
- **2012-06-19** Reptd Fav Com Substitute `committee-passage-favorable`
- **2012-05-24** Ref To Com On Finance `referral-committee`
- **2012-05-24** Passed 1st Reading `reading-1`
- **2012-05-23** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/f7da759a-ef28-46b6-830e-989829425f44`. Confidence: reported (aggregated from official North Carolina legislature records).