---
type: "Bill"
title: "Increase Property Tax Appeals Efficiency."
description: "Increase Property Tax Appeals Efficiency."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2011"
identifier: "SB 55"
citation: "North Carolina SB 55 (2011)"
classification: ["bill"]
subjects: ["COUNTIES", "LOCAL", "LOCAL GOVERNMENT", "PROPERTY", "RATIFIED", "REAL ESTATE", "SESSION LAWS", "TAXATION", "TAXES", "PROPERTY", "SEN. DANNELLY", "SEN. CLODFELTER", "MECKLENBURG COUNTY", "CHAPTERED", "TAX APPEALS"]
status: "enacted"
primary_sponsors: ["Clodfelter"]
version_count: 5
action_count: 14
vote_count: 0
first_action: "2011-02-09"
last_action: "2011-02-24"
source: "openstates"
source_identifier: "ocd-bill/b1d8d7b5-30ef-40e3-846e-275e6208f24a"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2011&BillID=S55&votesToView=all"
source_hash: "9f51fb8d8c6b7c9a7a31483e8c366ae782bcac46ef858afa6b694adf8074cc7b"
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 SB 55 (2011) — Increase Property Tax Appeals Efficiency.

## 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/Senate/PDF/S55v0.pdf)
2. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/Senate/PDF/S55v1.pdf)
3. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/Senate/PDF/S55v2.pdf)
4. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/Senate/PDF/S55v3.pdf)
5. **SL2011-1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/Senate/PDF/S55v4.pdf)

## Sponsors

- Clodfelter — primary (person)
- Dannelly — cosponsor (person)
- Graham — cosponsor (person)
- Rucho — cosponsor (person)
- Tucker — cosponsor (person)

## Timeline

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

- **2011-02-24** Ch. SL 2011-1 `became-law`
- **2011-02-24** Ratified
- **2011-02-23** Passed 2nd & 3rd Reading `passage, reading-2, reading-3`
- **2011-02-23** Placed On Cal For 2/23/2011
- **2011-02-23** Cal Pursuant Rule 36(b)
- **2011-02-23** Reptd Fav `committee-passage-favorable`
- **2011-02-21** Ref To Com On Finance `referral-committee`
- **2011-02-21** Passed 1st Reading `reading-1`
- **2011-02-17** Passed 2nd & 3rd Reading `passage, reading-2, reading-3`
- **2011-02-16** Com Substitute Adopted
- **2011-02-16** Reptd Fav Com Substitute `committee-passage-favorable`
- **2011-02-10** Ref To Com On Finance `referral-committee`
- **2011-02-10** Passed 1st Reading `reading-1`
- **2011-02-09** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/b1d8d7b5-30ef-40e3-846e-275e6208f24a`. Confidence: reported (aggregated from official North Carolina legislature records).