---
type: "Bill"
title: "Exclude Custom Software from Property Tax."
description: "Exclude Custom Software from Property Tax."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2013"
identifier: "SB 490"
citation: "North Carolina SB 490 (2013)"
classification: ["bill"]
subjects: ["COMMERCE", "COMPUTERS", "INFORMATION TECHNOLOGY", "INTELLECTUAL PROPERTY", "PRESENTED", "PROPERTY", "PUBLIC", "RATIFIED", "REAL ESTATE", "TAXATION", "TAXES", "PROPERTY", "CHAPTERED"]
status: "enacted"
primary_sponsors: ["Barefoot", "Gunn"]
version_count: 6
action_count: 24
vote_count: 2
first_action: "2013-03-27"
last_action: "2013-07-10"
source: "openstates"
source_identifier: "ocd-bill/5b5a95b3-fb2d-4d5b-a3cb-ef72f3a0f6fb"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2013&BillID=S490&votesToView=all"
source_hash: "18c8146f1a143f95d2225ff3332a27355068e6aaed26cc710d7cf711d690f2e9"
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 490 (2013) — Exclude Custom Software from Property Tax.

## 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/2013/Bills/Senate/PDF/S490v0.pdf)
2. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2013/Bills/Senate/PDF/S490v1.pdf)
3. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2013/Bills/Senate/PDF/S490v2.pdf)
4. **Edition 3** (committee substitute) — [source](http://www.ncleg.net/Sessions/2013/Bills/Senate/PDF/S490v3.pdf)
5. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2013/Bills/Senate/PDF/S490v4.pdf)
6. **SL2013-259** (committee substitute) — [source](http://www.ncleg.net/Sessions/2013/Bills/Senate/PDF/S490v5.pdf)

## Votes

- Third Reading — **96–20** (pass) · lower
- Motion 9 To Concur — **44–2** (pass) · upper

## Sponsors

- Barefoot — primary (person)
- Gunn — primary (person)
- Meredith — cosponsor (person)
- Walters — cosponsor (person)

## Timeline

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

- **2013-07-10** Ch. SL 2013-259 `became-law`
- **2013-07-10** Signed by Gov. 7/10/2013 `executive-signature`
- **2013-07-02** Pres. To Gov. 07/02/2013 `executive-receipt`
- **2013-07-01** Ratified
- **2013-06-27** Ordered Enrolled
- **2013-06-27** Concurred In H/Com Sub `amendment-passage`
- **2013-06-27** Placed on Today's Calendar
- **2013-06-27** Rec To Concur H Com Sub
- **2013-06-26** Passed 3rd Reading `passage, reading-3`
- **2013-06-24** Postponed To 06/26/2013
- **2013-06-20** Passed 2nd Reading `reading-2`
- **2013-06-19** Placed On Cal For 06/20/2013
- **2013-06-19** Cal Pursuant Rule 36(b)
- **2013-06-19** Reptd Fav Com Substitute `committee-passage-favorable`
- **2013-05-13** Ref To Com On Finance `referral-committee`
- **2013-05-13** Passed 1st Reading `reading-1`
- **2013-05-09** Rec From Senate
- **2013-05-08** Passed 3rd Reading `passage, reading-3`
- **2013-05-08** Passed 2nd Reading `reading-2`
- **2013-05-07** Com Substitute Adopted
- **2013-05-07** Reptd Fav Com Substitute `committee-passage-favorable`
- **2013-03-28** Ref To Com On Finance `referral-committee`
- **2013-03-28** Passed 1st Reading `reading-1`
- **2013-03-27** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/5b5a95b3-fb2d-4d5b-a3cb-ef72f3a0f6fb`. Confidence: reported (aggregated from official North Carolina legislature records).