---
type: "Bill"
title: "Define Armed Forces/Religious Property Tax Exclusion."
description: "Define Armed Forces/Religious Property Tax Exclusion."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2025"
identifier: "HB 91"
citation: "North Carolina HB 91 (2025)"
classification: ["bill"]
subjects: ["ARMED FORCES; DEFINITIONS; GENERAL STATUTES; MILITARY BASES; PRESENTED; PROPERTY; PUBLIC; RATIFIED; REAL ESTATE; RELIGION & RELIGIOUS INSTITUTIONS; TAXATION; TAXES", "PROPERTY; TITLE CHANGE; CHAPTERED; NAME CHANGE"]
status: "enacted"
primary_sponsors: ["Loftis", "Tyson"]
version_count: 6
action_count: 34
vote_count: 2
first_action: "2025-02-10"
last_action: "2025-06-26"
source: "openstates"
source_identifier: "ocd-bill/bfe47188-321a-4510-9b84-f6720e63a20e"
source_url: "https://www.ncleg.gov/BillLookUp/2025/H91"
source_hash: "fb40d4b4ac14ac67a0ac7665b6c9f5227b97ea405c6bb1df382a0c6fef3d95bc"
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 91 (2025) — Define Armed Forces/Religious Property Tax Exclusion.

## Version chain

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

1. **Filed** (filed) — [source](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H91v0.pdf)
2. **Edition 1** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H91v1.pdf)
3. **Edition 2** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H91v2.pdf)
4. **Edition 3** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H91v3.pdf)
5. **Ratified** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H91v4.pdf)
6. **SL 2025-20** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H91v5.pdf)

## Votes

- M11 Concur — **110–0** (pass) · lower
- Second Reading — **46–0** (pass) · upper

## Sponsors

- Loftis — primary (person)
- Tyson — primary (person)
- Ager — cosponsor (person)
- Biggs — cosponsor (person)
- Branson — cosponsor (person)
- Budd — cosponsor (person)
- Cervania — cosponsor (person)
- Harrison — cosponsor (person)
- Jeffers — cosponsor (person)
- Kidwell — cosponsor (person)
- N. Jackson — cosponsor (person)
- Penny — cosponsor (person)
- Shepard — cosponsor (person)
- Ward — cosponsor (person)

## Timeline

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

- **2025-06-26** Ch. SL 2025-20 `became-law`
- **2025-06-26** Signed by Gov. 6/26/2025 `executive-signature`
- **2025-06-20** Pres. To Gov. 6/20/2025 `executive-receipt`
- **2025-06-19** Ratified
- **2025-06-18** Ordered Enrolled
- **2025-06-18** Concurred In S Com Sub `amendment-passage`
- **2025-06-17** Placed On Cal For 06/18/2025
- **2025-06-17** Cal Pursuant 36(b)
- **2025-06-17** Special Message Received For Concurrence in S Com Sub
- **2025-06-17** Special Message Sent To House
- **2025-06-17** Passed 3rd Reading `passage, reading-3`
- **2025-06-17** Passed 2nd Reading `reading-2`
- **2025-06-16** Reptd Fav `committee-passage-favorable`
- **2025-06-11** Re-ref Com On Rules and Operations of the Senate `referral-committee`
- **2025-06-11** Com Substitute Adopted
- **2025-06-11** Reptd Fav Com Substitute `committee-passage-favorable`
- **2025-06-09** Re-ref to State and Local Government. If fav, re-ref to Rules and Operations of the Senate `referral-committee`
- **2025-06-09** Withdrawn From Com
- **2025-03-19** Ref To Com On Rules and Operations of the Senate `referral-committee`
- **2025-03-19** Passed 1st Reading `reading-1`
- **2025-03-19** Regular Message Received From House
- **2025-03-19** Regular Message Sent To Senate
- **2025-03-18** Passed 3rd Reading `passage, reading-3`
- **2025-03-18** Passed 2nd Reading `reading-2`
- **2025-03-17** Placed On Cal For 03/18/2025
- **2025-03-17** Cal Pursuant Rule 36(b)
- **2025-03-17** Reptd Fav `committee-passage-favorable`
- **2025-03-11** Re-ref Com On Rules, Calendar, and Operations of the House `referral-committee`
- **2025-03-11** Reptd Fav Com Substitute `committee-passage-favorable`
- **2025-02-21** Re-ref to the Com on Homeland Security and Military and Veterans Affairs, if favorable, Rules, Calendar, and Operations of the House `referral-committee`
- **2025-02-21** Withdrawn From Com
- **2025-02-12** Ref To Com On Rules, Calendar, and Operations of the House `referral-committee`
- **2025-02-12** Passed 1st Reading `reading-1`
- **2025-02-10** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/bfe47188-321a-4510-9b84-f6720e63a20e`. Confidence: reported (aggregated from official North Carolina legislature records).