2026 North Carolina Legislative Session Review
In anticipation of the North Carolina General Assembly returning for a session in November, we thought that we would provide an overview of the legislative activity from this year so far. Perhaps the most anticipated efforts of the session were the new state spending plan and comprehensive Medicaid package. In addition, legislators celebrated the Carolina Hurricanes’ Stanley Cup victory and America’s semiquincentennial, while tackling various pieces of legislation and potential constitutional amendments.
We have also included a discussion of some of the legislation that was not finalized. It is possible that some of the issues and provisions from these bills might be discussed in the November session.
Enacted Legislation
State Budget
On Tuesday, July 7th, Governor Josh Stein signed the new state budget, the 2026 Appropriations Act, into law. Stein referred to the provisions in the two-year state spending plan as, “[r]eal wins, worthy of celebration and worthy of my signature.” Top General Assembly leaders such as Senate President Pro Tempore Phil Berger (R-Rockingham) and House Speaker Destin Hall (R-Caldwell) also touted the budget. Berger stated that the $34.37 billion budget is “a responsible spending plan,” while Hall stated that the budget “delivers historic raises, keeps taxes low, strengthens public safety and protects taxpayer dollars.”
The budget includes salary increases for teachers, law enforcement officers and other state employees.
Here is an overview:
- Teachers will receive an average 8% pay increase.
- Starting teacher pay will increase to $48,000.
- $500 one-time bonus for teachers with less than 15 years of experience.
- $1,000 one-time bonus for teachers with 16 or more years of experience.
- State employees will receive an average 3% pay increase.
- 20% average pay increase for SBI and ALE Officers.
- 17% average pay increase for State Highway Patrol Officers.
- 15% average pay increase for correctional officers.
- 10% average pay increase for probation and parole officers.
- Retirees will receive a one-time 2.5% bonus.
- One-time bonuses for teachers and other state employees.
- $1,000 for those earning greater than $65,000 per year.
- $1,750 for those earning less than $65,000 per year.
- Supports educational initiatives such as Propel NC and SparkNC.
- $57 million to Propel NC.
- $4.5 million to SparkNC.
- Increases starting pay of DMV Drivers License Examiners from $44,210 to $51,980.
- Allocates $3 million in recurring funds for 30 new DMV compliance and oversight support roles.
- Allocates $2.1 million for 14 new positions at the State Board of Elections.
- Grants $15 million to begin the modernization process for the state’s election management system.
- Appropriates funds for new positions within the auditor’s office and to cover leases for auditing offices in Charlotte and Asheville.
- Appropriates over $1 billion for Medicaid funding.
- $847 million recurring funds.
- $200 million funds from the Medicaid Contingency Reserve.
- $208.5 million for the NC Children’s Hospital, a collaborative effort between UNC Health and Duke Health.
- Appropriates $9.2 million for the Supplemental Nutrition Assistance Program (SNAP).
- Lowers personal income tax rates from 3.99% to 3.49% with a new rate schedule of:
- 3.49% for tax years 2027- 2029
- 3.24% for tax years 2030-2032
- 2.99% for tax years after 2032
- After 2034, two additional revenue-triggered cut take the personal income tax rate down to 2.74% and then finally to 2.49%.
- Repeals a sales tax exemption on electricity used by data centers.
- Allocates $700 million for Hurricane Helene relief efforts.
- Allocates $450 million to add to the state’s rainy day fund. This addition brings the fund’s total to $4.2 billion.
- Makes various changes to local land use and development regulations.
- Amends governance structures, appointments and membership for several state boards and commissions.
A link to SB 257/SL 2026-41 can be found here
A link to the money report can be found here
Budget Technical Corrections
Following the passage of the state budget bill, the General Assembly adopted two budget technical corrections bills. The first bill, HB 268 (2026 Budget Technical Corrections - II) was approved by the House (79-28) and Senate (31-6) with several Democrats in both chambers voting with Republicans to approve the budget corrections. The second bill, HB 562 (Budget Technical Corrections Modifications), was approved by House members (99-11) and Senators (34-3). HB 562 makes minor corrections to HB 268. Both technical corrections bills were signed into law by Governor Josh Stein on August 11th.
Provisions of HB 268 include the following:
- Removal of the Secretary of State from the Local Government Commission to be replaced by an appointment from the Senate Pro Tempore.
- Allows the State Bureau of Investigation and State Highway Patrol to avoid procurement requirements related to certain property purchases, contracts and services.
- Restores funding for the following organizations:
- $188,431 to the Department of Commerce for the Energy and Infrastructure Office.
- $481,965 to the Office of Education and Outreach within the Department of Natural and Cultural Resources.
- Restores $3,757,559 in vacant position cuts at the Department of Agriculture and Consumer Services.
- Reduces staffing cuts at the Department of Insurance from $2.7 million to $1.5 million.
- Allows public schools to excuse no more than four hours per week for religious instruction.
- Expands authorized uses for disaster recovery match funds related to Hurricane Helene relief.
- Appropriates $40 million over four years for the Wyndham Championship in Greensboro.
- Appropriates $25 million to the 2027 Military World Games in Charlotte.
HB 268/SL 2026-61 can be found here
HB 268 staff summary can be found here
HB 562/SL 2026-58 can be found here
Medicaid Package
In April, Governor Josh Stein signed HB 696 (Medicaid & HHS Adjustments/Other Critical Needs) into law after its successful passage through the House (113-2) and Senate (45-3). The legislation provides $319 million in funding that will sustain coverage for more than three million North Carolinians. In addition, the bill includes provisions amending the Medicaid program and state law to comply with federal legislation, H.R. 1, known as the “One Big Beautiful Bill.”
In addition to the additional funding for the Medicaid Program, the legislation includes the following:
- New community engagement and work requirements.
- Monthly eligibility monitoring.
- Stricter verification procedures.
- Extensive changes to hospital assessment laws.
- Stricter eligibility and income reporting rules for Food and Nutrition Services.
- Studies regarding the centralization of social services.
- More oversight of Applied Behavior Analysis (ABA) therapy provided to children with autism.
- Directive for the DHHS to create a Medicaid Integrity and Efficiency Program and report to lawmakers annually on its efforts to identify waste, fraud and abuse.
- Directive for the state auditor’s office to audit the Medicaid program and related workforce programs.
- Periodic reporting by DHHS on the North Carolina Rural Health Transformation Plan.
- Establishment of the North Carolina Blue Ribbon Commission on Public Education to study the structure and implementation of public education in the state.
- $80 million to the Department of Adult Correction for the 2025-2026 fiscal year to address an operating shortfall.
- $3,700,000 to the State Bureau of Investigation to address an operating shortfall.
- $21,600,000 to the DMV to address a shortfall in operating funds due to unrealized anticipated fee receipts from credit card transactions.
HB 696/SL 2026-1 can be found here
HB 696 staff summary can be found here
Motor Fuel Tax Suspension
On Wednesday, October 7, the General Assembly met for a one-day special session to take up legislation temporarily suspending the state’s motor fuel tax. House Speaker Destin Hall (R-Caldwell) and Senate Leader Phil Berger (R-Rockingham) announced the session over the preceding weekend. North Carolina’s motor fuel tax is 41 cents per gallon, which ranks among the highest in the country, and the revenue funds the construction, repair and maintenance of state roads. The bill, HB3 (Relief at the Pump), passed the House (111-1), with Rep. Pricey Harrison (D-Guilford) being the only vote against it. It passed the Senate unanimously (41-0). Governor Josh Stein welcomed the proposal but questioned its timing, criticizing lawmakers for taking up the motor fuel tax only a month before the November election. He signed HB 3 into law on Friday, October 9, as Session Law 2026-62, and the suspension took effect October 10.
Provisions of HB 3 include the following:
- Suspends the tax on all motor fuels, including gasoline, diesel and alternative fuel, from October 10 through November 30, 2026.
- Replaces the lost motor fuel tax revenue with funds from the Inflation Reserve.
- Waives, through December 31, 2026, civil and criminal penalties for using dyed diesel fuel for farming or agricultural purposes.
- Exempts farmers, commercial loggers, commercial fishermen and wildlife managers from motor fuel taxes on dyed diesel if the Department of Revenue previously granted them a sales tax exemption.
After HB 3 passed, both chambers adjourned the 2026 Extra Session Sine Die. The previously scheduled sessions on November 16-19 and from November 30 through December 18 remain in effect.
HB 3/SL 2026-62 can be found here
HB 3 staff summary can be found here
Constitutional Amendments
Legislators also passed several bills that contain potential constitutional amendments. Legislation that asks voters to amendment the constitutional must pass both chambers with a three-fifths supermajority in order for the question to appear on the ballot. The governor cannot veto such legislation.
Personal Income Tax Cap
SB 1080/SL 2026-4 (Lower Taxes for All NC) includes a ballot question re lowering the state’s constitutional income tax cap from 7% to 3.5%. In 2018, voters approved a constitutional amendment that lowered the cap from 10% to 7%. North Carolina’s current income tax rate is 3.99%. SB 1080 passed along party lines in the Senate (30-18). The proposal passed the House (73-46) with Reps. Cunningham (U-Mecklenburg) and Majeed (U-Mecklenburg) joining Republicans to support the measure, which will appear on the ballot in November.
SB 1080/SL 2026-4 can be found here
SB 1080 staff summary can be found here
Property Tax Limits
HB 1089/SL 2026-5 (Constitutional Amendment Property Tax Levy limit) places on the ballot the question of whether North Carolinians want to direct the legislature to enact legislation limiting property tax increases by counties and cities. HB 1089 passed the House (73-46), again with Reps. Cunningham and Majeed joining Republicans to support the measure, and then the Senate (31-15), with Sen. Dan Blue (D-Wake) aligning with Republicans on the bill in that chamber. The proposal will appear on the ballot in November.
HB 1089/SL 2026-5 can be found here
HB 1089 staff summary can be found here
Voter ID
SB 921/SL 2024-58 (Constitutional Amendment/Require Photo ID For All Voters) places on the ballot the question of whether to amend the North Carolina Constitution to require all voters to present photo identification before voting. Under the current constitutional language, only voters “offering to vote in person” must show photo ID; the amendment would extend the requirement to all voters, including those voting by mail. The General Assembly would still enact general laws governing the ID requirements, and those laws may include exceptions. SB 921 passed along party lines in the Senate (30-19) and then passed the House (73-45) in December 2024. The amendment will appear on the ballot in November.
SB 921/SL 2024-58 can be found here
SB 921 staff summary can be found here
Veto Overrides
Federal Scholarship Tax Credit
HB 87/SL 2026-6 (Educational Choice for Children Act (ECCA)) was overridden by House members (73-46) in May. Two unaffiliated House members from Mecklenburg County, Reps. Cunningham and Majeed, joined Republicans in voting to override the Governor’s veto. Less than two weeks later, the Senate followed suit voting along party lines (30-19) in favor of a veto override. The legislation allows North Carolinians to participate in a federal tax program for donations to scholarship-granting organizations, including non-profit organizations and private schools. Only donations up to $1,700 will be considered for the federal tax break. HB 87 became law on June 3rd.
ICE Cooperation and DEI
In late June, legislators overrode three additional gubernatorial vetoes (listed below). The House voted along party lines to override the vetoes and were aided by the absence of two members who were defeated in Democratic primaries in March by candidates supported by party leadership. The Senate had overridden the vetoes of these bills in 2025. Democrats opposed the bills arguing that they are underfunded mandates and will harm vulnerable populations and workforce development. With both chambers having voted to override, all three bills became law notwithstanding the Governor’s objections.
- SB 153/SL 2026-19 (North Carolina Border Protection Act) requires state law enforcement agencies to cooperate with ICE on immigration enforcement, prohibits state-funded benefits to undocumented immigrants and requires verification of legal residency for unemployment benefits.
- SB 227/SL 2026-20 (Eliminating “Diversity, Equity, and Inclusion (DEI)” in Public Education) prevents public schools from promoting concepts that divide students by race or sex or teaching that any race or sex is inherently superior or responsible for historical wrongs, while allowing instruction on state-required history and law.
- SB 558/SL 2026-21 (Eliminating “Diversity, Equity, and Inclusion (DEI)” in Public Higher Education) applies similar restrictions to public higher education institutions, prohibiting DEI programs and divisive concepts in the constituent institutions of The University of North Carolina and community colleges.
HB 87/SL 2026-6 can be found here
HB 87 staff summary can be found here
Governor’s Veto Document can be found here
SB 153/SL 2026-19 can be found here
SB 153 staff summary can be found here
The Governor’s Veto Document can be found here
SB 227/SL 2026-20 can be found here
SB 227 staff summary can be found here
The Governor’s Veto Document of SB 227 can be found here
SB 558/SL 2026-21 can be found here
SB 558 staff summary can be found here
The Governor’s Veto Document of SB 558 can be found here
Property Tax Reappraisal Moratorium
SB 889/SL 2026-8 (Property Tax Reappraisal Moratorium) was signed into law by Governor Stein on June 19th. The legislation, combined with SB 474/SL 2026-47 (Adjust Counties/Reappraisal Moratorium), will postpone property tax reappraisals in the following counties: Anson, Bladen, Chowan, Davidson, Guilford, Onslow, Pamlico and Pender. Buncombe County will only be exempt if the county agrees to apply a revenue-neutral property tax rate.
SB 889/SL 2026-8 can be found here
SB 889 staff summary can be found here
SB 474/SL 2026-47 can be found here
SB 474 staff summary can be found here
Regulatory Reform
The Regulatory Reform Act of 2026 (SB 445/SL 2026-59) was approved by the House (84-26) and Senate (37-0) and signed into law on August 11th. SB 445 includes several provisions regarding accessory dwelling units (ADUs), vesting for site-specific development plans and residential development in commercial zoning districts. The bill requires cities with a population of 50,000 or greater to allow at least one ADU for each single-family detached dwelling in areas zoned for single-family residential use.
SB 445/SL 2026-59 can be found here
SB 445 staff summary can be found here
NC Farmland and Military Protection Act
HB 133/SL 2026-54 (NC Farmland and Military Protection Act) passed the Senate (42-3) and the House (111-2) in June. Governor Stein signed the bill into law on July 8th. The bill prevents foreign adversaries from purchasing and leasing agricultural land, as well as land within fifty miles of a military base.
HB 133/SL 2026-54 can be found here
HB 133 staff summary can be found here
Pending Legislation
Constitutional Amendments
Right to Work
SB 1082 (NC Right to Work Amendment) would ask voters to amend the state constitution to include an existing state law dating back to 1947 that prohibits labor union membership or dues as a condition of employment. SB 1082 passed the Senate (30-16) and was sent to the House in May, which has yet to take it up.
SB 1082 can be found here
SB 1082 staff summary can be found here
Council of State Vacancies
HB 443 (Constitutional Amendment: Council of State Vacancies) would ask voters to change the process for filling vacancies on the Council of State. Under current law, the governor may appoint a replacement to serve out the remainder of the term if an elected officeholder dies or resigns. HB 443 would require the governor to choose someone from a list of nominees submitted by the political party of the person who held the office. The proposal passed the House (73-46) in May, with the support of Reps. Majeed and Cunningham, and was sent to the Senate which has yet to take it up.
HB 443 can be found here
HB 443 staff summary can be found here
Right to Farm
SB 1081 (Constitutional Right to Farm) would ask voters to amend the state constitution to reaffirm that the legislature alone has the authority to regulate (or delegate regulatory authority over) agricultural and timber activities. SB 1081 was approved by the Senate Agriculture, Energy, and Environment Committee and resides in Senate Rules.
SB 1081 can be found here
SB 1081 staff summary can be found here
State Board of Education
HB 144 (Elect SBE/Superintendent as SBE Chair) would ask voters whether they want to amend the state constitution to provide for the election of most of the members of the State Board of Education from districts mirroring the state’s congressional districts and make the Superintendent of Public Instruction the chair of the board. Currently, the board consists of eleven members appointed by the governor and confirmed by the legislature as well as the Lieutenant Governor, State Treasurer, and Superintendent of Public Instruction (who serves as the secretary and chief administrative officer). HB 144 was approved by the House Education K-12 Committee and resides in House Rules.
HB 144 can be found here
HB 144 staff summary can be found here
Veto Overrides
DEI in State Agencies
HB 171 (Equality in State Agencies/Prohibition on Diversity, Equity, and Inclusion (DEI)) prohibits State agencies from implementing diversity, equity and inclusion (DEI), including using DEI in State government hirings and employment, maintaining dedicated DEI staff positions or offices, or offering or requiring DEI training. Governor Stein’s veto of HB 171 veto was overridden by the House (71-47) in June, but the Senate has not yet considered an override vote.
Concealed Carry
SB 50 (Freedom to Carry NC) updates the General Statutes to allow citizens aged 18 and over to obtain a concealed carry license for handguns. This legislation also amends current statutes regarding areas where concealed handguns are allowed with a proper permit. Governor Stein’s veto of SB 50 was overridden by the Senate (30-19) last year, but the House has yet to consider an override vote.
Public Camping and Drug Distribution
HB 437 (Drug-Free Zones/Unauthorized Public Camping) implements stricter punishments for those who sell, manufacture, distribute, or possess controlled substances in a drug-free homeless service zone. The legislation also prevents local governments from allowing individuals to camp on public property for extended periods of time. HB 437 originally passed in the Senate (26-16) and House (73-40). Governor Stein vetoed HB 437 on July 8th.
Court System
HB 377 (2026 Court Changes) makes several modifications to laws relating to the courts system, most significantly granting the Chief Justice of the Supreme Court the ability to suspend a trial court judge without pay while the judge is under investigation, if the Judicial Standards Commission recommends it. HB 377 originally passed in the Senate (26-11) and House (62-45). Governor Stein vetoed HB 377 on August 17th.
Election Law
HB 958 (Election Law Changes) reduces the number of early voting days for primaries and runoff elections from 17 days to ten days and allows ballots cast during early voting to be challenged no later than three business days after the election. The legislation also permits the State Auditor to conduct post-election audits of election systems, where each county must be audited at least once every six years. HB 958 originally passed in the Senate (28-13) and House (62-47). Governor Stein vetoed HB 958 on August 17th.
HB 171 can be found here
HB 171 staff summary can be found here
Governor’s Veto Document of HB 171 can be found here
SB 50 can be found here
SB 50 staff summary can be found here
Governor’s Veto Document of SB 50 can be found here
HB 437 can be found here
HB 437 staff summary can be found here
Governor’s Veto Document of HB 437 can be found here
HB 377 can be found here
HB 377 staff summary can be found here
Governor’s Veto Document of HB 377 can be found here
HB 958 can be found here
HB 958 staff summary can be found here
Governor’s Veto Document of HB 958 can be found here
Energy and Data Center Legislation
In June, the House approved legislation regulating the siting, incentives and electric rates for data centers. SB 730 (Ratepayer Protection Act) passed the House (69-44) and was sent to the Senate, which has yet to take a vote to concur or not concur with the House’s proposal.
SB 730 includes data center provisions that would do the following:
- Require a site assessment for data centers located within 500 feet of schools and residential units.
- Assessments may also be required for data centers which may significantly impact air quality or be located near ground and surface water resources, agricultural property, historical landmarks, parks, forestland and thermal plumes.
- Direct the Department of Environmental Quality (DEQ) to adopt rules establishing water use standards for data centers to ensure the protection of surface water and groundwater resources. These rules may require data centers to employ closed-loop or reclaimed water systems as necessary to avoid impacts to areas with water availability concerns but cannot permit a data center to use an evaporative cooling system.
- Prohibit foreign adversaries from owning and/or leasing data centers and the land upon which a data center is built.
- Prohibit local governments from providing any economic development incentives for the siting of a data center within their jurisdiction.
- Require data centers to collaborate with public electric utility companies to protect consumers from extreme price increases.
In addition, the legislation contains provisions that would do the following:
- Approve a study to ascertain the current impacts, and projected impacts over the next 25 years, to residential, commercial and industrial customers from the 2050 carbon neutrality goal, and whether any changes to this policy or other policies are advisable to enhance customer affordability, and provide recommendations for effective policies to prevent rate impacts from large load customers on other customer classes, including appropriate terms for a large load tariff and requirements that large load customers generate a portion of their own power, as well as curtailment policies for large load customers.
- Require DEQ to create an express review program for all permits, authorizations, and certifications required for siting and operation of projects for the generation, distribution, or transmission of energy or fuel, including natural gas, diesel, petroleum, or electricity.
- Prohibit the Utilities Commission (Commission) from authorizing the retirement of baseload facilities or facilities with dispatchable electric generation above 100MW until such time as a certificate of public convenience and necessity has been issued to an electric public utility for construction of one nuclear facility with a generating capacity of at least 1,000 MW to ensure the adequacy of baseload and dispatchable generation from a clean energy resource.
- Prohibit any former commissioner or employee of the Commission to make, with the intent to influence on behalf of an employer or client, any communication to or appearance before the Commission within a period of six months following the termination of his or her service or employment with the Commission.
- Delay the required compliance with the swine waste to energy requirements for Electric Membership Co-operatives and Municipal Electric Providers until January 1, 2029. No later than January 1, 2029, the Commission shall review the reasonableness of the proposed costs of these requirements.
SB 730 can be found here
SB 730 staff summary can be found here
ABC Legislation
Both chambers advanced ABC legislation this session. The House’s proposal, HB 921 (ABC & Gaming Omnibus Bill), includes broad reforms such as authorizing the sale of ready-to-drink premixed cocktails containing less than 10% alcohol by volume (ABV) in grocery and convenience stores and permitting happy hour promotions for on-premises retail permit holders. HB 921 was approved by the House Committee on Alcoholic Beverage Control, but stalled after that.
The Senate's proposal, HB 198 (ABC Omnibus of 2026), allows the ABC Commission to borrow up to $310 million to build a new warehouse. This loan would be repaid from the proceeds of permit fees collected by the Commission. The Senate passed its proposal (HB 198) in June (36-6) and sent the bill to the House which did not concur with the Senate’s proposal. The bill currently resides in a conference committee where its future is unclear.
HB 198 includes the following provisions:
- Creates a service business permit for businesses that supply complimentary malt beverages and unfortified wine to customers in addition to the service that the business provides.
- Requires a local board conducting a lottery or other random drawing for the sale of limited quantity products to provide at least 30 days' advance notice to each mixed beverage permittee by email or first-class mail.
- Allows non-profit organizations, local governments, and political organizations to forego one-time permits for an event that serves malt beverages, unfortified wine, fortified wine, or mixed beverages.
- Grants manufacturers, bottlers, and wholesalers an opportunity to provide draft line cleaning services if these services are provided to all retailers at the same cost per line.
- Allows retailers to purchase spirituous liquor from ABC stores in their local county and surrounding counties.
- Creates an auction house permit which auction firms or auctioneers may purchase to sell wine, decorative decanters of spirituous liquor, or antique spirituous liquor at an auction. This provision would also modify the definition of antique spirituous liquor to mean spirituous liquor that has not been in production or bottled in the last ten years, rather than the 20 years under existing law, or has not been in inventory in the State warehouse in the last ten years.
- Adds two members to the ABC Commission, with one appointed by the Senate President Pro Tempore and the other by the House Speaker. Currently, the three members are appointed by the Governor.
HB 921 can be found here
HB 921 staff summary can be found here
HB 198 can be found here
HB 198 staff summary can be found here
Hemp Regulation
Legislation regulating hemp stalled this year as the House failed to take action on the conference report for HB 328 (Regulate Hemp-Derived Consumables). The Senate approved the legislation (37-6) with ten Democrats voting with Republicans. The House decided not to vote on the bill and instead House leaders stated that they would create a task force to further discuss provisions of the bill. HB 328 prohibits the sale of hemp-derived consumable products to individuals under the age of 21. Hemp-derived consumables do not include products intended for topical use, seeds, or seed derived ingredients that are recognized as safe by the FDA.
HB 328 can be found here
HB 328 staff summary can be found here
Social Media Ban Bill
HB 301 (Social Media & AI Safety) was discussed throughout this session, but the legislation is still pending and currently in conference as legislators decide its fate. The bill would implement age requirements for social media apps and require schools to address AI usage through AI literacy programs.
The bill would also do the following:
- Prohibit social media platforms from allowing minors under the age of 14 to create an account.
- Prohibit social media platforms from allowing 14- and 15-year-olds to create an account without parental consent.
- Require social media platforms to use age verification to verify the age of account holders.
- Authorize the Department of Justice to bring an action for unfair and deceptive trade practices against a social media platform that violates these provisions and collect an additional civil penalty of up to $50,000 per violation.
- Authorize a civil action on behalf of a minor account holder and an award of up to $10,000 in damages.
HB 301 can be found here
HB 301 staff summary can be found here
Truth in Taxation
SB 992 (Truth in Taxation) was passed by the Senate (38-4) and is awaiting further approval from the House. The bill requires municipalities to give notice to residents when property taxes are raised beyond the revenue-neutral threshold. It is important to note that the bill does not prevent municipalities from raising property taxes beyond the revenue-neutral threshold. Instead, SB 992 provides more transparency to the public and allows citizens to publicly comment on any proposed property tax increases.
SB 992 can be found here
SB 992 staff summary can be found here