Sen. Jarvis files bill revising brownfields property tax benefits in North Carolina Senate

A new bill filed by Sen. Jarvis seeks to update the Brownfields Property Reuse Act to improve fee collection and tax exclusions for redevelopment projects, according to the North Carolina State Senate.

The bill, filed as SB 387 on March 24 during the 2025 regular session, was formally listed with the short title: ‘Brownfields Property Reuse Act Revisions.’

The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.

In essence, this bill revises the Brownfields Property Reuse Act and the associated property tax benefit in North Carolina. It mandates the Department to collect initial and subsequent fees from prospective developers who submit applications or enter into brownfields agreements to cover all related activities, including negotiation, public engagement, and compliance monitoring. If the developer is noncompliant, additional fees may be imposed. Unpaid fees will accrue interest, and a lien may be placed on the developer’s property. For qualifying brownfields properties, the bill sets a decreasing tax exclusion over five years for improvements, starting at 90% in year one and reducing to 10% by year five. Section 1 takes effect Jan. 1, 2026, and Section 2 applies to taxes from July 1, 2025. The bill’s remaining provisions take effect upon enactment.

Of the three sponsors of this bill, Timothy D. Moffitt proposed the most bills (52) during the 2025 regular session.

Bills in North Carolina follow a multi-step process before becoming law. A lawmaker starts by filing a bill, which is assigned to a committee for review. The bill must be read three times in each chamber. If one chamber changes the bill after the other passes it, both must agree on the final version. Once both chambers approve the same bill, it goes to the governor, who has 10 days (or 30 if the legislature is not in session) to sign, veto, or let it become law without a signature.

You can read more about the bills and other measures here.

Jarvis graduated from the University of North Carolina at Chapel Hill School of Government.

Jarvis, a Republican, was elected to the North Carolina State Senate in 2023 to represent the state’s 30th Senate district, replacing previous state senator Phil Berger.