A BILL TO BE ENTITLED
AN ACT to exempt office equipment from property tax.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑275 is amended by adding a new subdivision to read:
"§ 105‑275.  Property classified and excluded from the tax base.
The following classes of property are hereby designated special classes under authority of Article V, Sec. 2(2), of the North Carolina Constitution and shall not be listed, appraised, assessed, or taxed:
…
(46)	Office equipment and office furniture owned and used by a business with 25 or fewer employees."
SECTION 2.  This act is effective for taxes imposed for taxable years beginning on or after July 1, 2009.