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ADVOCACY PRIORITY GOAL ~/-REVENUE OPTIONS AND PROTECTION -Seek legislation to allow all counties to enact by resolution or, at the op- tion of the Board of Commissioners, by voter referendum any or all revenue options from among those that have been authorized for any other county, including local option sales taxes, prepared food taxes, impact fees and real estate transfer taxes; and to preserve the existing local revenue base. orking toward financial parity for all counties and protecting our revenue base remains a constant goal. Sev- eral legislative efforts were attempted that would have negatively impacted county revenues. The Associa- tion is concerned by any movement to erode our county property tax base. Below is a list of legislation that recommended broadening tax exemption status or would have repealed existing county authority: S915 (Repeal County Land Transfer Tax), sponsored by Sen. David Hoyle (Gaston), attempts to repeal the 0.4 percent land transfer tax authority given to counties in 2007. S915 did not pass this session, but remains eligible for the 2010 Session. H396 (Raise Income Limit for Homestead Exclusion), sponsored by Rep. Mark Hilton (Catawba), did not pass during the 2009 Session, but remains eligible for the 2010 Session. H594 (Increase Disabled Vet Property Tax Exclusion), sponsored by Rep. John Blust (Guilford), did not pass during the 2009 Session, but remains eligible for the 2010 Session. H852 (Defer Tax on Builders' Inventory), sponsored by Rep. Marga- ret Dickson (Cumberland), was ratified July 9 and signed by the Governor on July 17. The Association worked with the bill sponsor and House and Senate leadership to revise the language of H852 to change the effective date and include interest on the deferred tax amount to lessen the impact on current county budgets. H1629 (Modify Disabled Vet Property Tax Exclusion), sponsored by Rep. Margaret Dickson (Cumberland), did not pass during the 2009 Session, but remains eligible for the 2010 Session. H1639 (Expand Disabled Vet Homestead Exclusion), sponsored by Rep. Alice Underhill (Craven), did not pass during the 2009 Session, but remains eligible for the 2010 Session. H1130 (Senior Prop 13 Property Tax Relief), sponsored by Rep. Annie Mobley (Bertie), recommended amending the North Carolina Constitution to limit a county's authority to increase the assessed value of a permanent residence by a certain amount to be set by the General Assembly. The intent of this legislation is to grant property tax caps for seniors over the age of 70 who have lived in the same residence for five years or more. H1130 did not pass, but re- mains eligible for the 2010 Session. S117 (Clarifying Development Moratoria Authority), sponsored by Sen. Hoyle (Gaston), would have prohibited a county from imposing a building moratorium while it develops and/or revises a development ordinance such as an Adequate Public Facilities Ordinance. S117 passed the Senate on April 22 and awaits a hearing in a House committee. S447 (No Monetary Exaction for Development), sponsored by Sen. Hoyle (Gaston), would have prohibited a county from imposing or exacting a development agreement, a tax, fee or financial contribution not authorized by law. S447 did not pass this session, but remains eligible for the 2010 Session. G-4 Page 134