Welcome to the Revenue Laws Study Committee

The Revenue Laws Study Committee originated in 1979 and has met regularly during the legislative interims since that time. In 1997, the General Assembly established the Committee as a permanent, statutory committee charged with studying the revenue laws of North Carolina and the administration of those laws. The Committee reviews the State's revenue laws to determine which laws need clarification, technical amendment, repeal, or other change to make the laws concise, intelligible, easy to administer, and equitable. The Committee is comprised of sixteen members, eight appointed by the President Pro Tem of the Senate and eight appointed by the Speaker of the House of Representatives.

In 2002, the General Assembly created the Property Tax Subcommittee of the Revenue Laws Study Committee. The purpose of the Subcommittee is to study, examine, and, if necessary, recommend changes to the property tax system. The Subcommittee reports those recommendations to the Revenue Laws Study Committee.

This site contains information regarding committee membership, upcoming meetings and related events; tracks legislation recommended by the Committee; and provides documents and reports distributed at previous meetings. The Committee members hope you find this site helpful. If you have any comments or questions, please email us at revenuelaws@ncleg.net.