By Lorrie Ross
Staff Writer
A dozen new laws took effect in North Carolina on Jan. 1, 2023. Many will not impact the average North Carolina citizen. The new laws range from criminal justice reforms to a law placing restrictions on the emergency powers of governor and an income tax reduction.
What may impact the most North Carolinians is Senate Bill 105, the 2021 Appropriations Act, which was enacted in November 2021. SB 105 decreases North Carolina’s flat individual income tax rate from 4.99 to 4.75 percent for 2023. The same law creates incremental decreases annually until the rate is 3.99 percent in 2027. The corporate income tax will be phased out completely by 2030. Other changes to business taxes will begin in 2023. Meanwhile, January brought an inflation adjustment to the state’s gas tax which increased the tax from 38.5 to 40.6 cents per gallon.
Clay County Sheriff Mark Buchanan shared his thoughts about North Carolina Senate Bill 300, which addresses law enforcement reform by increasing protections, as well as training and oversight for law enforcement officers. “I'm a true believer that ‘sunlight is the best disinfectant’ when it comes to actions involving our public officials,” Buchanan said. “The same holds true when it comes to our law enforcement officers. As I've told many officers in the past, always talk and act professionally as though a TV crew is filming you every minute of the day.”
Psychological screenings will be required for law enforcement officers prior to certification or employment. The law also requires education for law enforcement officers about maintaining good mental health, along with making information available about mental health resources. A decertification database will be created and law enforcement officer entry requirements will be standardized, along with ongoing requirements for officers. Use of the National Decertification Index maintained by the International Association of Directors of Law Enforcement Standards will be required, along with training in the certification process for certified personnel. The standard commissions from a nonexclusive list of state agency licensing boards will be removed, according to the new law.
Buchanan continued. “It's a good thing to mandate agencies to flag problem officers and even go through a desertification process if their actions are bad enough,” he said. “Agencies most certainly don't need to be able to pass along problem officers, allowing them to start anew somewhere else. I think this law goes a long way in dealing with these issues.”
In addition, officers will have a duty to intervene and report excessive use of force. Other aspects of the reform require use of the Next Generation Identification System operated by the Federal Bureau of Investigation, expanded transportation of involuntary commitment respondents, and the decriminalization of certain local ordinances.
Lastly, SB 300 will amend the law to give immediate disclosure of body worn camera recordings related to serious bodily injury or death. It will also establish the bipartisan North Carolina Legislative working group to provide recommendations for the recodification of North Carolina’s criminal laws.
Also as of Jan. 1, Emergency Management Act amendments require North Carolina’s governor to consult with the Council of State and General Assembly when planning for statewide emergencies. Wording requires "the consensus, within 48 hours of contact, of a majority of the Council of State prior to the governor exercising a power or authority requiring the concurrence of the Council of State." The governor must make the information public while exercising the authority.
The Council of State is defined as the attorney general, lieutenant governor, secretary of state, treasurer, auditor, superintendent of public instruction, commissioner of agriculture, commissioner of insurance, commissioner of labor or any interim or acting officer. Statewide emergency areas are defined "any emergency area applicable to two-thirds or more of the counties in this state." A state of emergency is limited to 30 days without agreement from the majority of the Council of State, but allows the governor to extend a state of emergency to 60 days with concurrence from the council.
Local farmers may be helped by the law Qualifying Farmer Zoo Sales Tax Exemption, which changes tax exemption for wildlife managers and farmers in three primary ways. It allows farmers operating as zoo operations to purchase items from Jan. 1, 2023 and later, for their zoo using sales tax exemption certificates for qualifying farmers. It also provides sales tax exemption for specific items purchased by wildlife managers for wildlife management activities. The law also expands property tax classification for wildlife conservation land.
Along with the aforementioned income tax changes, the 2021 Appropriations Act signed by Governor Cooper on Nov. 18, 2021 resections judicial districts and institutes requirements for some government agencies. The judge position adds a seventh district for District 13, which will be the fourth district judge for Brunswick County. Only residents of that county may vote for the position.
Effective Jan. 1 some duties of the State Fire Marshal change. According to Section 8.10 adds provisions in General Statutes Chapter 58, the State Fire Marshal must educate every fire department regarding state findings about the use of Aqueous Film-Forming Foams. Then all fire departments should report the use of such foam for the state studies.
Other North Carolina laws effective on Jan. 1 include:
• Jordan’s Law, HB 615, allows judges to temporarily renew a domestic violence protective order when a timely motion to renew is filed. Custody mediation requirements are amended.
• House Bill 315 outlines Arson Law Revisions. The Act amends the offense of arson or other unlawful burnings which result in injury to a firefighter, law enforcement officer or other emergency personnel and increases punishment for certain acts of arson.
• SB 766 increases the penalties for organized retail theft. It also gives additional penalties for property damage or assault on a person while organized retail theft is being committed. Regulation will also be increased for high-volume third party sellers operating on online marketplaces.
• Revenue Laws Technical, Clarifying & Administrative Changes makes changes to business tax definitions and penalties. The first change redefines the net worth for foreign businesses, saying, "The net worth of a foreign entity filing a federal income tax return is based on the value of assets deemed to be in the United States."
• SB 339 has a short title of 2022 WRC Amendments. The act creates changes to states which govern The Wildlife Resources Commission.
• SB 424 addresses private protective services licensing modifications. The act makes changes to The Private Protective Services Board as well as the profession of private protective services.
• The short title, Various Motor Vehicle and Transportation Law Changes, was given to SB 201. The act makes changes to various laws regarding motor vehicles and transportation.
• HB 607 offers various court changes with the law called An Act To Make Various Changes Affecting The North Carolina Court System.
For complete North Carolina legislative changes and descriptions, visit www.ncleg.gov/Laws/Modifications.