Property Tax Relief for NC Businesses Affected by COVID-19 March 11, 2021 John A. Cocklereece, Jr. COVID-19 Legal Insights Over the past year, we've fielded more than a few calls from clients and potential clients asking whether we were aware of any proposed legislation in North Carolina meant to provide property tax related COVID relief. Until very recently, the answer to that question has been "no," but N.C. House Bill 119 could change that.