Identical bills filed in the Senate (S.422) and in the House (H.B. 430) would direct a legislative committee to study the financial impact that acquisition of previously taxable property by tax-exempt nonprofits has on local governments. These bills would also create a State Payment In Lieu of Taxes Commission, which would look into requiring the state to make payments in lieu of taxes (PILOTs) in counties where the state owns significant property. The N.C. Center for Nonprofits is particularly concerned that the commission's scope could potentially be expanded to look into the possibility of allowing counties to impose PILOTs on nonprofits that are otherwise exempt from taxes.