NC S99

Requires bond referendum ballots to include estimated cumulative cost over the bond's life and estimated property tax liability increase per $100,000 of property tax value needed to service the debt.

Mandates the Local Government Commission include in bond approval orders: total estimated interest, property tax liability increase calculations, and notice of authority to issue additional debt without voter approval up to two-thirds of the bond amount as debt is retired.

Requires the finance officer to file a summary sheet before public hearings containing the unit's current financial state, outstanding bonds, estimated debt information, and interest rates for similar debt, to be posted on Commission, local government, and county election board websites.

Establishes an online searchable database maintained by the Local Government Commission containing the summary sheet, ballot question, and election results for all proposed bonds approved by the Commission, effective January 1, 2024.

Mandates posting of bond orders, disclosure statements, and publications on the websites of the Local Government Commission, the issuing unit, and appropriate county election boards.