Senate committee substitute to the 3rd edition makes the following changes. 

Amends GS 105-277.4 as follows. Only requires the assessor to provide written notice of a determination that the properly has lost its eligibility for present-use value classification to instances where eligibility is lost for a reason other than failure to file a timely application required due to transfer of the land. No longer requires the notice to be provided separately from a regular yearly tax notice or tax bill. Deletes duplicate language. Adds that a new appeal to a decision of the assessor regarding the disqualification of property for which notice was received is not required to be submitted for subsequent tax years while the appeal of that disqualifying event is outstanding. Provides that when a property's present-use value classification is reinstated upon appeal of the disqualifying, it is reinstated retroactive to the date the classification was revoked. Deletes the provision providing that if no notice is given to the owner regarding the subsequent decision to disqualify, a reinstatement of the property by the specified entities is deemed effective for any assessments occurring from the date of the assessor's decision under appeal to the date of the final decision of that entity to reinstate the property. Makes the changes to GS 105-277.4 effective when the act becomes law (was, effective for taxes imposed for taxable years beginning or or after July 1, 2019).