PROPERTY TAX REAPPRAISAL MORATORIUM.

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View NCGA Bill Details2025-2026 Session
Senate Bill 889 (Public) Filed Tuesday, April 28, 2026
AN ACT REQUIRING CERTAIN COUNTIES WITH REAPPRAISALS EFFECTIVE AS OF JANUARY 1, 2026, TO USE A SCHEDULE OF VALUES ADOPTED PRIOR TO THAT DATE FOR THE 2026-2027 FISCAL YEAR, REQUIRING THOSE COUNTIES TO USE THE 2026 SCHEDULE OF VALUES FOR 2027-2028 AND FUTURE FISCAL YEARS UNTIL THE COUNTY'S NEXT GENERAL REAPPRAISAL, AND REQUIRING COUNTY ASSESSORS TO PAY AN EXAMINATION FEE.
Intro. by Berger, Jackson, Jarvis.
Status: Re-ref to Finance. If fav, re-ref to Rules and Operations of the Senate (Senate action) (Apr 29 2026)

SOG comments (1):

Long title change

Submitted by iveybyrd on

Senate amendment to the 1st edition changes the act's long title. Previous title was AN ACT REQUIRING COUNTIES WITH REAPPRAISALS EFFECTIVE AS OF JANUARY 1, 2026, TO USE A SCHEDULE OF VALUES ADOPTED PRIOR TO THAT DATE FOR THE 2026-2027 FISCAL YEAR, REQUIRING THOSE COUNTIES TO USE THE 2026 SCHEDULE OF VALUES FOR 2027-2028 AND FUTURE FISCAL YEARS UNTIL THE COUNTY'S NEXT GENERAL REAPPRAISAL, AND REQUIRING COUNTY ASSESSORS TO PAY AN EXAMINATION FEE.

Bill History:

S 889

Bill Summaries:

  • Bill S 889 (2025-2026)
    Summary date: May 5 2026 - View Summary

    Senate amendment to the 1st edition makes the following changes. Makes conforming changes to act’s long title.

    Requires only counties with a population of 15,000 or more to not use the schedule of values adopted by the board of county commissioners in accordance with a reappraisal of real property that became effective as of January 1, 2026 (was, applied to all counties). Allows a taxpayer that fails to appeal an appraisal of real property that became effective on January 1, 2026, during the 2026 tax year in the 2027 tax year so long as the property was located in a county of 15,000 or more. Requires counties to accept such timely appeals and specifies that any adjustment made during the appeals process is effective for the taxable year beginning on July 1, 2027.

    Development, Land Use and Housing, Property and Housing, Government, State Agencies, Department of Revenue, Tax, Local Government
    GS 105
  • Bill S 889 (2025-2026)
    Summary date: Apr 28 2026 - View Summary

    Effective only for the taxable year beginning July 1, 2026, prohibits every county in which a reappraisal of real property became effective as of January 1, 2026 (the “2026 Reappraisal”), from using the schedule of values adopted by the board of county commissioners in accordance with the 2026 Reappraisal. Directs those counties to instead use the schedule of values adopted in accordance with the county's most recent previous reappraisal effective prior to January 1, 2026. Effective for the taxable year beginning July 1, 2027, authorizes those counties who undertook a 2026 Reappraisal to use the schedule of values adopted in accordance with the 2026 Reappraisal until a new schedule of values is adopted. Specifies that every county that under a 2026 Reappraisal is deemed to have conducted its most recent appraisal effective January 1, 2027, for purposes of calculating the time for its next general reappraisal of real property. Authorizes taxpayers to appeal the listing or appraisal of real property during the 2027 calendar year for an appraisal of real property that became effective as of January 1, 2026.

    Requires that a county assessor pay a $20 fee to the Department of Revenue for the comprehensive exam required under GS 105-294, which will be applied to the cost of administering the exam. Makes technical changes. Applies to examinations conducted on or after October 1, 2026.

    Development, Land Use and Housing, Property and Housing, Government, State Agencies, Department of Revenue, Tax, Local Government
    GS 105
View: All Summaries for Bill