Bill Summary for S 889 (2025-2026)

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Bill: PROPERTY TAX REAPPRAISAL MORATORIUM.

Summary date: 

Jun 22 2026
S.L. 2026-8

Bill Information:

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.

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Bill summary

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. SL 2026-8. Enacted June 19, 2026. Section 2 is effective October 1, 2026. The remainder is effective June 19, 2026.