North CarolinaSB 8892025-2026 SessionSenate

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.

Sponsored By: Phil Berger (Republican), Brent Jackson (Republican), Steve Jarvis (Republican)

Signed by Governor

APPRAISALSCOUNTIESFEESLOCAL GOVERNMENTMORATORIUMSPRESENTEDPROPERTYPUBLICRATIFIEDREAL ESTATEREVENUE DEPT

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 1 benefits, 0 costs, 2 mixed.

Second chance to appeal 2026 reappraisals

If your property is in a county with 15,000 or more people that reappraised effective January 1, 2026, you can appeal in 2026. If you do not appeal in 2026, you can appeal in 2027 as if the appraisal were effective January 1, 2027. Any change from these appeals applies to the tax year that begins July 1, 2027.

Homeowners: 2026 reappraisal delayed to 2027

This applies only to counties with 15,000 or more people that reappraised effective January 1, 2026. For the tax year starting July 1, 2026, the county must use the prior schedule of values, not the 2026 schedule. Starting July 1, 2027, the county must use the 2026 schedule of values until the next general reappraisal. For timing, the law treats the most recent reappraisal as effective January 1, 2027 when setting the next reappraisal date.

New exam fee and training for assessors

Beginning October 1, 2026, assessor exam takers pay a $20 fee to the Department of Revenue. County assessors must complete at least 30 hours of appraisal or assessment instruction every 24 months. County boards set assessor pay and expenses. An assessor may hold other offices at the same time, but not county commissioner.

Sponsors & Cosponsors

Cosponsors

W. Ted Alexander
Republican • Senate
Lisa S. Barnes
Republican • Senate
Jim Burgin
Republican • Senate
Carl Ford
Republican • Senate
Amy S. Galey
Republican • Senate
Michael A. Lazzara
Republican • Senate
Tom McInnis
Republican • Senate
Chris Measmer
Republican • Senate
Timothy D. Moffitt
Republican • Senate
Norman W. Sanderson
Republican • Senate
Vickie Sawyer
Republican • Senate
Eddie D. Settle
Republican • Senate