Bill aims to postpone rollout of new property tax assessments in select North Carolina counties

A measure introduced by State Sen. Brent Jackson would delay the adoption of updated property tax assessments and modify corresponding procedures in certain counties, as noted by the North Carolina State Senate.

The legislation, designated as SB 889 and submitted on April 28 during the 2025 regular session, carries the short title: ‘Property Tax Reappraisal Moratorium.’

Below is a summary based on the actual bill text, with interpretations for clarity regarding its main components.

Fundamentally, the bill provides a temporary halt on the implementation of new property tax values in counties where a real estate reappraisal took effect Jan. 1, 2026. Under the proposal, affected counties would maintain their previous schedule of values for the 2026-27 tax year and adopt the 2026 reappraisal schedule for 2027-28, continuing until the next general reappraisal. The base year for calculating the next reappraisal would be reset to Jan. 1, 2027, and taxpayers could appeal 2026 appraisals during the 2027 calendar year. Provisions in the bill also require county assessors to pay a $20 examination fee and update training and officeholder regulations, with these examination fee changes taking effect Oct. 1, 2026.

Among the three sponsors of this legislation, Steve Jarvis introduced the greatest number of bills with 25 filed during the 2025 regular session.

Legislative proposals in North Carolina follow a multi-stage process before enactment. A legislator begins the process by filing a bill, which is then sent to a committee for examination. The bill must be considered three times in each chamber. If modifications are made in one chamber after the other passes the measure, both chambers must reconcile their versions. After both approve an identical measure, it proceeds to the governor, who has 10 days—or 30 if the legislature is adjourned—to sign, veto, or allow it to become law unactioned.

Further details regarding current bills can be accessed here.

Jackson, a Republican, was elected to the North Carolina State Senate in 2023 to represent District 9, taking the seat previously held by Michael Lee.