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SB 889·NC·senate

Property Tax Reappraisal Moratorium.

Signed into LawFiled Apr 28, 2026
Sponsor: Phil Berger (R)
Latest Action

Signed by Gov. 6/19/2026

Jun 19, 2026

Summary

The law requires any North Carolina county that completed a property reappraisal effective Jan. 1, 2026 to use the previous schedule of values for the 2026‑27 fiscal year and to continue using the 2026 schedule until the next full reappraisal. It also adds a $20 examination fee for county assessors and sets continuing‑education rules. Taxpayers can appeal the 2026 appraisal during 2027.

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