Property Tax Information & Resources

July 8, 2026 – Property Tax Reappraisal Moratorium

• Governor Stein signs a second law adjusting which counties are under a property tax reappraisal moratorium. Under the new law, the affected counties are now Anson, Bladen, Chowan, Davidson, Guilford, Onslow, Pamlico, and Pender. Buncombe County will be subject to the moratorium if they choose not to adopt a revenue-neutral tax rate.

June 19, 2026 – Property Tax Reappraisal Moratorium

• Governor Stein signs the first Property Tax Reappraisal Moratorium, requiring Anson, Bladen, Buncombe, Davidson, Guilford, Harnett, Onslow, Pender, and Scotland Counties to delay using their 2026 property revaluations for their 2026 budgets, instead making them keep their previous property values for another fiscal year.

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July 1, 2026 – Property Tax Reappraisal Moratorium

• The House concurs with the conference bill adjusting which counties are under a property tax reappraisal moratorium. Under the new law, the affected counties are now Anson, Bladen, Chowan, Davidson, Guilford, Onslow, Pamlico, and Pender. Buncombe County will be subject to the moratorium if they choose not to adopt a revenue-neutral tax rate.

June 17, 2026 – Property Tax Reappraisal Moratorium

• The House passes a new bill modifying which counties are subject to a property tax reappraisal moratorium for one year, and sends it to the Senate for consideration. 

June 10, 2026 – Property Tax Reappraisal Moratorium

• The House passes a Property Tax Reappraisal Moratorium, requiring Anson, Bladen, Buncombe, Davidson, Guilford, Harnett, Onslow, Pender, and Scotland Counties to delay using their 2026 property revaluations for their 2026 budgets, instead making them keep their previous property values for another fiscal year.

May 20, 2026 – House Approves HB1089

• A constitutional amendment to place a levy limit on property taxes  is approved by the House and was sent to the Senate for consideration.
• House Bill 1042, a bill to close the Blue Ridge Apartments tax loophole, passed the House and was sent to the Senate for consideration.

April 28, 2026 – House Files HB1089

• A constitutional amendment to place a levy limit on property taxes was filed in the House, one of the legislative proposals recommended by the House Select Committee on Property Tax Reduction and Reform.

April 15, 2026 – House Select Committee Meeting

• The committee voted to advance a report with two legislative recommendations.
• The first recommendation proposes a constitutional amendment directing the legislature to establish limits on property tax levies, with broad language leaving details to future sessions.
• The second recommendation addresses the Blue Ridge Apartments loophole, restoring the original intent of affordable housing tax relief by preventing for-profit entities from exploiting nonprofit exemptions.
• Proposals related to nonprofit hospital sales and property tax exemptions — which had been previewed at the March meeting — were not advanced by the committee.

April 8, 2026 – NCACC Sends Tax Reform Recommendations to the General Assembly

• NCACC Executive Director Kevin Leonard sent a letter concerning the recent discussion around property tax.
• The letter referenced four recommendations provided by NCACC.

March 18, 2026 – House Select Committee Meeting

• Committee members were presented with four legislative proposals for consideration, followed by discussion and questions.
• The first proposal, a Constitutional Amendment Property Tax Levy Limit, was introduced along with a draft and bill summary.
• Additional proposals discussed included:
  
  • Nonprofit Hospital Property Tax Modifications
  • Hospital Sales Tax Refund Modifications
  • Low- and Moderate-Income Housing Property Tax Exemption Modifications
• Members also received an overview of impact fees; no accompanying legislation was presented.
• No votes were taken during the meeting. The committee is expected to vote on proposals at its next meeting on April 15.
• View the agenda and documents from the meeting here.

February 18, 2026 – House Select Committee Meeting

• The committee heard a proposal from the Tax Foundation to restrict property tax increases based on a prescribed formula. NCACC opposes the recommendation.
• The UNC School of Government gave an overview of federal funding cost shifts to county government.
• Legislative staff presented on property tax exemptions that apply to nonprofit hospitals.
• Committee Chair Julia Howard requested that members’ recommended legislative changes be evaluated for inclusion in a committee bill likely to be introduced at the March 18 meeting.

January 14, 2026 – House Select Committee Meeting; NCACC Executive Director Kevin Leonard and NCACC Director of Tax and Revenue Outreach David Baker Present

• NCACC Executive Director Kevin Leonard presented on the role of property taxes in funding county government services and the seriousness with which county commissioners take the responsibility of setting tax rates.
• NCACC Director of Tax and Revenue Outreach David Baker presented on affordable housing exemption options.
• Committee members heard from the UNC School of Government about the “constitutional uniformity requirement,” which limits how property tax relief can be shaped in the state.
• Legislative and nonprofit housing staff provided further updates on property tax exemptions and how they function.

December 17, 2025 – House Select Committee Meets

• During the first meeting of the House committee, members primarily heard reports from legislative staff on trends in home prices, demographic changes, an overview of how property taxes are determined and collected, what property tax relief reforms currently exist, and potential options to expand property tax relief.

December 6, 2025 – House Select Committee Established

• Speaker Destin Hall of the North Carolina House of Representatives established a House Select Committee on Property Tax Reduction and Reform. The committee’s stated initiative is to study options to reduce the property tax burden on North Carolina taxpayers and consider reforms that provide property tax relief while balancing potential impacts on local government revenues. The committee is charged with delivering its findings and any proposed legislation prior to the start of the 2026 regular session in late April.

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July 1, 2026 – Property Tax Reappraisal Moratorium

• The Senate concurs with the conference bill adjusting which counties are under a property tax reappraisal moratorium. Under the new law, the affected counties are now Anson, Bladen, Chowan, Davidson, Guilford, Onslow, Pamlico, and Pender. Buncombe County will be subject to the moratorium if they choose not to adopt a revenue-neutral tax rate.

June 23, 2026 – Property Tax Reappraisal Moratorium

• The Senate fails to agree with a new House bill modifying which counties are subject to a property tax reappraisal moratorium. As a result, the House and the Senate designate conferees to meet and negotiate a compromise bill for both Chambers to consider.

May 22, 2026 – HB1042 Assigned to Rules Committee

• The Senate assigns House Bill 1042, a bill to close the Blue Ridge Apartments tax loophole, to their Rules Committee. As of this writing, it has not been heard for debate and remains stalled. 

May 20, 2026 – Levy Limit Constitutional Amendment

• The Senate debates and approves a constitutional amendment to place a levy limit on property taxes . The Governor does not have the ability to sign/veto constitutional amendment referendums, so the amendment language will go directly on the November 3 ballot. 

May 6, 2026 – SB889 Passes

• The bill will be sent to the House for consideration. If the bill becomes law, the legislation would affect nine counties scheduled to reappraise properties this year.
• The Senate passes a Property Tax Reappraisal Moratorium, requiring Anson, Bladen, Buncombe, Davidson, Guilford, Harnett, Onslow, Pender, and Scotland Counties to delay using their 2026 property revaluations for their 2026 budgets, instead making them keep their previous property values for another fiscal year.

April 28, 2026 – Senate files SB889

• Senate Leader Phil Berger filed his anticipated property tax reappraisal moratorium, which he first announced days before the primary elections. He has described the bill as a pause on any changes to residents’ property tax bills while the Legislature considers potential avenues for property tax reform.

March 11, 2026 – Senate Group Convenes

• Senators selected by Senate Leader Phil Berger met in closed session to learn about property taxes and discuss reforms. Details have not yet been released.

February 27, 2026 – Senate Leader Berger Files Bill to Halt Property Tax Revaluation

• Two days before Election Day, Senate Leader Phil Berger announced his intent to file a bill to halt all property tax revaluation changes for 12 months “to ensure the legislature can examine and adopt needed property tax reforms.”

February 3, 2026 – Senate Forms Group to Review Property Tax

• Senate Leader Phil Berger announced a 10-person group of senators to examine and recommend reforms for property taxes. Citing the Senate’s reductions in personal income taxes, he said that the group will consider proposals to similarly reduce property taxes. To date, the group has not held an open meeting on the topic.

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Note: This timeline is not exhaustive of all NCACC efforts in this process, but rather provides a snapshot of some of the Association’s more public actions.

July 10, 2026 – Weekly Update Legislative Recap: This Week’s Activity at the North Carolina General Assembly (NCACC Advocacy & Policy Team)

July 2, 2026 – Weekly Update Legislative Recap: This Week’s Activity at the North Carolina General Assembly (NCACC Advocacy & Policy Team)

June 26, 2026 – Weekly Update Legislative Recap: This Week’s Activity at the North Carolina General Assembly (NCACC Advocacy & Policy Team)

June 19, 2026 – Weekly Update Legislative Recap: This Week’s Activity at the North Carolina General Assembly (NCACC Advocacy & Policy Team)

June 12, 2026 – Weekly Update Legislative Recap: This Week’s Activity at the North Carolina General Assembly (NCACC Advocacy & Policy Team)

June 5, 2026 – Weekly Update Legislative Recap: This Week’s Activity at the North Carolina General Assembly (NCACC Advocacy & Policy Team)

May 29, 2026 – Weekly Update Legislative Recap: This Week’s Activity at the North Carolina General Assembly (NCACC Advocacy & Policy Team)

May 22, 2026 – Weekly Update Legislative Recap: This Week’s Activity at the North Carolina General Assembly (NCACC Advocacy & Policy Team)

May 15, 2026 – Weekly Update Legislative Recap: This Week’s Activity at the North Carolina General Assembly (NCACC Advocacy & Policy Team)

May 8, 2026 – Weekly Update Legislative Recap: This Week’s Activity at the North Carolina General Assembly (NCACC Advocacy & Policy Team)

May 7, 2026 – NCACC Hosts Update on Property Tax Legislation for All Members

• NCACC Executive Director Kevin Leonard reviewed in detail how a levy limit or tax rate cap would work and the implications it would have on counties; Joy Hicks, director of advocacy and policy, provided an update on activities at the Legislature; and David Baker, director of tax and revenue outreach, spoke about the current Circuit Breaker program.

May 1, 2026 – Weekly Update Legislative Recap: This Week’s Activity at the North Carolina General Assembly (NCACC Advocacy & Policy Team)

April 29, 2026 – Property Tax Update: Levy Limits (Facebook) (Instagram) (LinkedIn) (Vimeo) (X)

April 24, 2026 – Weekly Update Legislative Recap: This Week’s Activity at the North Carolina General Assembly (NCACC Advocacy & Policy Team)

April 16, 2026 – Property Tax Update: Following the April 15 Committee Meeting (Facebook) (Instagram) (LinkedIn) (Vimeo) (X)

April 8, 2026 – NCACC Sends Tax Reform Recommendations to the General Assembly

• NCACC Executive Director Kevin Leonard sent a letter to the North Carolina General Assembly concerning the recent discussion around property tax.
• The letter referenced four recommendations provided by NCACC.

April 2, 2026 – Property Tax Update: Monitoring the Debate (Facebook) (Instagram) (LinkedIn) (Vimeo) (X)

March 27, 2026 – Property Tax Update: Following the March 18 Committee Meeting (Facebook) (Instagram) (LinkedIn) (Vimeo) (X)

February 20, 2026 – Property Tax Update: Impact on Public Health (Facebook) (Instagram) (LinkedIn) (Vimeo) (X)

February 6, 2026 – What Do County Commissioners Do? (Facebook) (Instagram) (LinkedIn) (Vimeo) (X) 

February 4, 2026 – Property Tax Update: Impact on Education System (Facebook) (Instagram) (LinkedIn) (Vimeo) (X)

January 14, 2026 – NCACC Executive Director Kevin Leonard and NCACC Director of Tax and Revenue Outreach David Baker Present at House Select Committee Meeting

• NCACC Executive Director Kevin Leonard presented on the role of property taxes in funding county government services and the seriousness with which county commissioners take the responsibility of setting tax rates.
• NCACC Director of Tax and Revenue Outreach David Baker presented on affordable housing exemption options.

January 6, 2026 – Property Tax Update: Balancing Constituent Opinions & State/Federal Service Demands (Facebook) (Instagram) (LinkedIn) (Vimeo) (X)

December 16, 2025 – Property Tax Alert: What Do Property Taxes Fund? (Facebook) (Instagram) (LinkedIn) (Vimeo) (X)

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