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Social Media Video Updates
Curious about property taxes and how they affect your county? NCACC Executive Director Kevin Leonard shares quick, informative updates to help you understand the latest news. Click the playlist to watch and share all of our property tax videos.
Throughout this legislative session, this webpage will serve as a reference point for county commissioners and staff to access resources to support NCACC’s efforts.
Background
Property tax is the largest source of funding for counties to provide essential county services and programs, accounting for approximately 61% of general fund revenue. These services include education, public safety, health and human services, community development, environmental and economic development, general government, and debt service. While funding models vary among North Carolina counties, all counties rely on property tax revenue to provide these essential services.
NCACC recognizes the profound impact that changes to current property tax law could have on county government and is actively engaging in response to the committee. NCACC is focusing on educating General Assembly members on the impact of property tax revenue on government services, providing recommendations to meet the select committee’s goals while minimizing harm, and advocating for common-sense property tax relief options as a tool for counties to use.
Timeline of Events
- House of Representatives
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.
- Senate
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.
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.
- NCACC
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.
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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Educational Resources
NCACC Proposed Property Tax Reform Recommendations
On April 8, NCACC provided the North Carolina General Assembly with four recommendations of property tax reform. These targeted adjustments aim to enhance the property tax system while maintaining its integrity.
Property Tax Moratorium: Impacts on North Carolina Counties
This resource (PDF) outlines the potential impacts of a property tax moratorium on North Carolina counties, including budget uncertainty, reduced funding for essential services, and increased inequities among taxpayers. It highlights key fiscal pressures and the importance of timely property revaluations.
Property Tax 101
Need help explaining what county property tax is and what it’s used for? This two-page document (PDF) provides a simple breakdown with easy-to-understand terms and graphics.
Roles and Responsibilities of Local Government / Property Taxes and the Role of Counties
This presentation (PDF) was given to the House Select Committee by NCACC Executive Director Kevin Leonard on January 14, 2026.
Research Pulse: What’s a Reappraisal?
This CountyQuarterly article (PDF) from Summer 2025 (p. 28) explains the reappraisal process, why it matters, the county’s authority, and the schedule for reappraisals.
North Carolina’s Innovative Property Tax System
This CountyQuarterly article (PDF) from Fall 2019 (p. 44) provides an in-depth look at the North Carolina Property Tax Solution (NCPTS) – a state-of-the-art property tax program owned and licensed to counties by NCACC that helps counties manage property tax records and billing.
General Information
- House Select Committee on Property Tax Reduction and Reform – View the list of members, proposed bills, and meeting documents
- County Budget, Tax, and Finance Information – View the results of the 2025-2026 survey
Questions and Media Inquiries
For additional information about property tax reduction and reform, please reach out to the NCACC Advocacy and Policy team at [email protected].
For media inquiries, please email [email protected] with your questions, contact information, organization, and deadline.