H101

Prop. Tax Appeal Process Transparency

Introduced·2/11/25

North Carolina H101 enhances property tax appeal transparency by requiring clear notices and automatic reviews.

North Carolina H101 mandates that boards of equalization and review provide written notices in plain language about property owners' right to appeal property appraisals. It also requires these boards to automatically review properties appraised at 30% or more than their previous listing. This act applies to county and municipal boards of equalization and review, ensuring a transparent and accessible appeal process for property owners.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Rules, Calendar, and Operations of the House Committee
Next
Committee decision

Sponsors

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16
2
RR
Democratic CaucusRepublican Caucus

History

Feb 12, 2025

House

Passed 1st Reading

Feb 12, 2025

House

Ref to the Com on Rules, Calendar, and Operations of the House, if favorable, Housing and Development, if favorable, Finance

Feb 11, 2025

House

Filed