S.889

Property Tax Reappraisal Moratorium

Chamber Passed·hearing on 6/9/26

North Carolina S889 mandates counties to use prior schedules of values for property tax reappraisals and requires county assessors to pay an.

North Carolina S889 requires counties with reappraisals effective as of January 1, 2026, to use a schedule of values adopted prior to that date for the 2026-2027 fiscal year. It mandates that these counties use the 2026 schedule of values for 2027-2028 and future fiscal years until the next general reappraisal. Additionally, the bill requires county assessors to pay a $20 examination fee to the Department of Revenue. The act also mandates continuing education for county assessors and declares the office of county assessor to be one that may be held concurrently with other offices.

Included in complete analysis

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

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Where it stands

JUN9Tue
Last
Passed the Senate · 35–8 · May 6
Current
State and Local Government Committee
Next
Hearing · this Tuesday

Sponsors

0
15
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Democratic CaucusRepublican Caucus

Roll Call Votes

35 Yea

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8 Nay

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6 Absent

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Calendar

Jun 9

2:00 PM

State and Local Government Hearing

Apr 30

9:00 AM

Rules and Operations of the Senate Hearing

History

Jun 3

House

Withdrawn From Com

Jun 3

House

Re-ref to the Com on State and Local Government, if favorable, Finance, if favorable, Rules, Calendar, and Operations of the House

May 11

House

Passed 1st Reading