North Carolina S889 mandates counties with reappraisals effective January 1, 2026, to use prior schedules of values for the 2026-2027 fiscal year and.
North Carolina S889 requires counties with reappraisals effective January 1, 2026, to use the schedule of values from the previous reappraisal for the 2026-2027 fiscal year. Starting from the 2027-2028 fiscal year, these counties must use the 2026 schedule of values until the next general reappraisal. The bill also mandates that county assessors pay a $20 examination fee to the Department of Revenue and attend at least 30 hours of instruction in property appraisal every 24 months. The act is effective when it becomes law, with certain provisions taking effect on October 1, 2026.
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- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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