Bill > H102

This bill requires county assessors and city/town assessors to provide property owners with a detailed, plain-language notice during real property revaluations. The notice must include four key pieces of information: a concise explanation of why the revaluation is happening, the projected percentage change in the property's appraised value compared to the previous year, the projected percentage change in the property's tax liability compared to the previous year, and a website link, QR code, or phone number where owners can get additional information about the revaluation and appeals process. The bill amends two sections of North Carolina General Statutes (G.S. 105-317 and G.S. 105-328) to mandate these notification requirements, applying to both single-county assessors and municipalities located in multiple counties. The goal is to improve transparency and help property owners better understand changes in their property valuation and potential tax implications. The law becomes effective immediately upon enactment and applies to notices issued on or after that date.

Government Affairs

https://www.ncleg.gov/BillLookUp/2025/H102