Bill > H101

This bill aims to enhance transparency and accountability in the property tax assessment and appeals process by requiring county and municipal boards of equalization and review to take two key actions. First, these boards must now automatically examine properties that have been listed and appraised at a value equal to or greater than 30% of their previous assessment for accuracy and compliance with existing tax regulations. Second, the boards are mandated to provide property owners with a written notice explaining the appeals process in clear, easily understandable language, and this notice must be sent with sufficient time for owners to reasonably exercise their right to appeal their property's assessment. The bill applies to both county and municipal property tax boards and becomes effective immediately upon becoming law, meaning these new requirements will apply to board operations from that point forward. The goal appears to be providing property owners with more information and opportunities to challenge what they may perceive as incorrect property valuations, thereby promoting fairness in the property tax assessment system.

Government Affairs

https://www.ncleg.gov/BillLookUp/2025/H101