North Carolina Senate Bill Would Pause Property Tax Revaluations in 12 Counties Until 2027
Why It Matters
North Carolina homeowners facing sharply higher property tax bills may soon get temporary relief under legislation moving through the state Senate. Senate Bill 889 would halt property tax revaluations for 12 counties in 2026, giving the General Assembly time to pursue broader reform without forcing taxpayers to absorb sudden increases in the interim.
The proposal reflects mounting pressure on state lawmakers to address a growing tax burden on homeowners — an issue that has prompted parallel efforts in both chambers of the North Carolina legislature.
What Happened
Senate Leader Phil Berger (R-Rockingham) filed Senate Bill 889, which would freeze all proposed property value adjustments for 2026 and push them to 2027. The bill received its first committee hearing in the Senate Finance Committee and subsequently advanced to the Senate Rules Committee.
Berger said the moratorium is intended to give the General Assembly breathing room to carefully study property tax reform options rather than rush to a decision. “Residents across North Carolina are seeing their property values skyrocket after revaluations, and it’s imperative that the General Assembly take a thoughtful approach to address property tax concerns,” Berger said in a statement. “This approach gives residents some certainty on their tax bills while allowing policymakers ample time to put forward proposals to rein in property tax increases.”
Sen. Steve Jarvis (R-Davidson), a primary sponsor of the bill and member of the Senate’s property tax working group, emphasized the need for a measured approach. “I think this is a way to give us time to look at the tax structure of property tax,” Jarvis said during the Finance Committee hearing. He clarified that the moratorium would not prevent local governments from adjusting tax rates, but would delay the use of 2026 revaluations until the following year. The revaluation appeal process would also be extended to 2027.
By the Numbers
12 — The number of North Carolina counties currently conducting revaluations that would be affected by the moratorium.
2027 — The year revaluations and the appeal process would be pushed to if the bill passes.
1 — Senate committee, made up of Republican senators, created by Berger specifically to study property tax reform ahead of the short session.
The 12 affected counties are Anson, Bladen, Buncombe, Chowan, Clay, Davidson, Guilford, Harnett, Onslow, Pamlico, Pender, and Scotland.
Zoom Out
North Carolina is not alone in confronting the political and financial fallout from surging property valuations. Across the country, rising home values have translated into higher tax bills, prompting state-level responses ranging from rate caps to assessment freezes. South Dakota recently enacted measures to reduce property taxes for homeowners, reflecting a broader conservative push to limit the tax burden on property owners without dismantling local government structures entirely.
In the North Carolina House, Speaker Destin Hall (R-Caldwell) is backing a separate proposal that would amend the state constitution to give the General Assembly authority to limit local property tax increases. Critics — including some Democrats and local government advocacy groups — argue that capping tax growth could force municipalities to cut essential services. Similar debates over whether structural changes amount to genuine reform or simply shift financial pressure have played out in other states, underscoring how politically complex the property tax issue has become.
What’s Next
Senate Bill 889 will next be taken up by the Senate Rules Committee before any potential floor vote. Berger’s property tax working group of Republican senators plans to use the short legislative session to develop and vet reform proposals.
Sen. Michael Lazzara (R-Onslow) advised residents in the 12 affected counties not to wait on the moratorium if they intend to challenge their assessments. “We would encourage anyone that received a notification, if they are appealing, to go ahead and move forward with those appeals and not wait until that 12-month period,” Lazzara said.
Sen. Brent Jackson (R-Sampson), who represents two of the affected counties, said local officials would welcome the delay. He cautioned that lawmakers must take care with whatever long-term solution they adopt. “This is a complicated issue when it comes to the counties,” Jackson said. “We don’t want to unintentionally do harm when we’re trying to help.”