North Carolina HB 102: Real Property Appraisal - Owner Notification.

Bill Text

GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025
H 1
HOUSE BILL 102

Short Title: Real Property Appraisal - Owner Notification. (Public)
Sponsors: Representative Cohn.
For a complete list of sponsors, refer to the North Carolina General Assembly web site.
Referred to: Rules, Calendar, and Operations of the House, if favorable, Housing and
Development, if favorable, Finance
February 12, 2025
*H102-v-1*
A BILL TO BE ENTITLED 1
AN ACT TO REQUIRE ASSESSORS TO INTELLIGIBLY NOTIFY PROPERTY OWNERS 2
OF PERTINENT APPRAISAL AND TAX INFORMATION DURING A 3
REVALUATION. 4
The General Assembly of North Carolina enacts: 5
SECTION 1. G.S. 105-317 reads as rewritten: 6
"§ 105-317. Appraisal of real property; adoption of schedules, standards, and rules. 7
... 8
(b) In preparation for each revaluation of real property required by G.S. 105-286, it shall 9
be the duty of the assessor to see that: 10
... 11
(8) Notice, written in plain, easily understood language, is given to the owner and 12
includes the following information: 13
a. A concise summary of the reason for the revaluation. 14
b. The projected increase or decrease in the appraised value of the 15
property, expressed as a percentage, compared to the appraised value 16
of the property in the year immediately preceding the revaluation. 17
c. The projected increase or decrease in the property's tax liability, 18
expressed as a percentage, compared to the property's tax liability in 19
the year immediately preceding the revaluation. 20
d. A website link, QR code, or phone number that the owner may use to 21
request additional information concerning the revaluation and the 22
appeals process. 23
...." 24
SECTION 2. G.S. 105-328 reads as rewritten: 25
"§ 105-328. Listing, appraisal, and assessment of property subject to taxation by cities and 26
towns situated in more than one county. 27
... 28
(b) Should the governing body of a city or town situated in two or more counties not 29
adopt the procedure provided in subsection (a), above, all property subject to taxation by the 30
municipality shall be listed, appraised, and assessed as provided in subdivisions (b)(1) through 31
(b)(6), (b)(7), below. 32
... 33

General Assembly Of North Carolina Session 2025
Page 2 House Bill 102-First Edition
(7) In preparation for each revaluation of real property conducted pursuant to this 1
subsection, it shall be the duty of the assessor to see that notice, written in 2
plain, easily understood language, is given to the owner and includes the 3
following information: 4
a. A concise summary of the reason for the revaluation. 5
b. The projected increase or decrease in the appraised value of the 6
property, expressed as a percentage, compared to the appraised value 7
of the property in the year immediately preceding the revaluation. 8
c. The projected increase or decrease in the property's tax liability, 9
expressed as a percentage, compared to the property's tax liability in 10
the year immediately preceding the revaluation. 11
d. A website link, QR code, or phone number that the owner may use to 12
request additional information concerning the revaluation and the 13
appeals process." 14
SECTION 3. This act is effective when it becomes law and applies to notices issued 15
on or after that date. 16