North Carolina 2025-2026 Regular Session

North Carolina House Bill H101 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		GENERAL ASSEMBLY OF NORTH CAROLINA
2	2		SESSION 2025
3		-	H 1
4		-	HOUSE BILL 101
	3	+	H D
	4	+	HOUSE BILL DRH30046-NIf-37
	5	+
5	6
6	7
7	8		Short Title: Prop. Tax Appeal Process Transparency. (Public)
8	9		Sponsors: Representative Cohn.
9		-	For a complete list of sponsors, refer to the North Carolina General Assembly web site.
10		-	Referred to: Rules, Calendar, and Operations of the House, if favorable, Housing and
11		-	Development, if favorable, Finance
12		-	February 12, 2025
13		-	H101 -v-1
	10	+	Referred to:
	11	+
	12	+	DRH30046 -NIf-37
14	13		A BILL TO BE ENTITLED 1
15	14		AN ACT TO REQUIRE A NOTIFICATION PROCESS REGARDING PROPERTY OWNERS ' 2
16	15		RIGHT TO APPEAL PRO PERTY APPRAISALS AND TO REQUIRE AUTOMATIC 3
17	16		REVIEW BY BOARD S OF EQUALIZATION AND REVIEW IN CERTAIN 4
18	17		INSTANCES. 5
19	18		The General Assembly of North Carolina enacts: 6
20	19		SECTION 1. G.S. 105-322 reads as rewritten: 7
21	20		"§ 105-322. County board of equalization and review. 8
22	21		… 9
23	22		(g) Powers and Duties. – The board of equalization and review has the following powers 10
24	23		and duties: 11
25	24		(1) Duty to Review Tax Lists. – The board shall examine and review the tax lists 12
26	25		of the county for the current year to the end that all taxable property shall be 13
27	26		listed on the abstracts and tax records of the county and appraised according 14
28	27		to the standard required by G.S. 105-283, and the board shall correct the 15
29	28		abstracts and tax records to conform to the provisions of this Subchapter. In 16
30	29		carrying out its responsibilities under this subdivision (g)(1), the board, on its 17
31	30		own motion or on sufficient cause shown by any person, shall: 18
32	31		… 19
33	32		g. Examine for accuracy and compliance with the provisions of this 20
34	33		Subchapter every property listed and appraised at a figure equal to or 21
35	34		greater than thirty percent (30%) of its most recent prior listing and 22
36	35		appraisal. 23
37	36		(1a) Duty to Provide Notice of Appeal. – The board shall give notice, written in 24
38	37		plain, easily understood language, of the appeals process afforded by this 25
39	38		section. The notice required by this subdivision shall be provided to property 26
40	39		owners within a time frame that allows owners a reasonable opportunity to 27
41	40		exercise their right to appeal under this section. 28
42	41		…." 29
43	42		SECTION 2. G.S. 105-328(b)(4) reads as rewritten: 30
44	43		"(4) The governing body shall, with respect to property subject to city or town 31
45	44		taxation, be vested with the powers and duties vested by this Subchapter in 32
46	45		boards of county commissioners and boards of equalization and review. 33
47		-	Appeals may be taken from the municipal board of equalization and review or 34 General Assembly Of North Carolina Session 2025
48		-	Page 2 House Bill 101-First Edition
49		-	governing body to the Property Tax Commission in the manner provided in 1
50		-	this Subchapter for appeals from county boards of equalization and review 2
51		-	and boards of county commissioners. Municipal boards of equalization and 3
52		-	review shall also: 4
53		-	a. Examine for accuracy and compliance with the provisions of this 5
54		-	Subchapter every property listed and appraised at a figure equal to or 6
55		-	greater than thirty percent (30%) of its previous listing and appraisal. 7
56		-	b. Give notice, written in plain, easily understood language, of the 8
57		-	appeals process afforded by this section. The notice required by this 9
58		-	sub-subdivision shall be provided to property owners within a time 10
59		-	frame that allows owners a reasonable opportunity to exercise their 11
60		-	right to appeal under this section." 12
61		-	SECTION 3. This act is effective when it becomes law and applies to the operations 13
62		-	of county and municipal boards of equalization and review on or after that date. 14
	46	+	Appeals may be taken from the municipal board of equalization and review or 34
	47	+	governing body to the Property Tax Commission in the manner provided in 35
	48	+	this Subchapter for appeals from county boards of equalization and review 36
	49	+	H.B. 101
	50	+	Feb 11, 2025
	51	+	HOUSE PRINCIPAL CLERK General Assembly Of North Carolina Session 2025
	52	+	Page 2 DRH30046-NIf-37
	53	+	and boards of county commissioners. Municipal boards of equalization and 1
	54	+	review shall also: 2
	55	+	a. Examine for accuracy and compliance with the provisions of this 3
	56	+	Subchapter every property listed and appraised at a figure equal to or 4
	57	+	greater than thirty percent (30%) of its previous listing and appraisal. 5
	58	+	b. Give notice, written in plain, easily understood language, of the 6
	59	+	appeals process afforded by this section. The notice required by this 7
	60	+	sub-subdivision shall be provided to property owners within a time 8
	61	+	frame that allows owners a reasonable opportunity to exercise their 9
	62	+	right to appeal under this section." 10
	63	+	SECTION 3. This act is effective when it becomes law and applies to the operations 11
	64	+	of county and municipal boards of equalization and review on or after that date. 12