North Carolina 2025-2026 Regular Session

North Carolina House Bill H102

Introduced
2/11/25  

Caption

Real Property Appraisal - Owner Notification

Impact

If enacted, HB 102 would amend the existing statutes regarding real property appraisal, requiring assessors to deliver notifications in a plain language format. This change is significant as it seeks to improve the transparency in the appraisal process, ultimately aiming to empower property owners with better insights into their property valuations and tax obligations. By standardizing the notification process, the bill also intends to minimize confusion and frustration that property owners may feel during revaluation periods.

Summary

House Bill 102, titled 'Real Property Appraisal - Owner Notification', aims to enhance the communication process between property assessors and property owners during revaluations. The bill mandates assessors to provide a clear and concise notification to property owners that outlines the reasons for the revaluation, including projected changes in appraised value and tax liability. This approach is intended to ensure that property owners are adequately informed about the potential impacts of revaluation on their properties and can make an informed appeal if necessary.

Sentiment

The sentiment surrounding HB 102 appears to be largely positive among legislators and advocacy groups focused on property rights and transparency. Supporters argue that this bill represents a step forward in fostering accountability within property assessment practices and protecting the interests of property owners. However, some concerns have been raised about the cost implications and administrative burden that may arise for assessors in implementing these new requirements.

Contention

Notable points of contention primarily revolve around the practicality of executing the bill's provisions, particularly in jurisdictions with limited resources. Critics suggest that while the intent is noble, the additional workload on assessors could lead to delays and inefficiencies in property evaluations. Nevertheless, proponents maintain that the benefits of clearer communication and enhanced owner awareness will ultimately outweigh these challenges.

Companion Bills

No companion bills found.

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