The Carolina Journal published the following article on June 10, 2026, regarding action on a pending property tax bill.

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The North Carolina House gave final approval to a bill delaying the use of new property tax values in counties that conducted 2026 reappraisals, sending the measure to Gov. Josh Stein.

House lawmakers approved Senate Bill 889, the Property Tax Reappraisal Moratorium, by a vote of 70-42.

“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,” Senate Leader Phil Berger, R-Guilford, 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.”

Primary sponsors of SB 889, titled the “Property Tax Reappraisal Moratorium,” are Berger, as well as Sen. Brent Jackson, R-Sampson; and Sen. Steve Jarvis, R-Davidson. Both Jackson and Jarvis are members of a Senate property tax working group Berger convened earlier this year.

Under the bill, counties that conducted property revaluations this year would be required to ignore their newly updated property values for the 2026-27 fiscal year and instead continue using values from their previous reappraisal. Beginning in the 2027-28 fiscal year, counties would then adopt the 2026 reappraisal values and continue using them until their next scheduled reappraisal cycle.

“This is a good first step for residents across North Carolina who are feeling the tax impacts of increasing property values,” Berger said.

The Senate passed the measure in May on a 35-8 vote.

Backed in the House by Reps. John Blust, R-Guilford, and Alan Branson, R-Guilford, the measure comes as Guilford County residents are seeing significant increases in assessed property values following the county’s latest revaluation. Those higher valuations could translate into larger tax bills, depending on the rates adopted by local officials.

“Guilford County’s revaluation numbers make it clear that lower- and middle-income families will be hit the hardest by rising property taxes at a time when many are barely able to make ends meet,” Blust said. “If property taxes increase to the point where people can no longer afford their homes, then we have a serious problem. This moratorium gives Guilford homeowners breathing room so families aren’t taxed out of their own communities.”

Branson, who has operated a small business in Guilford County, said the proposal is intended to give residents relief from higher tax bills tied to rising property values.

“I’ve spent years running a small business and serving the people of Guilford County, and I know what happens when local government starts treating taxpayers like an endless source of revenue,” Branson said. “The issues facing our county won’t be solved by sending our people higher property tax bills. That’s why I support this legislation to protect the hardworking families who simply want to stay in their homes.”

During debate on the floor, several Democrats spoke in opposition to the legislation.

“I strongly believe that this bill is shortsighted to attempt to ease short-term financial pain,” said Rep. Tracy Clark, D-Guilford. “It will cause catastrophic trickle-down effects to all of the vital services uplifting Guilford County, from our schools to our public safety and beyond.”

Clark suggested that the legislation would cost Guildford County Schools $58 million in the upcoming fiscal year.

“We continually, in this building, make our public schools do more with less, and the fact that we have no state budget and we’re now passing this moratorium to prevent our county from doing what they need to do to pass their budget,” said Clark, a public school parent. “Taking away $58 million from Guilford County schools? I think it is disgusting and a disgrace.”

Several Guilford County Democrats, including Reps. Tracy Clark, D-Guilford; Amos Quick, D-Guilford; Pricey Harrison, D-Guilford; and Amanda Cook, D-Guilford, spoke and voted against the bill on the House floor.

Under current law, counties must reappraise all real property at least once every eight years, though counties may choose to conduct reappraisals more frequently. 

Nine counties with reappraisals scheduled to take effect Jan. 1, 2026, would fall under the bill.

The measure now heads to Stein, who can sign it, veto it, or allow it to become law without his signature.

The reappraisal moratorium is one piece of a broader property-tax debate at the General Assembly. Lawmakers have also sent voters a proposed constitutional amendment that would require limits on local government property tax levy increases. 

That measure, House Bill 1089, will appear on the November 2026 statewide ballot after passing the House 73-46 and the Senate 31-15. A levy limit would restrict how much total property tax revenue a local government can collect, though the amendment leaves the details for lawmakers to set later if voters approve it.