North Carolina Senate Leader Proposes Halt to Property Tax Revaluations
Senate Leader Phil Berger proposes freezing property revaluations in 12 counties until 2027 while lawmakers study tax reform options.
RALEIGH, NORTH CAROLINA — Senate Leader Phil Berger has filed legislation to temporarily halt property tax revaluations across 12 North Carolina counties, citing rising property values and taxpayer concerns.
Senate Bill 889 would freeze all proposed property value adjustments until 2027, affecting counties currently conducting revaluations this year. Berger said the pause would provide the General Assembly time to develop comprehensive property tax reform measures.
“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.”
Twelve Counties Affected by Proposed Moratorium
The legislation would apply to Anson, Bladen, Buncombe, Chowan, Clay, Davidson, Guilford, Harnett, Onslow, Pamlico, Pender and Scotland counties. These jurisdictions are currently scheduled to implement new property valuations in 2026.
Sen. Steve Jarvis, a primary sponsor of the bill and member of the Senate’s property tax working group, said taxpayers face significant financial pressure from rising assessments. “Our citizens are significantly … burdened with taxes and property tax bills,” said Jarvis, who represents Davidson County.
Senate Committee to Study Reform Options
Berger has established a committee of Republican senators to examine property tax issues and develop potential reforms. The working group plans to present policy recommendations during the upcoming short legislative session.
“I think this is a way to … give us time to look at the tax structure of property tax,” Jarvis said, emphasizing the need for comprehensive review before implementing new valuations.
The proposed moratorium reflects growing concern among state lawmakers about the impact of property revaluations on homeowners and businesses. Property assessments typically occur every eight years in North Carolina, with counties conducting revaluations on rotating schedules to reflect current market values.
Local governments rely heavily on property tax revenue to fund essential services including schools, law enforcement, and infrastructure projects. The temporary halt could affect budget planning for affected counties while the legislature considers long-term reform measures.
Senate Bill 889 requires approval from both chambers of the General Assembly before taking effect. The legislation comes as property values have increased significantly across much of North Carolina in recent years, leading to higher tax bills for many residents even when tax rates remain unchanged.
