Prop. Tax Appeal Process Transparency.

GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025
H 1
HOUSE BILL 101

Short Title: Prop. Tax Appeal Process Transparency. (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
*H101-v-1*
A BILL TO BE ENTITLED 1
AN ACT TO REQUIRE A NOTIFICATION PROCESS REGARDING PROPERTY OWNERS' 2
RIGHT TO APPEAL PROP ERTY APPRAISALS AND TO REQUIRE AUTOMATIC 3
REVIEW BY BOARDS OF EQUALIZATION AND REV IEW IN CERTAIN 4
INSTANCES. 5
The General Assembly of North Carolina enacts: 6
SECTION 1. G.S. 105-322 reads as rewritten: 7
"§ 105-322. County board of equalization and review. 8
… 9
(g) Powers and Duties. – The board of equalization and review has the following powers 10
and duties: 11
(1) Duty to Review Tax Lists. – The board shall examine and review the tax lists 12
of the county for the current year to the end that all taxable property shall be 13
listed on the abstracts and tax records of the county and appraised according 14
to the standard required by G.S. 105-283, and the board shall c orrect the 15
abstracts and tax records to conform to the provisions of this Subchapter. In 16
carrying out its responsibilities under this subdivision (g)(1), the board, on its 17
own motion or on sufficient cause shown by any person, shall: 18
… 19
g. Examine for accur acy and compliance with the provisions of this 20
Subchapter every property listed and appraised at a figure equal to or 21
greater than thirty percent (30%) of its most recent prior listing and 22
appraisal. 23
(1a) Duty to Provide Notice of Appeal. – The board shall give notice, written in 24
plain, easily understood language, of the appeals process afforded by this 25
section. The notice required by this subdivision shall be provided to property 26
owners within a time frame that allows owners a reasonable opportunity to 27
exercise their right to appeal under this section. 28
…." 29
SECTION 2. G.S. 105-328(b)(4) reads as rewritten: 30
"(4) The governing body shall, with respect to property subject to city or town 31
taxation, be vested with the powers and duties vested by this Subchapt er in 32
boards of county commissioners and boards of equalization and review. 33
Appeals may be taken from the municipal board of equalization and review or 34
General Assembly Of North Carolina Session 2025
Page 2 House Bill 101-First Edition
governing body to the Property Tax Commission in the manner provided in 1
this Subchapter for appeals from county boards of equalization and review 2
and boards of county commissioners. Municipal boards of equalization and 3
review shall also: 4
a. Examine for accuracy and compliance with the provisions of this 5
Subchapter every property listed and appraised at a fig ure equal to or 6
greater than thirty percent (30%) of its previous listing and appraisal. 7
b. Give notice , written in plain, easily understood language, of the 8
appeals process afforded by this section. The notice required by this 9
sub-subdivision shall be provided to property owners within a time 10
frame that allows owner s a reasonable opportunity to exercise their 11
right to appeal under this section." 12
SECTION 3. This act is effective when it becomes law and applies to the operations 13
of county and municipal boards of equalization and review on or after that date. 14