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HB 102

Attorney general-elected.

2025 Regular Session Introduced by Bill Allemand and 14 co-sponsors

Requires NC assessors to issue plain-language notices to property owners before revaluations, showing reason, projected value and tax changes, plus contact info.

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Bill Summary · HB 102

Summary — HB 102: Real Property Appraisal — Owner Notification

Status: Passed 1st Reading (Introduced Aug 15, 2025)
Primary subject areas: appraisals, property taxation, owner notification, local government

Main purpose

HB 102 amends North Carolina’s appraisal statutes to require assessors to provide clear, plain‑language notices to property owners when a county (or certain municipalities) conducts a revaluation of real property. The goal is to improve transparency so owners understand why values change and how revaluation may affect their tax bills.

Key provisions

  • Amends G.S. 105‑317 (and related municipal provisions in G.S. 105‑328) to add a mandatory notice requirement in preparation for each statutorily required revaluation (see G.S. 105‑286).
  • The notice must be written “in plain, easily understood language” and must include:
    1. A concise summary of the reason for the revaluation.
    2. The projected increase or decrease in the appraised value of the owner’s property, expressed as a percentage compared to the prior year’s appraised value.
    3. The projected increase or decrease in the property’s tax liability, expressed as a percentage compared to the prior year’s tax liability.
    4. A website link, QR code, or phone number the owner can use to request additional information about the revaluation and the appeals process.
  • Applies to assessors preparing for each revaluation and to cities/towns that do not adopt alternate procedures under G.S. 105‑328.
  • Effective immediately upon becoming law and applies to notices issued on or after that date.

Who is affected

  • Property owners/taxpayers in counties and applicable municipalities undergoing revaluation (receivers of notices).
  • County and municipal assessors (responsible for preparing and delivering the required notices).
  • Local tax offices and other local government staff who may need to calculate and explain projected tax liability impacts.

Practical implications and potential impacts

  • Transparency: Owners receive clearer, standardized information about why values changed and expected percentage impacts on value and taxes.
  • Administrative effects: Assessors will need to calculate and publish estimated percentage changes in both appraised values and tax liability for each property — this may require coordinating appraisal outputs with current tax rates and could increase staff time and informational workload during revaluation cycles.
  • Public response: Better information may reduce confusion, but it could also generate more owner inquiries or appeals if projected tax impacts are concerning.
  • No new penalties or enforcement mechanisms are specified in the text; the statute sets an assessor duty to provide the described notice.

This bill emphasizes plain‑language communication from assessors to property owners to improve understanding of revaluations and the likely tax consequences.

Compiled from official sources — confirm details with the bill’s official record.

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