Establish Law Student Encouragement Scholarship Pilot Program

136th Legislature (2025-2026) Introduced by Sean Brennan and 7 co-sponsors

HB 101 requires boards of equalization to issue plain-language notice of appeal rights and automatically review any property with a 30% or more appraisal increase.

Referred to committee

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Purpose / Intent

HB 101 is intended to increase transparency and owner awareness in the property tax appraisal and appeal process by (1) requiring local boards of equalization and review to give clear notice of owners’ appeal rights and (2) requiring automatic review of large increases in appraisal values. The bill aims to ensure taxpayers receive timely, plain‑language notice so they can exercise appeal rights and to prompt board scrutiny where values jump substantially.

Key provisions

Amends G.S. 105‑322 (county boards of equalization and review) and G.S. 105‑328(b)(4) (municipal boards) to add two main duties:

Notice requirement: Boards must give written notice, “in plain, easily understood language,” explaining the appeals process and the property owner’s right to appeal. Notices must be provided within a time frame that allows a reasonable opportunity to file an appeal.
Automatic review duty: Boards must examine for accuracy every property whose current listing/appraisal is equal to or greater than a 30% increase over its most recent prior listing/appraisal. The bill directs the board to review such properties on its own motion (or on sufficient cause shown).

Applies the same notice and automatic review duties to municipal boards of equalization and review (parity between county and municipal processes).

Effective date: the act is effective when it becomes law and applies to county and municipal board operations on or after that date.

Who is affected

Property owners: will receive clearer written notice of appeal rights and may see additional reviews when appraisals jump sharply.

County and municipal boards of equalization and review: new statutory duties to provide notice and to automatically review properties with ≥30% appraisal increases.

Local tax assessors and clerk offices: will likely handle increased notice distribution, case processing, and potential additional review work.

Property Tax Commission and courts: may see changes in appeal volume or timing.

Procedural / implementation notes

The statute specifies plain‑language notices and a “time frame” sufficient for owners to pursue appeals but does not prescribe a specific number of days in the text provided; implementing guidance or local practice may define the exact timing.

The 30% threshold applies to comparison with the property’s “most recent prior listing and appraisal.”

No explicit fiscal appropriation in the text; potential administrative costs (mailing, staff time, hearings) would be borne by local governments and could be offset by efficiencies or by reducing unchallenged overassessments.

Expected effects and considerations

Likely increases in taxpayer awareness and potentially higher rates of appeals for properties with steep value increases.

Administrative workload and modest costs for boards and local governments (notice mailings, additional reviews, hearings).

Potential revenue effects if successful appeals lower assessed values; conversely, earlier reviews could correct overassessments before tax bills issue.

Bill