HB 102 North Carolina House · 2025-2026 Session

Real Property Appraisal - Owner Notification.

HB 102 requires North Carolina property assessors to send clear, plain-language notifications to property owners during revaluations. It mandates that these notices include: (1) a simple explanation of why the revaluation is happening, (2) the projected percentage change in the property's appraised value compared to the previous year, (3) the projected percentage change in the property's tax bill, and (4) a website link, QR code, or phone number for additional information or appeals. This applies to all property owners receiving revaluation notices under state law, including those in municipalities spanning multiple counties. The bill takes effect for notices issued on or after its effective date, aiming to improve transparency in property tax assessments.

Bill status in committee 1 of 4 stages cleared

Introduction

Feb 2025

Committee Review

Floor Vote

Governor

Introduced Feb 11, 2025 Last action Feb 12, 2025

Maddy AI version diff · 1 comparison

What changed between versions

Filed → Edition 1 · 4 edits

MODERATE

This bill update primarily involves formatting and metadata changes rather than substantive policy modifications. The bill number, filing date, and sponsor information were updated to reflect the current legislative session, while the core content regarding property owner notification requirements remains unchanged.

TECHNICAL

Updated bill metadata including session year (2025), filing date (February 11, 2025 to February 12, 2025), and bill tracking numbers from DRH40073-NIf-36 to H102-v-1

Changed sponsor information to direct readers to the North Carolina General Assembly website for a complete list of sponsors

Updated committee referral information to include Rules, Calendar, and Operations of the House, Housing and Development, and Finance committees

REQUIREMENT

The substantive requirements for property owner notification during revaluations remain identical, including the need for clear language explaining revaluation reasons, projected value changes, tax liability changes, and contact information for appeals

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Feb 12, 2025

Committee

Ref to the Com on Rules, Calendar, and Operations of the House, if favorable, Housing and Development, if favorable, Finance

lower

Feb 11, 2025

Introduced

Filed

lower

0 primary · 18 co-sponsors