HB 101 North Carolina House · 2025-2026 Session

Property Tax Appeal Process Transparency.

HB 101 requires county and municipal property tax boards to notify property owners in simple language about their right to appeal appraisals that increase by 30% or more compared to prior years. It mandates boards to automatically review such properties and provide written notices within a timeframe allowing owners to act on their appeal rights. The bill directly affects property owners with significant appraisal increases, ensuring they receive clear information about the appeals process. It applies to both county boards of equalization and municipal tax review bodies, aiming to make the system more transparent without changing tax rates or assessment standards.
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
The bill underwent significant formatting and metadata updates between the 'Filed' version and 'Edition 1', including changes to the header information, bill number, and page numbering. The substantive policy content regarding property tax appeal processes remains unchanged, with no modifications to eligibility criteria, funding amounts, or enforcement mechanisms.
TECHNICAL

Header information was reformatted with updated bill number from DRH30046-NIf-37 to H101-v-1, and session information was restructured.

Added a reference directing readers to the North Carolina General Assembly website for a complete list of sponsors.

Referred to committees section was expanded to include Rules, Calendar, and Operations of the House, Housing and Development, and Finance committees.

Page numbering and footer information were updated from DRH30046-NIf-37 to House Bill 101-First Edition.

Floor votes

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Full legislative history

Actions timeline

Total actions
3
Key actions
0
Committee
1
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

Sponsors

No sponsor information available.