North Carolina legislation · 2025-2026 Session
North Carolina S474: Adjust Counties/Reappraisal Moratorium.
Status: Signed into law, July 8, 2026
What the bill says
An act to adjust the counties subject to the property tax reappraisal moratorium in session law 2026-8.
From the introduced text:
AN ACT TO ADJUST THE COUNTIES SUBJECT TO THE PROPERTY TAX REAPPRAISAL MORATORIUM IN SESSION LAW 2026-8. The General Assembly of North Carolina enacts: SECTION 1. Section 1 of S.L. 2026-8 reads as rewritten: "SECTION 1.(a) 2026 Taxable Year. - Notwithstanding any provision of law to the contrary and effective only for the taxable year beginning July 1, 2026, every a county (i) with a population of 15,000 or greater according to the latest federal decennial census and (ii) in which a reappraisal of real property became effective as of January 1, 2026, shall not use the schedule of values adopted by the board of county commissioners in accordance with that reappraisal that became effective as of January 1, 2026, but shall instead use the schedule of values adopted in accordance with the county's most recent previous reappraisal effective prior to January 1, 2026. "SECTION 1.(b) 2027 and Future Taxable Years. - Notwithstanding any provision of law to the contrary, effective for the taxable year beginning July 1, 2027, every a county (i) with a population of 15,000 or greater according to the latest federal decennial census and (ii) in which a reappraisal of real property became effective as of January 1, 2026, shall use the schedule of values adopted by the board of county commissioners in accordance with the …
Sponsors
- Berger, Phil (R, 26) · primary sponsor
- Moffitt, Timothy D. (R, 48) · primary sponsor
- Jarvis, Steve (R, 30) · primary sponsor
- Alexander, W. Ted (R, 44)
- Barnes, Lisa S. (R, 11)
- Brinson, Bob (R, 3)
- Britt, Danny Earl (R, 24)
- Burgin, Jim (R, 12)
- Craven, David W. (R, 29)
- Daniel, Warren (R, 46)
- Ford, Carl (R, 33)
- Galey, Amy S. (R, 25)
Latest actions
- : Ch. SL 2026-47
- : Signed by Gov. 7/7/2026
- : Pres. To Gov. 7/2/2026
- : Ratified
- : Ordered Enrolled
- : Conf Report Adopted 3rd
- : Conf Report Adopted 2nd
- : Conf Report Passed 2nd
- : Conf Held As Material
- : Placed On Cal For 06/30/2026
Votes
- Adjust Counties/Reappraisal Moratorium. R3 Ruled Mat'l C RPT Adoption (July 1, 2026): 74 yea, 40 nay, passed
- Adjust Counties/Reappraisal Moratorium. Conference Rpt Third Reading (July 1, 2026): 40 yea, 7 nay, passed
- Adjust Counties/Reappraisal Moratorium. R2 Ruled Mat'l C RPT Adoption (June 30, 2026): 68 yea, 44 nay, passed
- Adjust Counties/Reappraisal Moratorium. Conference Rpt Second Reading (June 30, 2026): 44 yea, 5 nay, passed
- Adjust Counties/Reappraisal Moratorium. Second Reading Motion 9 To Concur (June 23, 2026): 12 yea, 33 nay, failed
- Adjust Counties/Reappraisal Moratorium. Third Reading (June 17, 2026): 111 yea, 1 nay, passed
Subjects: COUNCIL OF STATE, GOVERNMENT EMPLOYEES, STATE EMPLOYEES, ARTIFICIAL INTELLIGENCE, PUBLIC, INFORMATION TECHNOLOGY, REPORTING, VACANCIES
Common questions
- What is S474?
- S474 is a bill in the North Carolina Legislature (2025-2026 Session): Adjust Counties/Reappraisal Moratorium.
- What does S474 do?
- In its own words: An act to adjust the counties subject to the property tax reappraisal moratorium in session law 2026-8.
- What is the status of S474?
- Signed into law as of July 8, 2026. Latest action: Ch. SL 2026-47 (July 8, 2026).
- Who sponsored S474?
- Berger, Phil (R, 26), with 11 co-sponsors.
- Where is the official record for S474?
- On the North Carolina Legislature website: https://www.ncleg.gov/BillLookUp/2025/S474
Source: official North Carolina record. Tracked by Delilah, AI for legislation across all 50 states and Congress.