North Carolina S889: Property Tax Reappraisal Moratorium.

What the bill says

An act requiring certain counties with reappraisals effective as of january 1, 2026, to use a schedule of values adopted prior to that date for the 2026-2027 fiscal year, requiring those counties to use the 2026 schedule of values for 2027-2028 and future fiscal years until the county's next general reappraisal, and requiring county assessors to pay an examination fee.

From the enrolled text:

AN ACT REQUIRING CERTAIN COUNTIES WITH REAPPRAISALS EFFECTIVE AS OF JANUARY 1, 2026, TO USE A SCHEDULE OF VALUES ADOPTED PRIOR TO THAT DATE FOR THE 2026-2027 FISCAL YEAR, REQUIRING THOSE COUNTIES TO USE THE 2026 SCHEDULE OF VALUES FOR 2027-2028 AND FUTURE FISCAL YEARS UNTIL THE COUNTY'S NEXT GENERAL REAPPRAISAL, AND REQUIRING COUNTY ASSESSORS TO PAY AN EXAMINATION FEE. The General Assembly of North Carolina enacts: 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 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 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 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 …

Read the full official text

Sponsors

• Berger, Phil (R, 26) · primary sponsor
• Jackson, Brent (R, 9) · primary sponsor
• Jarvis, Steve (R, 30) · primary sponsor
• Alexander, W. Ted (R, 44)
• Barnes, Lisa S. (R, 11)
• Burgin, Jim (R, 12)
• Ford, Carl (R, 33)
• Galey, Amy S. (R, 25)
• Lazzara, Michael A. (R, 6)
• McInnis, Tom (R, 21)
• Measmer, Chris (R, 34)
• Moffitt, Timothy D. (R, 48)

Latest actions

1. June 19, 2026: Ch. SL 2026-8
2. June 19, 2026: Signed by Gov. 6/19/2026
3. June 10, 2026: Pres. To Gov. 6/10/2026
4. June 10, 2026: Ratified
5. June 10, 2026: Ordered Enrolled
6. June 10, 2026: Passed 3rd Reading
7. June 9, 2026: Passed 2nd Reading
8. June 9, 2026: Added to Calendar
9. June 9, 2026: Cal Pursuant Rule 36(b)
10. June 9, 2026: Re-ref Com On Rules, Calendar, and Operations of the House

Votes

• Property Tax Reappraisal Moratorium. Third Reading (June 10, 2026): 69 yea, 43 nay, passed
• Property Tax Reappraisal Moratorium. Second Reading (June 9, 2026): 71 yea, 44 nay, passed
• Property Tax Reappraisal Moratorium. Third Reading (May 6, 2026): 35 yea, 8 nay, passed
• Property Tax Reappraisal Moratorium. Second Reading (May 5, 2026): 36 yea, 9 nay, passed
• Property Tax Reappraisal Moratorium. Amendment 2 (May 5, 2026): 28 yea, 17 nay, passed

Common questions

What is S889?

S889 is a bill in the North Carolina Legislature (2025-2026 Session): Property Tax Reappraisal Moratorium.

What does S889 do?

In its own words: An act requiring certain counties with reappraisals effective as of january 1, 2026, to use a schedule of values adopted prior to that date for the 2026-2027 fiscal year, requiring those counties to use the 2026 schedule of values for 2027-2028 and future fiscal years until the county's next general reappraisal, and requiring county assessors to pay an examination fee.

What is the status of S889?

Signed into law as of June 19, 2026. Latest action: Ch. SL 2026-8 (June 19, 2026).

Who sponsored S889?

Berger, Phil (R, 26), with 11 co-sponsors.

Where is the official record for S889?

On the North Carolina Legislature website: https://www.ncleg.gov/BillLookUp/2025/S889