House Bill 102 would require county and municipal assessors to give property owners clearer, plain-language notice during real property revaluations. The notice would have to explain why the revaluation is occurring, estimate the projected percentage change in appraised value, and estimate the projected percentage change in property tax liability compared with the prior year. It would also have to provide a website link, QR code, or phone number so owners can request more information about the revaluation and the appeals process.
The bill amends two statutes governing property appraisal and municipal taxation in multi-county cities and towns: G.S. 105-317 and G.S. 105-328. It applies to notices issued on or after the date the act becomes law, so it would change future revaluation notices rather than retroactively affecting prior assessments. The measure is aimed at improving transparency and helping owners understand both valuation changes and potential tax impacts before they receive updated bills.
HB102 would add a new notice requirement to North Carolina property tax administration by mandating specific content in revaluation notices. Assessors would need to provide standardized information in plain language, including estimated value and tax-liability changes and contact information for follow-up and appeals. This would affect county assessors, municipal assessors in certain multi-county cities and towns, and property owners subject to periodic revaluation under state law.
The available context suggests the bill is procedural and consumer-oriented, with an emphasis on transparency and clearer communication rather than major policy change. Because there are no recorded committee transcripts or votes in the provided material, there is no evidence of formal support or opposition yet. The bill’s framing indicates an effort to make the revaluation process easier for property owners to understand.
No specific contention is documented in the provided materials. Potential areas of debate, if raised later, would likely involve the administrative burden on assessors, the accuracy or usefulness of projected tax-liability estimates, and whether the required notice format should be standardized statewide. At this stage, however, no opposing viewpoints or amendments are reflected in the record provided.