Sen. Berger Files Property Tax Revaluation Moratorium

Raleigh, N.C. — Today, Senate Leader Phil Berger (R-Rockingham) filed a bill to institute a moratorium to halt all property tax revaluation changes in 2026. This bill freezes any proposed property value adjustments prompted by a county property tax revaluation, but would allow those values to take effect in 2027. This pause provides the General Assembly time to put forward additional proposals for property tax reforms.

Senate Bill 889, sponsored by Sens. Berger, Brent Jackson (R-Sampson), and Steve Jarvis (R-Davidson), will be heard in the Senate Finance Committee on Wednesday, April 29. 

“Residents across North Carolina are seeing their property values skyrocket after revaluations, and it’s imperative that the General Assembly take a thoughtful approach to address property tax concerns,” Sen. Berger said. “This approach gives residents some certainty on their tax bills while allowing policymakers ample time to put forward proposals to rein in property tax increases.”

Sen. Jackson, a chairman of the Senate Appropriations Committee and member of the Senate’s property tax working group, said, “Too many North Carolinians, including my constituents, are seeing sticker shock when they get their revaluations in the mail. The General Assembly has worked tirelessly to spend taxpayer dollars wisely, and we need our counties to follow suit.”

Sen. Jarvis, a member of the Senate’s property tax working group, said, “As a former county commissioner, I’ve seen how the revaluation process can take a substantial toll on residents who receive an unexpected increase in their property value. This moratorium is the first step in addressing astronomical property tax bills, and I look forward to working with my colleagues in both the House and Senate to ensure our residents can keep more of their paychecks in their wallets.”

Earlier this year, Sen. Berger selected a group of Republican senators to evaluate policy proposals regarding property taxes. The group anticipates putting forward additional recommendations during the short session.

Since 2011, Senate Republicans have provided North Carolinians with significant tax relief by slashing the personal income tax rate from a peak of 7.75% to 3.99% and moving the zero-tax bracket from $6,000 to $25,500. These transformative changes were made possible through responsible budgeting at the state level. Senate Republicans believe the same principles can help address the rising burden of local property taxes.