North Carolina 2025 Session Status: In Committee Bipartisan · 14 D · 3 R · 1 I cosponsors

HB 101 — Property Tax Appeal Process Transparency.

Last action — Passed 1st Reading

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the House. Introduced February 11, 2025. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the House.

Prognosis

Advancing 42% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • In Committee

    Current position in the legislative process.

  • 18 sponsors

    0 primary, 18 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 3 parties (14 D · 3 R · 1 I) — cross-party backing.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

What changed in the latest version

26 added · 24 removed

Plain-language change summary

In the latest version of House Bill 101, the language was streamlined and clarified, specifically in the notification process about property tax appeals for property owners. The revisions emphasize that the notices must be written in "plain, easily understood language," ensuring that property owners fully grasp their rights and the appeals process. This change is important because it aims to make the process more accessible and transparent for property owners, helping them exercise their rights more effectively.

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GENERAL ASSEMBLY OF NORTH CAROLINA H.B.
GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2025 H 1 HOUSE BILL 101 Short Title:
101 Feb 11, 2025 SESSION 2025 HOUSE PRINCIPAL CLERK H D HOUSE BILL DRH30046-NIf-37 Short Title:
For a complete list of sponsors, refer to the North Carolina General Assembly web site.
A BILL TO BE ENTITLED ANACT TOREQUIRE ANOTIFICATIONPROCESS REGARDING PROPERTYOWNERS' RIGHT TO APPEAL PROPERTY APPRAISALS AND TO REQUIRE AUTOMATIC REVIEW BY BOARDS OF EQUALIZATION AND REVIEW IN CERTAIN INSTANCES.
Rules, Calendar, and Operations of the House, if favorable, Housing and Development, if favorable, Finance February 12, 2025 A BILL TO BE ENTITLED ANACT TOREQUIRE A NOTIFICATIONPROCESS REGARDINGPROPERTY OWNERS' RIGHT TO APPEAL PROPERTY APPRAISALS AND TO REQUIRE AUTOMATIC REVIEW BY BOARDS OF EQUALIZATION AND REVIEW IN CERTAIN INSTANCES.
Appeals may be taken from the municipal board of equalization and review or governing body to the Property Tax Commission in the manner provided in this Subchapter for appeals from county boards of equalization and review *DRH30046-NIf-37* General Assembly Of North Carolina Session 2025 and boards of county commissioners.
Appeals maybe taken from the municipal board of equalization and review or *H101-v-1* General Assembly Of North Carolina Session 2025 governing body to the Property Tax Commission in the manner provided in this Subchapter for appeals from county boards of equalization and review and boards of county commissioners.
Page 2 DRH30046-NIf-37
Page 2 House Bill 101-First Edition
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Action History

  1. Passed 1st Reading

  2. Ref to the Com on Rules, Calendar, and Operations of the House, if favorable, Housing and Development, if favorable, Finance

  3. Filed

Sponsors

Sponsorship breakdown

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0 sponsors · 18 co-sponsors · 161 not signed on

Sponsors (0)

None.

Co-sponsors (18)

Not signed on (161)

161 members have not signed on to this bill.

Show all 161 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors HB 101?
HB 101 is sponsored by Phil Shepard (Republican), James Roberson (Democratic), Lindsey Prather (Democratic), Rodney D. Pierce (Democratic), Marcia Morey (Democratic), Nasif Majeed (U), Carolyn G. Logan (Democratic), Pricey Harrison (Democratic), Allison A. Dahle (Democratic), Tracy Clark (Democratic), Maria Cervania (Democratic), Deb Butler (Democratic), Laura Budd (Democratic), Allen Buansi (Democratic), John M. Blust (Republican), Eric Ager (Democratic), Bryan Cohn (Democratic), and Neal Jackson (Republican).
What is the current status of HB 101?
This bill is in committee in the House. Introduced February 11, 2025. It must pass committee before a floor vote.
Where can I track HB 101?
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Last checked for changes 3 months ago · updated continuously

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