North Carolina 2025 Session Status: Enacted 15 R cosponsors

SB 889 — Property Tax Reappraisal Moratorium.

Last action — Signed by Gov. 6/19/2026

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

This bill has been enacted into law. Introduced April 28, 2026. Enacted.

Signed by Governor Josh Stein (Democratic) on June 19, 2026.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.

Upgrade to see the exact probability and what's driving it.

A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Likely to advance 82% · moderate confidence

  • Enacted

    Current position in the legislative process.

  • 15 sponsors

    2 primary, 13 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (15 R).

  • Cleared a recorded vote

    Passed 2 recorded votes so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

In plain language

The bill establishes a moratorium on property tax reappraisals.

This bill puts a temporary hold on reappraising property values for tax purposes. It aims to provide stability for property owners during a specific period.

What this means for you
  • Families: This means families can expect stable property tax bills without sudden increases in assessments.
  • Small Business: Small businesses will benefit from predictable property tax assessments, avoiding unexpected tax burdens.

Bill Text

What changed in the latest version

56 added · 67 removed

Plain-language change summary

In the latest version of Bill SB 889, there have been some adjustments regarding how real property appraisals are conducted starting January 1, 2026. The language now clarifies that properties appraised after this date must follow the schedule of values set by county commissioners. These changes are important because they establish clear guidelines for property valuation, ensuring that appraisals are consistent and standardized across the state. This helps maintain fairness in property taxation for residents.

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GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2025 S 2 SENATE BILL 889 Second Edition Engrossed 5/6/26 Short Title:
GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2025 S 1 SENATE BILL 889 Short Title:
Rules and Operations of the Senate April 29, 2026 A BILL TO BE ENTITLED 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.
Rules and Operations of the Senate April 29, 2026 A BILL TO BE ENTITLED AN ACT REQUIRING 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.
– 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.
– Notwithstanding any provision of law to the contrary and effective only for the taxable year beginning July 1, 2026, every county 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.
– Notwithstanding any provision of law to the contrary, effective for the taxable year beginning July 1, 2027, every county (i) with apopulation of 15,000 or greateraccordingto 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 January 1, 2026, reappraisal until the adoption of a new schedule of values pursuant to a future reappraisal by the county in accordance with G.S.
– Notwithstanding any provision of law to the contrary, effective for the taxable year beginning July 1, 2027, every county in which areappraisal ofreal propertybecameeffectiveas ofJanuary1,2026, shall usethe schedule of values adopted bythe board of county commissioners in accordance with the January 1, 2026, reappraisal until the adoption of a new schedule of values pursuant to a future reappraisal by the county in accordance with G.S.
– Notwithstanding any provision of law to the contrary, a taxpayer may appeal the listing or appraisal of real property in accordance with Subchapter II of Chapter 105 of the General Statutes during the 2026 calendar year for an appraisal of real property that became effective as of January 1, 2026.
– Notwithstanding any provision of law to the contrary, a taxpayer may appeal the listing or appraisal of real property in accordance with Subchapter II of Chapter 105 of the General Statutes during the 2027 calendar year for an appraisal of real property that became effective as of January 1, 2026.
A taxpayer that fails to appeal an appraisal of real property subject to this section during the 2026 calendar year may appeal the appraisal during the 2027 calendar year as if the appraisal became effective January 1, 2027 provided that the real property is located in a county with a population of 15,000 or greater according to the latest federal decennial census.
A county shall accept an appeal from a taxpayer subject to this section during the 2027 calendar year, provided that the appeal is submitted in timely manner for an appraisal that became effective January 1, 2027.
Any *S889-v-2* General Assembly Of North Carolina Session 2025 adjustment made during the appeal process provided for under this section is effective for the taxable year beginning July 1, 2027.
– Persons who held the position of assessor on July 1, 1971, and continue to hold the position, and persons who have been certified for appointment as assessor bythe Department ofRevenuebetweenJuly1,1971,and July1,1983, aredeemedto bequalified to serve as county assessor.
– Persons who held the position of assessor on July 1, 1971, and continue to hold the position, and persons who have been certified for appointment as assessor bythe Department ofRevenuebetweenJuly1,1971,andJuly1, 1983, aredeemedto bequalified to serve as county assessor.
… (5) Pay to the Department of Revenue a fee of twenty dollars ($20.00) for the comprehensive examination required under subdivision (4) of this subsection.
*S889-v-1* General Assembly Of North Carolina Session 2025 … (5) Pay to the Department of Revenue a fee of twenty dollars ($20.00) for the comprehensive examination required under subdivision (4) of this subsection.
Page 2 Senate Bill 889-Second Edition
Page 2 Senate Bill 889-First Edition
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Action History

  1. Signed by Gov. 6/19/2026

  2. Ch. SL 2026-8

  3. Passed 3rd Reading

  4. Ordered Enrolled

  5. Ratified

  6. Pres. To Gov. 6/10/2026

  7. Reptd Fav

  8. Re-ref Com On Rules, Calendar, and Operations of the House

  9. Reptd Fav

  10. Cal Pursuant Rule 36(b)

  11. Added to Calendar

  12. Passed 2nd Reading

  13. Withdrawn From Com

  14. Re-ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the House

  15. Withdrawn From Com

  16. Re-ref to the Com on State and Local Government, if favorable, Rules, Calendar, and Operations of the House

  17. Withdrawn From Com

  18. Re-ref to the Com on State and Local Government, if favorable, Finance, if favorable, Rules, Calendar, and Operations of the House

  19. Passed 1st Reading

  20. Ref To Com On Rules, Calendar, and Operations of the House

  21. Regular Message Sent To House

  22. Regular Message Received From Senate

  23. Passed 3rd Reading

  24. Engrossed

  25. Amend Adopted A2

  26. Amend Failed A1

  27. Amendment Withdrawn A3

  28. Passed 2nd Reading

  29. Reptd Fav

  30. Passed 1st Reading

  31. Ref To Com On Rules and Operations of the Senate

  32. Withdrawn From Com

  33. Re-ref to Finance. If fav, re-ref to Rules and Operations of the Senate

  34. Reptd Fav

  35. Re-ref Com On Rules and Operations of the Senate

  36. Filed

Sponsors

Sponsorship breakdown

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2 sponsors · 13 co-sponsors · 164 not signed on · 41 voted No

Sponsors (2)

Co-sponsors (13)

Not signed on (164)

164 members have not signed on to this bill.

Show all 164 →

"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

Votes

Third Reading

Passed 69 Yea · 43 Nay · 8 Other
Party YeaNayPresentNot Voting
Democratic 33902
Republican 62005
Unaffiliated 4300
Total 694207
% of votes cast 58%36%0%6%
How each member voted (118)
Member Party Vote
Campbell — Yea
JohnLowery — Yea
Reeder — Yea
CharlesSmith — Nay
vonHaefen — Nay
C. Smith — Yea
F. Jackson — Nay
Abe Jones Democratic Nay
Aisha O. Dew Democratic Nay
Allen Buansi Democratic Nay
Allison A. Dahle Democratic Nay
Amanda P. Cook Democratic Nay
Amber M. Baker Democratic Nay
Amos L. Quick, III Democratic Nay
B. Ray Jeffers Democratic Nay
Becky Carney Democratic Nay
Beth Helfrich Democratic Nay
Brandon Lofton Democratic Not Voting
Brian Turner Democratic Nay
Bryan Cohn Democratic Not Voting
Carolyn G. Logan Democratic Nay
Cynthia Ball Democratic Nay
Dante Pittman Democratic Yea
Deb Butler Democratic Nay
Eric Ager Democratic Nay
Garland E. Pierce Democratic Yea
Gloristine Brown Democratic Nay
James Roberson Democratic Nay
Jordan Lopez Democratic Nay
Julia Greenfield Democratic Nay
Kanika Brown Democratic Nay
Laura Budd Democratic Nay
Lindsey Prather Democratic Nay
Marcia Morey Democratic Nay
Maria Cervania Democratic Nay
Mary Belk Democratic Nay
Mike Colvin Democratic Nay
Monika Johnson-Hostler Democratic Nay
Phil Rubin Democratic Nay
Pricey Harrison Democratic Nay
Renée A. Price Democratic Nay
Robert T. Reives, II Democratic Nay
Rodney D. Pierce Democratic Nay
Sarah Crawford Democratic Nay
Shelly Willingham Democratic Yea
Terry M. Brown Jr. Democratic Nay
Tim Longest Democratic Nay
Tracy Clark Democratic Nay
Vernetta Alston Democratic Nay
Ya Liu Democratic Nay
Zack Hawkins Democratic Nay
A. Reece Pyrtle, Jr. Republican Yea
Allen Chesser Republican Yea
Anna Ferguson Republican Yea
Ben T. Moss, Jr. Republican Yea
Bill Ward Republican Yea
Blair Eddins Republican Yea
Brenden H. Jones Republican Yea
Brian Biggs Republican Not Voting
Brian Echevarria Republican Yea
Celeste C. Cairns Republican Yea
Charles W. Miller Republican Yea
Chris Humphrey Republican Yea
Cody Huneycutt Republican Yea
David Willis Republican Not Voting
Dean Arp Republican Yea
Dennis Riddell Republican Yea
Destin Hall Republican Yea
Diane Wheatley Republican Yea
Donna McDowell White Republican Yea
Donnie Loftis Republican Yea
Donny Lambeth Republican Yea
Dudley Greene Republican Yea
Edward C. Goodwin Republican Yea
Erin Paré Republican Yea
Frank Iler Republican Yea
Harry Warren Republican Yea
Heather H. Rhyne Republican Not Voting
Howard Penny, Jr. Republican Yea
Hugh Blackwell Republican Yea
Jay Adams Republican Yea
Jeff Zenger Republican Yea
Jeffrey C. McNeely Republican Yea
Jennifer Balkcom Republican Yea
Jerry "Alan" Branson Republican Yea
Jimmy Dixon Republican Yea
John A. Torbett Republican Yea
John M. Blust Republican Yea
John R. Bell, IV Republican Yea
John Sauls Republican Not Voting
Jonathan L. Almond Republican Yea
Joseph Pike Republican Yea
Julia C. Howard Republican Yea
Karl E. Gillespie Republican Yea
Keith Kidwell Republican Yea
Kelly E. Hastings Republican Yea
Kyle Hall Republican Yea
Larry C. Strickland Republican Yea
Larry W. Potts Republican Yea
Mark Brody Republican Yea
Mark Pless Republican Yea
Matthew Winslow Republican Yea
Mike Schietzelt Republican Yea
Mitchell S. Setzer Republican Yea
Neal Jackson Republican Yea
Paul Scott Republican Yea
Phil Shepard Republican Yea
Ray Pickett Republican Yea
Sam Watford Republican Yea
Sarah Stevens Republican Yea
Stephen M. Ross Republican Yea
Steve Tyson Republican Yea
Ted Davis, Jr. Republican Yea
Todd Carver Republican Yea
Todd Johnson Republican Yea
Tricia Ann Cotham Republican Yea
William D. Brisson Republican Not Voting
Wyatt Gable Republican Yea

Official roll call →

Second Reading

Passed 71 Yea · 44 Nay · 5 Other
Party YeaNayPresentNot Voting
Democratic 44000
Republican 63004
Unaffiliated 3301
Total 704305
% of votes cast 59%36%0%4%
How each member voted (118)
Member Party Vote
Campbell — Yea
Reeder — Yea
CharlesSmith — Nay
vonHaefen — Nay
JohnLowery — Not Voting
C. Smith — Yea
F. Jackson — Nay
Abe Jones Democratic Nay
Aisha O. Dew Democratic Nay
Allen Buansi Democratic Nay
Allison A. Dahle Democratic Nay
Amanda P. Cook Democratic Nay
Amber M. Baker Democratic Nay
Amos L. Quick, III Democratic Nay
B. Ray Jeffers Democratic Nay
Becky Carney Democratic Nay
Beth Helfrich Democratic Nay
Brandon Lofton Democratic Nay
Brian Turner Democratic Nay
Bryan Cohn Democratic Yea
Carolyn G. Logan Democratic Nay
Cynthia Ball Democratic Nay
Dante Pittman Democratic Yea
Deb Butler Democratic Nay
Eric Ager Democratic Nay
Garland E. Pierce Democratic Yea
Gloristine Brown Democratic Nay
James Roberson Democratic Nay
Jordan Lopez Democratic Nay
Julia Greenfield Democratic Nay
Kanika Brown Democratic Nay
Laura Budd Democratic Nay
Lindsey Prather Democratic Nay
Marcia Morey Democratic Nay
Maria Cervania Democratic Nay
Mary Belk Democratic Nay
Mike Colvin Democratic Nay
Monika Johnson-Hostler Democratic Nay
Phil Rubin Democratic Nay
Pricey Harrison Democratic Nay
Renée A. Price Democratic Nay
Robert T. Reives, II Democratic Nay
Rodney D. Pierce Democratic Nay
Sarah Crawford Democratic Nay
Shelly Willingham Democratic Yea
Terry M. Brown Jr. Democratic Nay
Tim Longest Democratic Nay
Tracy Clark Democratic Nay
Vernetta Alston Democratic Nay
Ya Liu Democratic Nay
Zack Hawkins Democratic Nay
A. Reece Pyrtle, Jr. Republican Yea
Allen Chesser Republican Yea
Anna Ferguson Republican Yea
Ben T. Moss, Jr. Republican Yea
Bill Ward Republican Yea
Blair Eddins Republican Yea
Brenden H. Jones Republican Yea
Brian Biggs Republican Yea
Brian Echevarria Republican Yea
Celeste C. Cairns Republican Yea
Charles W. Miller Republican Yea
Chris Humphrey Republican Yea
Cody Huneycutt Republican Yea
David Willis Republican Not Voting
Dean Arp Republican Yea
Dennis Riddell Republican Yea
Destin Hall Republican Yea
Diane Wheatley Republican Yea
Donna McDowell White Republican Yea
Donnie Loftis Republican Yea
Donny Lambeth Republican Yea
Dudley Greene Republican Yea
Edward C. Goodwin Republican Yea
Erin Paré Republican Yea
Frank Iler Republican Yea
Harry Warren Republican Yea
Heather H. Rhyne Republican Yea
Howard Penny, Jr. Republican Yea
Hugh Blackwell Republican Yea
Jay Adams Republican Yea
Jeff Zenger Republican Yea
Jeffrey C. McNeely Republican Yea
Jennifer Balkcom Republican Yea
Jerry "Alan" Branson Republican Yea
Jimmy Dixon Republican Yea
John A. Torbett Republican Yea
John M. Blust Republican Yea
John R. Bell, IV Republican Yea
John Sauls Republican Not Voting
Jonathan L. Almond Republican Yea
Joseph Pike Republican Yea
Julia C. Howard Republican Yea
Karl E. Gillespie Republican Yea
Keith Kidwell Republican Yea
Kelly E. Hastings Republican Yea
Kyle Hall Republican Yea
Larry C. Strickland Republican Yea
Larry W. Potts Republican Yea
Mark Brody Republican Yea
Mark Pless Republican Yea
Matthew Winslow Republican Yea
Mike Schietzelt Republican Yea
Mitchell S. Setzer Republican Yea
Neal Jackson Republican Yea
Paul Scott Republican Yea
Phil Shepard Republican Yea
Ray Pickett Republican Yea
Sam Watford Republican Yea
Sarah Stevens Republican Yea
Stephen M. Ross Republican Yea
Steve Tyson Republican Yea
Ted Davis, Jr. Republican Yea
Todd Carver Republican Yea
Todd Johnson Republican Not Voting
Tricia Ann Cotham Republican Yea
William D. Brisson Republican Not Voting
Wyatt Gable Republican Yea

Official roll call →

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 SB 889?
SB 889 is sponsored by Eddie D. Settle (Republican), Vickie Sawyer (Republican), Norman W. Sanderson (Republican), Timothy D. Moffitt (Republican), Chris Measmer (Republican), Tom McInnis (Republican), Michael A. Lazzara (Republican), Amy S. Galey (Republican), Carl Ford (Republican), Jim Burgin (Republican), Lisa S. Barnes (Republican), W. Ted Alexander (Republican), Steve Jarvis (Republican), Phil Berger (Republican), and Brent Jackson (Republican).
What is the current status of SB 889?
This bill has been enacted into law. Introduced April 28, 2026. Enacted.
Where can I track SB 889?
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