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HB 539NORTH CAROLINASession 2025State Billin committee

North Carolina Requires Local Governments to Adopt Revenue-Neutral Tax Rates During General Reappraisals

Original title: Revenue Neutral Rate Required.

Last action · March 27, 2025: Ref to the Com on State and Local Government, if favorable, Finance, if favorable, Rules, Calendar, and Operations of the House (House action)Sponsors: John Blust and 1 other

Bill progressHistory & official text ↓

Introduced

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Floor Vote

Passed

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What This Bill Would Do

North Carolina requires units of local government to adopt a revenue-neutral property tax rate in any year a of real property is conducted. This requirement applies to s passed on or after the date the act becomes law.

Why it matters

Property owners in counties undergoing reappraisal will see tax rates tied directly to maintaining prior revenue levels rather than automatically capturing increased property valuations.

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

units of local government

Local governments must levy property taxes at the revenue-neutral tax rate during years when a general reappraisal of real property is conducted.

Directly affected

property owners

Property owners are subject to property tax rates set to the revenue-neutral level in years following general property reappraisals.

Key Facts

Units of local government must adopt the revenue-neutral tax rate set out in G.S. 159-11(e) for every year in which a general reappraisal of real property is conducted.
The act applies to budget ordinances passed on or after the date the act becomes law.
The legislation amends G.S. 159-13 regarding budget ordinance forms, adoption, limitations, and tax levies.

Frequently Asked Questions

When does a local government have to use the revenue-neutral tax rate?

Local governments must use the in every year in which a of real property has been conducted.

Which budget ordinances does this requirement apply to?

The requirement applies to s passed on or after the date the act becomes law.

What else do you want to know?

News Coverage

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Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

3 actions

Mar 27, 2025House
Ref to the Com on State and Local Government, if favorable, Finance, if favorable, Rules, Calendar, and Operations of the House
Mar 27, 2025House
Passed 1st Reading
Mar 26, 2025HouseIntroduced
Filed

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Connected Entities

Chris Humphrey, John Blust, General Assembly of North Carolina

PersonChris Humphrey“Cosponsor of House Bill 539.”Map →

PersonJohn Blust“Primary sponsor of House Bill 539.”Map →

OrganizationGeneral Assembly of North Carolina“The enacting legislative body for the bill.”Map →

Sources

Open source document

www.ncleg.gov

Analysis Score

0–100

Significance65
How much this matters to a regular citizen
Controversy40
Intensity of disagreement among stakeholders
Entertainment5
Compellingness for a non-policy-wonk reader
Buzz30
Current news / social attention level

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