Prather amendment to shield Buncombe County tax reappraisal fails in House committee

Buncombe County property owners are still waiting to learn whether their 2026 reappraisal will show up on the tax bills they pay for the 2026-27 fiscal year after a House committee split 9-9 and rejected Rep. Lindsey Prather’s attempt to exempt the county from a statewide moratorium bill. The failed amendment leaves Buncombe exposed to the same legislation that would block counties with Jan. 1, 2026 reappraisals from using those new values on next year’s tax bills.

County leaders had pushed for a carveout because Buncombe’s reappraisal was already delayed by a year after Tropical Storm Helene, moving from a planned Jan. 1, 2025 effective date to Jan. 1, 2026. The county normally reappraises on a four-year cycle, and state law requires counties to reappraise real property at least once every eight years. Buncombe County says its 2026 schedule of values is in effect, and the Tax Department has been mailing notices and taking appeals.

That process has already drawn heavy response. The appeal deadline was May 5, and more than 13,000 residents had filed appeals by May 1. For homeowners, the immediate stakes are straightforward: if Senate Bill 889 becomes law without a Buncombe exemption, the county could be barred from using the new values on 2026-27 tax bills even though the reappraisal is already effective.

The fight is unfolding against the backdrop of Buncombe’s last reappraisal, which set off complaints about equity and racial disparities. After the 2021 reappraisal, county commissioners created an Ad Hoc Reappraisal Committee in September 2021, and one visible flashpoint came in Shiloh, where a 772-square-foot, 73-year-old home saw a 44% increase in taxable value. Buncombe County says reappraisal is intended to improve equalization and fairness among property owners, but critics have argued the system lands unevenly across neighborhoods.

Senate Bill 889 advanced through the General Assembly on June 9, when the Senate gave final approval and the House later passed second reading 72-43. The Senate version originally carved out Clay, Chowan and Pamlico counties after a last-minute amendment, but Buncombe was not included. GOP leaders have said the Buncombe question could be handled in separate legislation, keeping the county’s tax timeline tied to what happens next in Raleigh. A fiscal note estimates the bill would reduce local revenue by about $10.03 million, underscoring why county officials and local-government advocates warn of deeper budget pressure if the moratorium moves forward.