Berger bill would delay Guilford County property tax revaluation to 2027

Senate leader Phil Berger filed SB889 to postpone Guilford County’s 2026 property revaluation so the new values would not take effect until Jan. 1, 2027. For homeowners bracing for sharp assessment jumps, the question is simple: does the bill deliver relief, or only delay the bigger tax bill for one more year?

For a typical Guilford County house, the math shows how large the swing can be. A home assessed at $250,000 and then revalued 40% higher would rise to $350,000. At a 60% jump, it would reach $400,000. A $400,000 home would climb to $560,000 at 40% or $640,000 at 60%. Those higher values are what SB889 would push back, not erase, and Guilford County leaders have already said they plan to lower the tax rate in response to public anger, but not in a way that is revenue neutral or rate neutral.

The county’s 2026 reappraisal uses current market value and relies on county maps, aerial photography, street-level images, sales analysis, field visits and comparable neighborhood sales. Guilford County says the reappraisal is required by state law to keep property values equitable and uniform. Residential notices are scheduled to go out in mid-February 2026, followed by commercial notices in mid-March, when the online appeal portal opens. The deadline to appeal is May 15, 2026, at 5 p.m. EST, and county officials say thousands of appeals have already been filed. Guilford County also says it will not set 2026 tax rates until June 2026, with the fiscal year running from July 1, 2026, through June 30, 2027.

SB889 would cover counties with 2026 general reappraisals, including Guilford, and the state fiscal note also lists Bladen, Buncombe, Chowan, Clay, Davidson, Harnett, Onslow, Pamlico, Pender and Scotland. The bill would also require a person selected to serve as county assessor to pay a $20 fee for the comprehensive examination in property tax administration.

The broader fight stretches well beyond Guilford and Forsyth counties. North Carolina Association of County Commissioners Executive Director Kevin Leonard said a pause could give counties time to work through the issue without a hasty decision, while WRAL reported that at least a dozen counties are set for revaluations in 2026 and about a quarter of North Carolina’s counties are planning revaluation in 2027. For Guilford families facing bigger assessments now, SB889 offers time, but not certainty.