Summary of the Moratorium
North Carolina Senate Bill 889 (SB 889) was signed into law by North Carolina Governor Stein on Friday, June 19, which imposes a moratorium on the 2026 property tax reappraisal. The bill was approved by the North Carolina General Assembly on Wednesday, June 10.
Affected counties, including Guilford County, must use 2025 values for the 2026 tax year, delaying the use of the new assessments until 2027.
Frequently Asked Questions
North Carolina Senate Bill 889, "Property Tax Reappraisal Moratorium," is legislation introduced during the 2025-2026 session. The bill, passed in both the House and the Senate, calls for a one-year pause or moratorium on current property reappraisal effective January 1, 2026. The North Carolina Governor signed the bill into law on Friday, June 19.
Guilford County property owners should expect to receive their 2026 tax bills based on their 2025 property values in August 2026.
- Senate Bill 474 modifies Senate Bill 889 to exclude certain counties from the 2026 property tax moratorium, including Harnett, Scotland, and potentially Buncombe. The bill would add Chowan and Pamlico Counties to the moratorium. The bill recently failed in the Senate.
The 2026 tax bill will be based on the same property value from the 2025 tax bill, not the 2026 reappraisal value from your February notice. The Guilford County Board of Commissioners has not yet adopted the 2026 tax rate.
Property tax bills are now projected to be mailed by Saturday, August 15, rather than the previously planned date of Friday, July 10.
Property tax bills for the upcoming fiscal year will be based on 2025 assessed values. Residents can look up those values by searching their address or name on the Guilford County Bill Search web page.
No. Your appeal will still be processed.
Property owners will have until Monday, May 17, 2027, to appeal their property value.
Yes, you can still apply for tax relief. However, if you have already filed an application, there is no need to reapply. Applications were due in June for the county tax relief programs. Late applications can be taken to the Board of Equalization and Review.
We anticipate tax bills to be mailed in August 2026.
No. The 2026 reappraisal values will be applied to the 2027 tax bill. The next reappraisal is scheduled for 2032.
Residents who pay their bill by Monday, August 31, will still receive a 1% discount.
Under the current North Carolina General Statutes, the Board of Commissioners cannot adjust the dates of the early payment discount period at this time.
These will be applied to the 2026 tax bill.
Yes.