Rep. Ford files bill in North Carolina Senate on property tax procedures and real estate appraiser fees

A new bill filed by State Sen. Carl Ford seeks to increase transparency and taxpayer notification in local property tax decisions, according to the North Carolina State Senate.

The bill, filed as SB 992 on April 30 during the 2025 regular session, was formally listed with the short title: ‘Truth in Taxation.’

The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.

In essence, this bill requires local governing bodies, in any year with a general property reappraisal, to follow new “truth in taxation” procedures before adopting a property tax rate higher than the revenue-neutral rate. It mandates newspaper and online notices, mailed or electronic notices to each affected taxpayer showing current and projected tax bills under both the revenue-neutral and proposed rates, and a public hearing focused on the proposed increase, followed by a majority vote on a resolution or ordinance. If a governing body does not comply, it must refund excess taxes. These provisions apply to fiscal years beginning on or after July 1, 2027. The bill also raises the monthly late fee for reinstating an expired real estate appraiser trainee registration, license or certificate from $10 to $12, effective July 1, 2026.

Of the three sponsors of this bill, Tom McInnis proposed the most bills (31) during the 2025 regular session.

Bills in North Carolina follow a multi-step process before becoming law. A lawmaker starts by filing a bill, which is assigned to a committee for review. The bill must be read three times in each chamber. If one chamber changes the bill after the other passes it, both must agree on the final version. Once both chambers approve the same bill, it goes to the governor, who has 10 days (or 30 if the legislature is not in session) to sign, veto, or let it become law without a signature.

You can read more about the bills and other measures here.

Ford, a Republican, was elected to the North Carolina State Senate in 2019 to represent the state’s 33rd Senate district, replacing previous state senator Cathy Dunn.