Rep. Cohn files bill in North Carolina House to improve property revaluation notices

A new bill filed by State Rep. Bryan Cohn in the North Carolina House seeks to ensure property owners receive understandable information about revaluations and related tax changes, according to the North Carolina State House.

The bill, filed as HB 102 on Feb. 11 during the 2025 regular session, was formally listed with the short title: ‘Real Property Appraisal – Owner Notification.’

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

In essence, this bill mandates assessors to provide real property owners with clear and understandable notifications during revaluations. The notices must include a summary of the revaluation’s purpose, the projected percentage change in the property’s appraised value compared to the previous year, and the estimated change in tax liability as a percentage. Additionally, the notice should offer a website link, QR code, or phone number to obtain more information about the revaluation and appeals process. This requirement applies to municipalities in North Carolina and takes effect immediately upon becoming law, affecting notices issued thereafter.

Cohn proposed another two bills 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.

Cohn, a Democrat, was elected to the North Carolina State House in 2025 to represent the state’s 32nd House district, replacing previous state representative Frank Sossamon.