Rep. Cohn files bill in North Carolina House to increase property tax appeal transparency

A new bill filed by State Rep. Bryan Cohn seeks to improve transparency and notification procedures for property tax appeals in North Carolina, according to the North Carolina State House.

The bill, filed as HB 101 on Feb. 11 during the 2025 regular session, was formally listed with the short title: ‘Prop. Tax Appeal Process Transparency.’

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

In essence, this bill mandates enhanced transparency in the property tax appeal process by requiring county and municipal boards of equalization and review in North Carolina to automatically review any property listed at a value equal to or more than 30% higher than its previous listing. The boards must provide property owners with clear, understandable notice of their right to appeal tax appraisals in a timely manner, ensuring adequate opportunity for owners to exercise this right. The bill applies to the operations of these boards upon becoming law.

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.