(The Center Square) – Sen. Phil Berger, eight weeks after an upset loss in the Republican primary bid for his 14th term, on Tuesday called for a statewide moratorium on all property tax revaluation changes in 2026.
The Senate president pro tempore filed Property Tax Reappraisal Moratorium, known also as Senate Bill 889, with a goal of giving the General Assembly additional time for proposals on property tax reform.
“Residents across North Carolina are seeing their property values skyrocket after revaluations, and it’s imperative that the General Assembly take a thoughtful approach to address property tax concerns,” Berger said in a release. “This approach gives residents some certainty on their tax bills while allowing policymakers ample time to put forward proposals to rein in property tax increases.”
In December, House Speaker Destin Hall, R-Caldwell, introduced the Select Committee on Property Tax Reduction and Reform, bringing together eight Democrats with 15 Republicans led by Julia Howard of Davie County, Erin Paré of Wake County and Mitchell Setzer of Catawba County.
Berger did a similar move Feb. 3, choosing 10 Republican senators spread over every region of the state to examine and recommend property tax reforms.
“Out-of-control property taxes is an affordability issue,” Paré said. “High property taxes can make home ownership out of reach for hard-working North Carolinians and force seniors on a fixed income out of their homes because they can’t afford sky-rocketing property taxes. This new committee will work to deliver responsible reforms that balance homeowner affordability with a local government’s ability to meet community needs.”
Property taxes get assessment and collection within each of the state’s 100 counties. Rates vary. For example, Northampton County ($1.206 per $100 value), Edgecombe County ($1.17) and Martin County ($1.15) are on the high end; Jackson (37 cents), Clay and Macon (each 44 cents) counties are on the lower end.
The Finance Committee in the Senate was to hear the proposal on Wednesday. Sens. Brent Jackson, R-Sampson, and Steve Jarvis, R-Davidson, sponsored the bill with Berger.
“As a former county commissioner, I’ve seen how the revaluation process can take a substantial toll on residents who receive an unexpected increase in their property value,” Jarvis said. “This moratorium is the first step in addressing astronomical property tax bills, and I look forward to working with my colleagues in both the House and Senate to ensure our residents can keep more of their paychecks in their wallets.”
Jackson said his constituents are giving stories best described as “sticker shock.”
“The General Assembly has worked tirelessly to spend taxpayer dollars wisely, and we need our counties to follow suit,” he said.





