Environment
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
StateNorth CarolinaIntroduced
SB 474: Adjust Counties/Reappraisal Moratorium.
Phil Berger
SB 474 status: Introduced — Ch. SL 2026-47 (updated Jul 8, 2026).
Source
OpenStates
Confidence
Low
Analysis basis
OpenStates summary
01
What this bill does
Official summary alongside an AI-generated read on where it stands and why.
Overall Score
Not enough information
Score:Not enough information
Risk:Moderate Risk
Impact:Moderate Impact 50/100
Constitutionality70%
Bipartisan50%
Public opinion60%
Bill summary
What changes
The bill mandates a temporary moratorium on county-level property tax reassessments.
Who is affected
Local governments, property owners, and county tax assessors.
Requirements and enforcement
Counties must cease re-calculating home values for tax purposes for a designated duration.
Costs and funding
Potential revenue stagnation for local municipalities and school districts.
When it takes effect
Effective upon enactment; duration not specified in abstract.
Potential benefits
Provides immediate tax relief and predictability for homeowners.
Risks and tradeoffs
Fiscal instability for local government services and potential long-term inequities in tax burdens.
What is still unknown
Duration of the moratorium and specific exemptions for property market adjustments.
02
Impact analysis
✦ AI analysisModeled effects across six domains, estimated from bill text and comparable legislation.
Economy
Mixed / Neutral
50%
Benefits
- Provides fiscal stability for homeowners
- Prevents sudden property tax spikes
- Reduces taxpayer uncertainty
Risks
- Limits local government revenue growth
- Potential budget shortfalls for public services
- Delays correction of inaccurate tax rolls
Society
Mixed / Neutral
50%
Benefits
- Protects fixed-income residents from displacement
- Stabilizes community residential demographics
- Provides time for fiscal planning
Risks
- Reduced funding for local schools
- Threatens essential community service budgets
- Potential for inequitable tax assessments
Technology Industry
Not enough information
Not enough information to score this sector.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
Civic Accountability
Mixed / Neutral
50%
Benefits
- State-level oversight of appraisal cycles
- Uniform legislative standard for counties
- Standardizes local government tax practices
Risks
- Reduces local government fiscal autonomy
- Limits local responsiveness to market changes
- Creates state-mandated administrative rigidities
Public Health & Safety
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
03
How trustworthy & consequential it is
Sourcing already shown above, this is what the analysis found worth flagging.
Source
OpenStates
Official bill text or data from OpenStates.
Confidence
Low
Information is limited or incomplete.
Analysis basis
OpenStates summary
Source used for this bill's analysis.
Source note
Potential for significant local budget disruption and underfunding of essential public services.
Analysis scope
Analysis based solely on abstract; full text unavailable.
04
Where it stands
Official record- IntroducedCurrent
- CommitteeUpcoming
- Chamber votesUpcoming
- Final agreementUpcoming
- GovernorUpcoming
- EnactedUpcoming
05
How it affects your district
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06
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