The North Carolina House received SB 889 — the bill freezing 2026 revaluation increases for 12 counties — after the Senate's 35–8 passage on May 6. The House calendar for the bill has not been set as of issue date.

A companion constitutional amendment for permanent phase-in of large revaluation increases is also in process, on the same legislative calendar.

NC SB 889: 12 Affected Counties by Revaluation Increase
Guilford (50%+), Davidson (65%+), and 10 other counties with 2026 revaluation increases · North Carolina General Assembly findings

For commercial property owners in the 12 affected counties: three possible outcomes. Both pass: properties get the freeze this year and the permanent phase-in mechanism for future revaluations. Only the bill passes: freeze this year, no structural protection for future revaluations. Neither passes: 2026 revaluations take effect immediately, including the 50%+ (Guilford) and 65%+ (Davidson) increases documented in the bill's findings.

Source: North Carolina General Assembly.