NC H101

County and municipal boards of equalization and review must provide written notice in plain language to property owners explaining their right to appeal property appraisals, with sufficient time to exercise that right

Boards must automatically examine for accuracy any property appraised at 30% or more above its most recent prior listing and appraisal

Municipal boards of equalization and review are explicitly required to follow the same automatic review and notice requirements as county boards

Appeals from municipal boards may be taken to the Property Tax Commission following the same procedures as appeals from county boards

Effective immediately upon becoming law and applies to county and municipal board operations on or after that date