NC H436

Authorizes North Carolina counties to offer property assessment payments in semiannual installments in addition to the existing annual installment option

Increases the maximum number of installments from 10 to 40 for semiannual payments and 20 for annual payments

For semiannual installments, counties may set the first payment due either when property taxes are due or 60 days after assessment roll confirmation, with subsequent payments every six months

Effective upon becoming law and applies to assessments confirmed on or after that date