ASHEVILLE, N.C. (828newsNOW) — Buncombe County property owners will receive this year’s tax bills using the county’s 2021 Schedule of Values rather than the 2026 property reappraisal after county commissioners voted Tuesday to amend the budget in response to new state laws.
For most homeowners, the assessed value on this year’s tax bill will be the same as last year’s unless the property has changed. Property values that were previously adjusted because of damage from Tropical Storm Helene also will carry forward.
Commissioners approved using the 2021 Schedule of Values along with a county property tax rate of 61.54 cents per $100 of assessed value, saying the move preserves the fiscal year 2026-27 budget they adopted June 2, including funding for schools, county services and other community investments.
Under new state law, commissioners could instead have used the 2026 reappraisal only by adopting a revenue-neutral tax rate of 40 cents per $100 of assessed value, a move county staff estimated would have reduced the adopted budget by more than $24 million.
“We passed a very transparent budget after a seven-month process on June 2, and here we are again having to make amendments and decisions,” Board Chair Amanda Edwards said during Tuesday’s special meeting.
Edwards criticized the Republican-controlled General Assembly for passing legislation that delayed implementation of Buncombe County’s 2026 reappraisal, saying lawmakers forced county leaders to revisit months of budget planning while the county continues recovering from Tropical Storm Helene.
Commissioner Parker Sloan said delaying the reappraisal also affects fairness in the property tax system.
“The revaluation process … is the only tool afforded to local governments in this state to make property taxes less regressive,” Sloan said. “When the legislature arbitrarily delays that for a year, it hurts everyone. It hurts trust in the system, and it hurts our ability to make the property tax system more fair.”
The board also approved tax rates of 17.38 cents per $100 for the Unified Fire District and 11.75 cents per $100 for Asheville City Schools.
The county completed its 2026 reappraisal earlier this year, generating more than 16,000 appeals before the General Assembly delayed implementation of the new property values. Those values are now scheduled to take effect Jan. 1, 2027.
What property owners should know
For most property owners, this year’s tax bill will look much like last year’s because it will be based on the same assessed real estate value rather than the updated values determined during the county’s 2026 reappraisal.
Residents should expect tax bills to arrive later than usual as the county adjusts its billing process to comply with the new legislation. Officials said tax bills will be available online as soon as possible.
Property owners who appealed their 2026 assessments do not need to file another appeal. The county will continue reviewing appeals, and unresolved cases will be applied to the 2027 reappraisal, when the updated property values are scheduled to take effect.
The county also noted that market values for personal property, including motor vehicles, mobile homes and business personal property, are assigned annually under state guidelines and remain subject to the county’s adopted tax rate.
State laws changed the process
The changes stem from two bills approved by the General Assembly this year.
Senate Bill 889 delayed implementation of Buncombe County’s 2026 Schedule of Values until 2027, requiring the county to use the 2021 Schedule of Values for this year’s real estate tax bills. The law also changed the appeals process for 2026 and 2027.
A second measure, Senate Bill 474, gave Buncombe County another option: implement the 2026 Schedule of Values this year only by adopting a revenue-neutral property tax rate rounded to 40 cents per $100 of assessed value. County officials said that option would have required more than $24 million in budget reductions.
Commissioners ultimately chose to preserve the budget they adopted in June by retaining the 2021 Schedule of Values and approving the corresponding tax rates.
Assistance available
County officials reminded residents that the county’s General Assistance Program is available to help qualifying homeowners and renters with essential expenses such as housing and utility bills.
Property tax relief also is available for qualifying residents who are 65 or older, people who are permanently and totally disabled, and veterans with a permanent and total service-connected disability.
The Buncombe County Board of Commissioners is scheduled to hold its next regular meeting July 21.