Property owners across North Carolina are facing pressure from two directions at once: locally, Chowan County is rolling out its 2026 property revaluation showing average increases between 38% and 42%, while at the state level, lawmakers and voters are rallying around constitutional limits on how much local governments can collect in property taxes.
A poll from the Carolina Journal through Harper Polling, conducted this week among 600 likely voters with a plus-or-minus 4% margin of error, found that three in four North Carolinians would support a constitutional amendment requiring limits on property tax increases by local governments.
“Property taxes are out of control,” said Rep. Destin Hall, R-Caldwell, the speaker of the state House of Representatives.
The timing has put property taxation front and center in communities across the state, from the halls of the General Assembly in Raleigh to the commissioner meeting rooms of small counties like Chowan.

A Routine Process, With Unusual Attention

Revaluations are a normal part of North Carolina’s property tax system. By law, counties must periodically update property values to reflect current market conditions. Chowan County conducts the process every four years.

This cycle began in 2024, when appraisers started collecting data across roughly 13,000 parcels. By early 2026, the results were ready.

Ryan Vincent, whose firm conducted the appraisal, told county commissioners that the goal is fairness.

“The tax office does not create market value,” Vincent said during a recent presentation. “We’re simply taking a snapshot of what buyers and sellers are doing in the marketplace.”

That snapshot shows a county where demand has pushed prices upward across much of the housing market. About 87% of properties increased in value, though the degree of change varies widely. Some homes rose modestly. Others jumped more than 75%.

Still, officials have been quick to emphasize one point: higher values do not automatically mean higher taxes.

A property tax bill is determined by multiplying the assessed value by the tax rate. While the new values are now set, the tax rate will be decided later this spring as part of the county’s budget process.

Until then, no one can say exactly what individual tax bills will look like.

A Debate Moving Beyond County Lines

As Chowan County residents digest their new assessments, lawmakers in Raleigh are weighing a proposal that could affect not just this year’s tax bills, but future ones as well. A summary of the proposal is below this story.

State legislators are considering a constitutional amendment that would limit how much local governments can increase property tax collections from one year to the next.

The proposal is arriving at a moment when public opinion appears firmly engaged.

A recent Carolina Journal poll conducted by Harper Polling surveyed 600 likely voters statewide and found that 73.2% support a constitutional amendment limiting property tax increases, while 11.9% oppose it. The poll carries a margin of error of plus or minus 4 percentage points.

The same survey highlights why the issue is gaining traction. A total of 38.1% of respondents said property taxes are a “major burden” on their household, while 38.7% described them as a “minor burden.” Only 17% said property taxes are not a burden at all.

Those numbers suggest that even as local officials emphasize how tax systems work, many residents across the state are focused on the bottom line—what they pay and how quickly those costs are rising.

What the Proposal Could Mean

Details of how the limits would work have not been fully defined, but the framework is clear.

The amendment would require the legislature to establish caps on how much property tax levies — the total amount of revenue collected — can grow each year. Exceptions could be included, though those would also be determined by state law.

If the proposal advances, voters would weigh in during the November 2026 general election. The ballot question would ask whether to adopt a constitutional amendment requiring limits on property tax increases by local governments.

For residents, the concept may seem abstract. But for local governments, it touches on nearly every service they provide.

Local Concerns About Flexibility

Municipal leaders across the state have begun to voice concerns about what those limits could mean in practice.

Property taxes are the backbone of local government finance. In many communities, they fund public safety departments, maintain roads, support sanitation services, and help pay for infrastructure projects.

The North Carolina League of Municipalities has cautioned that limiting revenue growth could restrict a city or town’s ability to respond to rising costs or unexpected events.

Those concerns are echoed at the local level.

In Kill Devil Hills, town leaders recently adopted a resolution outlining how property tax revenue supports daily operations and long-term investments. See a copy of the document, below this story.

The resolution points to services residents rely on — police and fire response, trash collection, street maintenance — as well as larger initiatives like shoreline protection projects designed to reduce storm damage and protect infrastructure.

It also highlights something less visible: the process behind the numbers.

Each year, local budgets are developed through public meetings and hearings, where residents can provide input before elected officials set tax rates and spending priorities.

Town officials argue that this system already gives communities a direct voice in how their tax dollars are used.

They also point to the financial structure behind it. In Kill Devil Hills, property taxes account for about 46% of general revenues. Any restriction on adjusting those revenues, the resolution states, could make it more difficult to maintain services.

Back in Chowan County

For Chowan County residents, those broader policy discussions may still feel distant. But they intersect directly with what’s happening now.

The revaluation has increased the total value of property across the county, effectively expanding the tax base. What happens next depends on how local officials set the tax rate.

A higher base with a lower rate could produce similar revenue. A higher base with the same rate would generate more. A lower rate could offset some of the increase for property owners.

Those decisions will unfold in the coming months during budget deliberations.

In the meantime, officials are encouraging residents to review their property records carefully.

If something looks off—square footage, number of bedrooms, or other details—those errors can often be corrected quickly. Residents can also compare their assessments with similar properties and, if necessary, file a formal appeal.

A Decision Still Ahead

The broader question — whether the state should limit property tax growth — remains unresolved.

Supporters of the amendment say it would protect taxpayers from sudden increases and bring consistency to how revenues grow.

Opponents worry that it could shift decision-making away from local communities and make it harder for towns and counties to adapt to changing needs.

For now, both conversations are moving forward at the same time.

In Chowan County, residents are opening their mail and calculating what new property values might mean.

In Raleigh, lawmakers are debating whether to place new boundaries on those calculations altogether.

And in communities across North Carolina, the outcome of that debate may help determine not just what people pay in taxes — but how their towns and counties function in the years ahead.