A new bill filed by State Rep. Ben T. Moss Jr. seeks to ensure property owners receive comprehensive information following real property revaluations and related tax rate changes, according to the North Carolina State House.
The bill, filed as HB 811 on April 7 during the 2025 regular session, was formally listed with the short title: ‘Taxpayer Transparency Act.’
The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.
In essence, this bill mandates that assessors provide written notification to property owners regarding specific details following the revaluation of real property, including the newly appraised value, the previous appraised value, the percentage change, instructions for appealing the valuation, and relevant contact information. Additionally, it requires that during years when a revaluation occurs, assessors include the preceding tax rate, the revenue-neutral rate, the newly adopted tax rate, and the percentage change in tax rates with the annual tax notice. It also stipulates that budget officers must publish an estimate of the revenue-neutral rate and update the information on the government’s website by set deadlines. The bill is effective for reappraisals on or after Jan. 1, 2025.
Of the four sponsors of this bill, Erin Paré proposed the most bills (35) during the 2025 regular session.
Bills in North Carolina follow a multi-step process before becoming law. A lawmaker starts by filing a bill, which is assigned to a committee for review. The bill must be read three times in each chamber. If one chamber changes the bill after the other passes it, both must agree on the final version. Once both chambers approve the same bill, it goes to the governor, who has 10 days (or 30 if the legislature is not in session) to sign, veto, or let it become law without a signature.
You can read more about the bills and other measures here.
Moss, a Republican, was elected to the North Carolina State House in 2023 to represent the state’s 52nd House district, replacing previous state representative Jamie Boles.
| Authors | Bill Number | Date Filed | Title |
|---|---|---|---|
| Ben T. Moss, Jr., Erin Paré, Jeff Zenger, and Steve Tyson | HB 811 | 04/07/2025 | Taxpayer Transparency Act. |
| Ben T. Moss, Jr. and Keith Kidwell | HB 804 | 04/07/2025 | Human Life Protection Act of 2025. |
| Ben T. Moss, Jr. and Jarrod Lowery | HB 812 | 04/07/2025 | UNC-Pembroke Presidential Library Funds/DJT. |
| Ben T. Moss, Jr., Brian Echevarria, Dean Arp, and Neal Jackson | HB 776 | 04/03/2025 | NC Religious Freedom Restoration Act. |
| Ben T. Moss, Jr., Maria Cervania, Pricey Harrison, and Zack Hawkins | HB 745 | 04/02/2025 | Fair Competition Study Act. |
| Ben T. Moss, Jr., Brian Turner, Jay Adams, and Mike Clampitt | HB 747 | 04/02/2025 | 2025 Wildlife Resources Changes.-AB |
| Ben T. Moss, Jr., Jeff Zenger, Mark Pless, and Steve Tyson | HB 763 | 04/02/2025 | Neighbor State License Recognition Act. |
| Ben T. Moss, Jr. | HB 666 | 04/01/2025 | Wildlife Resources Commission Term Limits. |
| Ben T. Moss, Jr., Diane Wheatley, Grant L. Campbell, MD, and Howard Penny, Jr. | HB 567 | 03/27/2025 | Ensure Access to Biomarker Testing. |
| Ben T. Moss, Jr., A. Reece Pyrtle, Jr., and Charles W. Miller | HB 511 | 03/25/2025 | Award Magistrates Salary Increases. |
| Ben T. Moss, Jr., Bill Ward, Joseph Pike, and Keith Kidwell | HB 427 | 03/18/2025 | CCW Permit/No Records Provided. |
| Ben T. Moss, Jr., Joseph Pike, and Keith Kidwell | HB 454 | 03/18/2025 | Review of Federal Acts/Rules/Regulations. |
| Ben T. Moss, Jr., Bill Ward, and Keith Kidwell | HB 236 | 02/26/2025 | Remember 9/11 with Freedom Flag. |
| Ben T. Moss, Jr., Bill Ward, Brian Echevarria, and Diane Wheatley | HB 211 | 02/25/2025 | The Kelsey Smith Act. |
| Ben T. Moss, Jr. and Howard Penny, Jr. | HB 153 | 02/18/2025 | DOT/DEQ to Study Safety and Emissions Inspec. |
| Ben T. Moss, Jr., Cody Huneycutt, Mitchell S. Setzer, and Pricey Harrison | HB 120 | 02/13/2025 | Expand Project C.A.R.E./Funds. |
| Ben T. Moss, Jr., Carla D. Cunningham, Dennis Riddell, and Keith Kidwell | HB 107 | 02/12/2025 | Adopt SUDEP Awareness Week. |
| Ben T. Moss, Jr., Blair Eddins, Keith Kidwell, and Wyatt Gable | HB 72 | 02/10/2025 | AG/Restrict Challenge to Presidential EOs. |
| Ben T. Moss, Jr., Bill Ward, and Keith Kidwell | HB 73 | 02/10/2025 | Energy Security Act of 2025. |
| Ben T. Moss, Jr., Bill Ward, Diane Wheatley, and Keith Kidwell | HB 85 | 02/10/2025 | Removal of Precinct Officials. |
| Ben T. Moss, Jr., Diane Wheatley, Jay Adams, and Keith Kidwell | HB 95 | 02/10/2025 | Threaten Elected Official/Increase Punishment. |
| Ben T. Moss, Jr. and Cody Huneycutt | HB 71 | 02/06/2025 | Respiratory Care Modernization Act. |
| Ben T. Moss, Jr., Bill Ward, Joseph Pike, and Keith Kidwell | HB 16 | 01/29/2025 | General Assembly: In God We Trust – Display. |
| Ben T. Moss, Jr., Brian Echevarria, Jay Adams, and Keith Kidwell | HB 5 | 01/29/2025 | NC Constitutional Carry Act. |
| Ben T. Moss, Jr., Celeste C. Cairns, David Willis, and Keith Kidwell | HB 7 | 01/29/2025 | NC REACH Act. |
| Ben T. Moss, Jr., Jeffrey C. McNeely, Joseph Pike, and Keith Kidwell | HB 9 | 01/29/2025 | Firearm Discharge/Preempt Local Ordinance. |
