Buncombe County will collect this year's property taxes based on 2021 assessed values, not the most recent reassessment. The decision stems from a law passed by the North Carolina General Assembly and has drawn criticism from county commissioners.
In a special meeting on July 14, the Board of Commissioners voted to retain the budget it had already approved and raise the tax rate to 61.54 cents per $100 of assessed value. This is well above the 43.2 cents that had adopted on June 2.
A day later, the Asheville City Council followed suit: it raised its rate to 50.78 cents per $100, up from 37.69 cents. approved on June 9.
The laws that changed the revaluation
Why did the city and county have to change their rates, even after approving their budgets? Behind the votes in Buncombe and Asheville are two state laws passed by the North Carolina General Assembly.
The first is SB 889, which halted the 2026 reassessment for one year—that is, the new calculation of each property's value, which is the basis for collecting taxes. Instead, it mandates the use of the values from the previous reassessment, the one from 2021. The legislation, championed by the Republican Party, sought to curb the rise in property taxes.
The problem for Buncombe was the timing. The county had already approved its budget taking into account the new values, a good portion of which was earmarked for recovery after Hurricane Helene.
The other law, SB 474, was passed precisely to grant an exception to counties like Buncombe. However, it established a condition: they could use the 2026 values, but only if they lowered the rate to collect the same amount as the previous year and no more.
According to the county, that road would have taken more than $24 million out of an already approved budget. Furthermore, it could not be used by the city of Asheville or by districts that charge separate fees, such as the fire department.
Faced with the choice between losing that money or sticking with the old rates, the commissioners chose the latter. But to cover the already approved budget, they had to raise the rate.
The Board also raised the other two rates under its control: the Unified Fire District rate, to 17.38 cents from 11.96, and the Asheville City Schools supplemental tax, to 11.75 from 8.64.
Related: Stein signs tax moratorium law in counties with revaluations in 2026
“Here we are again”
“On June 2, we approved a very transparent budget after a seven-month process, and here we are again, having to make changes and decisions,” said Amanda Edwards, chair of the Board of Commissioners, during the meeting.
Edwards targeted the state legislature. He argued that the lawmakers who passed the law “live outside the county” and were “elected by people who don’t live in Buncombe County,” accusing them of ignoring the region’s recovery needs after the natural disaster.
Commissioner Parker Sloan focused on a technical point: for him, reassessment is the only tool local governments in the state have to make property taxes less regressive. When the legislature delays it for a year, “it affects us all” and undermines “confidence in the system.”
Asheville, in the same situation
Because the town is located within Buncombe County, it was also forced to revert to the previous tax rates. The budget that the council approved this year had been calculated on a higher tax base; without this, the town faced a shortfall in its municipal accounts.
To close the deal, the city raised its tax rate. The administration maintains that this corrects the revenue imbalance and does not affect services approved in June. The impact on individual wallets, the city clarified, will depend on the value of each property.
What does it mean for the owners?
For most homeowners, their property value will remain unchanged from last year. The 2021 table maintains those figures, unless improvements have been made to the property.
That value already includes the adjustments that the county applied due to the effects of Hurricane Helene, as the administration explained.
The bills, however, will arrive later than usual. The county reported that their delivery will be delayed and that they will be available online at tax.buncombenc.govas soon as possible.
Regarding the appeals filed by residents against the 2026 reassessment, it was reported that they will remain valid. More than 16,000 residents filed these types of appeals and will not need to do so again, unless they have already received a decision and disagree with it. Those that remain pending will be applied to the 2027 reassessment.
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Relief available
The county reminded residents that assistance programs are available. The General Assistance Program supports homeowners and renters with expenses such as housing and utilities. Information is available at [website address missing]. www.buncombenc.gov or at the county Department of Health and Human Services, at 828-250-5000.
There are also tax reliefs for residents aged 65 and over, people with total and permanent disability, and veterans with a permanent disability linked to their military service.



