Special Meeting of the Buncombe County Board of Commissioners | July 14, 2026

Buncombe County Commissioners Address State Legislation Impacting Property Taxes and Budget

On July 14, 2026, the Buncombe County Board of Commissioners convened a special meeting to address significant changes mandated by recent actions from the North Carolina General Assembly. The meeting, attended by all Commissioners, focused on navigating the fallout of Senate Bill 889 and State Bill 474 and their impact on Buncombe County’s budget and property tax reappraisal process. The core challenge stemmed from the state's decisions to delay the implementation of recently completed property reappraisals and introduce a complex “revenue neutral” tax rate option.

The primary discussion centered around two potential paths forward, presented by County staff (John and Eric). The first option involved participating in a moratorium outlined in Senate Bill 889, effectively reverting to the property values from 2021 for tax calculations. This would mean most residents would see their tax bills remain similar to those from 2025. However, this choice also carried a potential revenue gap of approximately $1.8 million for the county and municipalities, impacting equalization processes with public service utilities like Duke Energy. The second option involved adopting a “revenue neutral” tax rate, utilizing the reappraisal values but requiring significant cuts to county operations to balance the budget.

Following extensive discussion, the Board of Commissioners voted unanimously to adopt Option 1 – participating in the moratorium and reverting to the 2021 property values. Commissioners expressed considerable frustration with the state legislature's actions, emphasizing the disruption to a transparent and community-driven budget process. While acknowledging the difficult choice, they recognized it would provide stability for most residents by maintaining their current tax burden. This decision will necessitate adjustments to the previously approved FY27 budget, which was originally planned as a 10% increase over the previous year, totaling $485.1 million.

The decision will also impact specific special taxing districts. The Asheville City Schools Supplemental Taxing District will see a slight tax rate increase (0.75 cents per $100 of assessed value) to maintain current funding levels, while the Buncombe County Fire Taxing District will have its tax rate set at 17.38 cents per $100 of assessed value to ensure budgeted revenue is met. To assist residents facing temporary financial hardship due to these changes, the County will offer a “GAP” program.

Looking ahead, county staff will continue processing outstanding property reappraisal appeals and working on budget adjustments to reflect the reversion to 2021 values. The Board committed to advocating for a more equitable approach from the state legislature regarding disaster recovery and property tax reappraisals, acknowledging concerns raised about potential impacts on public safety, education, and other essential county services. Residents seeking further information or wishing to review the full meeting transcript and related documents can find them on the Buncombe County Government website.

This special meeting highlighted a significant challenge for Buncombe County residents, stemming from decisions made at the state level. While the Board’s decision to revert to 2021 property values offers immediate stability for many, it underscores the need for ongoing advocacy and careful management of county resources to ensure essential services continue uninterrupted.