Sen. Johnson files bill in North Carolina Senate on property tax rate voting

A new bill filed by State Sen. Todd Johnson seeks to mandate local government votes on revenue-neutral property tax rates following general property reappraisals, according to the North Carolina State Senate.

The bill, filed as SB 615 on March 25 during the 2025 regular session, was formally listed with the short title: ‘Property Tax Rate 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 local government units in North Carolina must vote on adopting a revenue-neutral property tax rate in any year when a general reappraisal of real property is conducted. The governing board of the local government will decide whether to levy taxes at the revenue-neutral rate set by existing law. If the majority votes in favor, the budget ordinance must adhere to the revenue-neutral rate. If the majority votes against, taxes will be levied according to alternative provisions, ensuring the budgets remain balanced. The act becomes effective upon enactment and applies to budget ordinances passed subsequently.

Of the two sponsors of this bill, Johnson proposed the most bills (49) 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.

Johnson graduated from the University of North Carolina at Chapel Hill in 2000 with a BA.

Johnson, a Republican, was elected to the North Carolina State Senate in 2019 to represent the state’s 35th Senate district, replacing previous state senator Tommy Tucker.