Twelve North Carolina counties are conducting their first property revaluations since before the pandemic. Commercial property owners in those counties are facing assessments that reflect a 2020-2026 market that looks nothing like the 2016-2019 baseline.
North Carolina Senate Bill 889 passed the Senate on June 2, 2026, freezing 2026 property tax revaluations for counties that had not already begun the process. The bill now moves to the House.
Connecticut municipalities operate on a five-year revaluation cycle with property tax appeal windows that vary by jurisdiction. Commercial owners with properties in 2026 revaluation municipalities should confirm their specific town's filing deadline.