Are North Carolina’s Helene victims still required to pay property taxes? Yes, and here’s why.

Some social media users are angry that North Carolina property owners must still pay full taxes on properties that were damaged after Hurricane Helene.

The September storm was the deadliest and most damaging in state history. It brought 30 inches of rain, caused more than 1,400 landslides, and damaged about 74,000 homes in western North Carolina — where only about 5% of victims have flood insurance, according to an estimate by the state’s budget director.

In a Jan. 6 X post, Buncombe County reminded residents to pay their 2024 property taxes before they become delinquent — prompting outrage from some users of the platform.

"This county is still demanding property taxes on homes destroyed by Hurricane Helene based on pre-Helene assessments that no longer apply," Dana Loesch, a conservative radio show host, told her 1 million X followers in a post.

Other X users posted similar responses, suggesting that Buncombe should waive or reduce property taxes for people affected by Helene.

A viewer emailed WRAL-TV, PolitiFact’s North Carolina partner, asking if it’s true that Buncombe County and other counties in North Carolina are collecting taxes on Helene-damaged properties. 

The county is indeed collecting taxes. But Loesch’s focus on Buncombe makes it seem as though the county is doing something out of line. In fact, Buncombe — and other North Carolina counties that are collecting taxes — are acting in accordance with state law. Although receiving a hefty tax bill may feel like a bitter pill following the disaster of losing one’s property, the reality of the state’s taxation system gives counties little flexibility. 

Properties are taxed based on what their assessed values were as of Jan. 1 of that year. Buncombe County properties were last assessed in 2021 and those values are still in place. That means the damages from Helene aren’t reflected in the most recent tax bills. And they won’t be reflected until updated assessments are applied. 

Loesch and others on social media implied that Buncombe County should waive or change a property owners’ bill for 2024. State law prevents counties from doing that, so Buncombe officials can’t give Helene victims a break on their 2024 property tax bill — even if they wanted to. There’s an appeals process, but the deadline for that ended before Helene hit. 

Buncombe County officials are encouraging property owners to tell the county about damage to their properties, so that it can be reflected in the next assessment. 

Loesch wrote that properties are being taxed on assessments that "no longer apply." The property’s value as of Jan. 1 still applies to a property owner’s 2024 tax bill — even if it doesn’t reflect the current market value, or what someone might be willing to pay by the end of the year.

Loesch didn’t respond to our questions about her statement.

Here’s how the taxing process works:

• Counties assess the values of the properties within their borders. The assessments take into account recent comparable sales and other market factors into consideration.
• Property taxes are based on the assessed property value that is in place on Jan. 1 of that year, as well as the county’s tax rate.
• Most tax bills don’t go out until late summer, after the county’s property tax rate is set, and property owners have about three months to pay their tax bills.
• The bills are considered delinquent and can accrue interest if not paid before Jan. 6 (which is why Buncombe posted reminders on social media that day).

Because properties are taxed based on their assessed value as of Jan. 1, damage from Helene doesn’t factor into the 2024 tax bill.

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Dia Harris, a North Carolina Department of Revenue spokesperson, told PolitiFact that the agency regularly fields questions from property owners about how disasters might affect their tax bill.

"A property owner whose residence is lost to fire during the calendar year will still be responsible for payment of taxes that are due on the property for that year," Harris said. "And the bill must be based on the full value of the property’s condition as of Jan. 1 of that year."

Why are taxes based on a property’s value as of Jan. 1, as opposed to another date?

The Jan. 1 date is set by state law and provides county governments with some insight into the size of their tax base, which is helpful for county leaders as they set the next fiscal year spending plan, said Chris McLaughlin, a professor of public law and government at UNC-Chapel Hill who posted about the issue in a Oct. 11 blog entry. If values go down after an assessment, for instance, county leaders might consider raising the tax rate to make up for lost revenue. 

State legislators "chose Jan. 1 presumably because it is well in advance of the start of the fiscal year (July 1) for which taxes will be levied," McLaughlin told PolitiFact in an email. "This provides the local government with some certainty about the size of its tax base (although there will be minor changes due to appeals) so it can accurately budget and decide upon a property tax rate before the fiscal year begins."

Some social media posts suggested that Buncombe County should waive or postpone property tax bills. However, state law prohibits counties from doing that. The law reads:

"The governing body of a taxing unit is prohibited from releasing, refunding, or compromising all or any portion of the taxes levied against any property within its jurisdiction except as expressly provided in this subchapter." 

Unless state legislators change the law, "local governments may not waive property taxes as a response to a natural disaster," McLaughlin said. If Helene victims want immediate property tax relief, he said "they should talk to their local representatives and tell them to pass a bill."

In the meantime, Buncombe is offering assistance in other ways. The county offers payment plans to property owners who want to avoid paying their tax bill in one lump sum. The county also offers financial assistance to low-income households in areas where increasing property value outpaces income.

In advance of the 2025 tax bill, Buncombe officials are asking residents to inform them of any damage sustained to their properties. The county’s website features a banner: "Please report damage to your home or property caused by Hurricane Helene." Clicking the banner opens a form that Buncombe residents can fill out online and submit to the county.

"Property that is damaged as of Jan. 1, 2025, will see a reduction in 2025’s taxable value," said Kassi Day, a Buncombe County spokesperson. "Our assessment team has been working hard to survey damaged areas so values can be updated to reflect the current situation."

Buncombe officials are also taking action that could limit the effect of property taxes in 2025.

The county was scheduled to conduct a revaluation in 2025 — taking into account how market values have risen over the last four years. Buncombe’s Board of Commissioners recently voted to delay the county’s reappraisal of properties, allowing the 2025 values to remain based on 2021 market assessments.

Loesch said Buncombe County "is still demanding property taxes on homes destroyed by Hurricane Helene based on pre-Helene assessments that no longer apply."

Buncombe and other counties are collecting taxes on properties even if they were damaged by Helene. But it’s inaccurate to suggest that the damage from Helene is relevant to the 2024 tax bill, which in North Carolina is based on a property’s assessed value as of Jan. 1, 2024 — months before Helene made landfall. 

Properties that lost value because of damage from Helene could see that reflected on their tax bill due in 2025, Buncombe officials said. Loesch and others on social media implied that Buncombe County should waive or change a property owners’ bill for 2024. Generally speaking, state law prevents counties from doing that.

Loesch’s statement is partially accurate but leaves out important details that might influence someone’s understanding of the situation. We rate it Half True.