Chowan County to Schedule New Budget Hearing After State Law Forces Property Tax Amendment

Story Status: Ongoing

Last Updated: July 10, 2026

Quick Take

• Chowan County commissioners are expected to schedule a July 27 public hearing to amend the county’s FY 2026–27 budget.
• The amendment is required after Senate Bill 474 changed which property valuation schedule the county must use.
• The revised budget must use the county’s 2022 Schedule of Values and a tax rate sufficient to balance the budget.
• The July 13 agenda also includes tax collection orders, several board appointments, financial amendments, and an update on John A. Holmes High School project expenses.

Meeting at a Glance

Meeting: Chowan County Board of Commissioners regular meeting
Date: Monday, July 13, 2026
Time: 6 p.m.
Location: Chowan County Public Safety Center, 305 West Freemason Street, Edenton, North Carolina
Public Comment: Speakers are generally limited to three minutes

Chowan County Prepares to Reopen Its Budget

EDENTON, N.C. — The Chowan County Board of Commissioners is expected to take the next formal step in revising the county’s recently adopted FY 2026–27 budget when it meets Monday evening.

Commissioners are scheduled to vote on setting a special meeting and public hearing for Monday, July 27, at 6 p.m. The hearing would give residents an opportunity to comment before the Board considers amending the county budget to comply with Senate Bill 474.

According to the July 13 meeting agenda, the new state law places Chowan County under a one-year property reappraisal moratorium from which the county had previously been exempt. That change requires the county to revise its budget using the 2022 Schedule of Values and adopt a tax rate sufficient to balance the spending plan.

The proposed amendment is available for public inspection at the Chowan County Manager’s Office, located at 305 West Freemason Street in Edenton, and through the county’s website.

How We Got Here

Monday’s expected action is the latest development in a budget and property-tax story Camden Tribune has followed through several stages.

• June 29: Chowan County commissioners recessed a special budget meeting while waiting for the General Assembly to act on Senate Bill 474.
• June 30: The county adopted its FY 2026–27 budget using the 2026 Schedule of Values because that was the legally effective valuation schedule at the statutory budget deadline.
• July 1: The General Assembly approved Senate Bill 474.
• July 2: Chowan County released a public FAQ explaining why the adopted budget might have to be amended.
• July 13: Senate Bill 474 is scheduled to become law, and commissioners are expected to schedule the required budget hearing.
• July 27: The proposed public hearing would allow residents to comment before the Board considers an amended budget.

What the Budget Amendment Means

The county’s current budget was adopted using the 2026 reappraisal values and a lower property-tax rate applied to those higher valuations.

Under Senate Bill 474, Chowan County must instead return to its 2022 property values for the current budget year. Because those assessed values are lower, the county will need a higher numerical tax rate to generate the revenue required to balance the budget and maintain services.

County officials previously indicated that a rate of approximately 72 cents per $100 of assessed value could be needed when using the 2022 valuation schedule, compared with the 57.25-cent rate adopted under the 2026 values.

That does not automatically mean every property owner would experience a 14.75-cent equivalent increase in the amount owed. The final tax bill depends on both the applicable rate and the assessed value assigned to the property.

What Chowan County Residents Need to Know

The expected July 13 vote would schedule the hearing. It would not, by itself, approve the amended budget or establish the county’s final revised tax rate.

Residents would have an opportunity to address commissioners at the July 27 public hearing before the Board takes final action.

Property owners should watch for three key pieces of information:

• The final proposed tax rate under the 2022 Schedule of Values.
• Any changes to county spending or revenue assumptions.
• How the revised assessment and tax rate affect individual property bills.

Other Items on the July 13 Agenda

Cooperative Extension Grant Request

Cooperative Extension staff will ask the Board for authorization to apply for a $2,500 grant from the Albemarle Community Trust.

The money would be used to purchase supplies for the existing “Together We Grow” program. The county agenda states that no matching funds would be required.

Tourism Development Authority Policy

Commissioners will consider amending the resolution governing the Chowan County Tourism Development Authority to formally reflect its existing meeting-compensation practice.

According to the agenda, TDA members are not paid for attending meetings. Money budgeted for member compensation has instead been used to provide meals because the meetings are held at noon.

Tax Settlement and Collection Orders

Tax Administrator Chris Hill is scheduled to present the settlement of current-year taxes and seek approval for the county’s annual collection orders.

The Board will consider an order to collect 2026 taxes and an order authorizing continued collection of taxes that remain unpaid.

NCACC Annual Conference

The Board will consider conference registration and lodging expenses for commissioners attending the North Carolina Association of County Commissioners Annual Conference from August 20 through August 22.

Chairman Kirby is expected to be designated as Chowan County’s voting delegate, with Commissioner Lawrence serving as the alternate.

Library, ABC, DSS, and Jail Commission Appointments

Commissioners are scheduled to consider several board appointments and reappointments.

• Josanna Berkow is anticipated to be recommended for appointment to the Shepard-Pruden Memorial Library Board of Trustees.
• Commissioner Tony Shaffer is recommended for another term on the Library Board.
• The Board may reappoint Craig Miller or select another applicant for the ABC Board.
• Alex Kehayes is recommended for reappointment to the Department of Social Services Board.
• A commissioner may be nominated to serve on the Albemarle District Jail Commission following legislation adding Chowan County to that body.

Financial Amendments and High School Project Update

Finance Officer Cathy Smith is scheduled to present an FY 2026–27 budget amendment and three cleanup amendments related to the previous fiscal year.

Smith is also expected to provide an update on expenses connected to the John A. Holmes High School project. The agenda does not provide the amount or additional details of those expenses.

Why This Matters

Chowan County’s budget amendment is more than a procedural correction. It will determine which assessed property values are used, what tax rate is applied, and how the county funds public services during FY 2026–27.

The process also illustrates how quickly action by the General Assembly can change decisions made at the county level. Commissioners adopted a legally balanced budget by the June 30 deadline, but the subsequent change in state law now requires them to reopen that budget and seek public input again.

For residents, the July 27 hearing will be the central opportunity to hear the county’s revised proposal, ask questions, and comment before final action is taken.

What Happens Next

Commissioners are expected to vote July 13 on scheduling the special meeting and public hearing.

If approved, the hearing will take place at 6 p.m. Monday, July 27, at the Chowan County Public Safety Center.

After hearing from residents, the Board may adopt the amended FY 2026–27 budget and revised tax rate, modify the proposal, or delay final action.

Camden Tribune will continue tracking the amended tax rate, the effect of the 2022 valuation schedule, and the Board’s final budget decision.

Continue Following This Story

Chowan Budget Vote Recessed as Officials Await State Revaluation Bill

Commissioners paused the county’s budget proceedings while waiting for lawmakers to decide the future of Senate Bill 474.

Chowan Budget Delayed as State Revaluation Bill Could Push Tax Rate to 72 Cents

County officials explained how returning to the 2022 property values could require a higher numerical tax rate.

Chowan County Explains Budget Decision as SB 474 Looms

The county released a public FAQ explaining why it adopted the budget using 2026 values and why another amendment could become necessary.

More Chowan County Coverage

Follow Camden Tribune’s reporting on county government, schools, taxes, public safety, and community issues in Chowan County.

Official Documents

Chowan County Government Website
Review county meeting information, budget materials, notices, and official records.

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