Legislative director Ted Angelo reviewed 16 bills the board tracked that were signed this year, including SB296 which expands a disabled‑veteran homeowner exemption with a five‑year sunset and implementation work to follow.

Tax staff told Durham County commissioners that applications and exempted value tied to the Blue Ridge housing exemption have risen sharply — approvals rose to 43 in 2026 and annual exempted value grew from $77M in 2023 to about $420M in 2026 — and that staff will monitor the trend ahead of the 2029 reappraisal.

Durham County tax staff told commissioners approved applications for a historic/affordable-housing exemption rose to 43 in 2026 and exempted value climbed from $77 million (2023) to $420 million (2026); staff called the growth "concerning" and said they will continue monitoring.

A House–Senate committee of conference on S.325 agreed to drop the 'tier three' road‑rule, add a public engagement plan and a temporary legislative oversight committee, and shift housing‑exemption timing so towns have time to update regional plans; the report on housing exemptions is due in 2027.

At the Dec. 17 Polk County Board of Commissioners meeting, Assessor Valerie reported slowing market-value growth, ongoing digitization and staffing updates, and outlined complexities around a new vertical housing-zone exemption and efforts to increase assessment-and-taxation (A&T) funding.