Revaluation
2026 Revaluation
Pender County Tax Administration is currently in the process of conducting the next general countywide reappraisal. Values determined by the current reappraisal will be effective on January 1, 2026, and reappraisal value change notices will be mailed to property owners in early 2026.
Pender County currently has approximately 52,900+ parcels of property.
General Reappraisal 101
North Carolina General Statutes require that all North Carolina counites reappraise all real property within the county at least once every eight (8) years. The statute also provides that counties may revalue on a more frequent basis upon adoption of a resolution by the County Board of Commissioners. In Pender County, a resolution for more frequent revaluation was adopted in 2023, requiring Pender County to conduct a revaluation effective January 1, 2026, and every four (4) years thereafter. Based on the existing resolution, Pender Counties next countywide revaluation is scheduled for January 1, 2026.
Reappraisals cover all residential and commercial land and structures, which include homes, apartments, condominiums, office buildings, stores, warehouses, etc.
Purpose
The purpose of a revaluation is to fairly reflect the value of all property within the county and to help ensure that the property owners pay equitable tax based on the value of their property. The new values become effective on January 1, 2026.
By law, real estate is appraised at “fair market value”, which is the most probable price a property would bring in a competitive and open market. Property values for a reappraisal are determined by comparing what similar properties are selling for, what it would cost to replace your property, the potential income or highest and best use of your property, as well as many other factors that may affect value.
Please note: Revaluations do not reflect what a property owner’s tax bill will be. Tax rates will be set by the Board of Commissioners and other municipality governing boards by July annually.
Additional information about the 2026 Tax Revaluation can be found in the FAQs on this page.
FAQs
How are taxes determined?
The responsibility of the Tax Department is to value all taxable property in the county. The total value of all the property in the county is called the tax base. Each county agency and/or department submits an annual operating budget to our County Finance Department. This information is forwarded to the County Manager who submits a recommended total budget to the County Commissioners for their consideration. The Board of Commissioners, along with the Finance Department and the County Manager, review the budget and the tax base to determine a recommended tax rate. This is also done to establish a fire district tax. Of course, this process is not as simple as it sounds, many hours are spent analyzing the departmental budgets, county programs, and outside agencies to arrive at a budget that will provide services to the citizens of Pender County.
Each municipality completes a similar process. The whole process is usually completed by the end of June and the County Commissioners and Town Boards establish new tax rates by July 1 annually. Once the tax rates are established, taxpayers receive a consolidated tax bill, usually in August, which includes their county, EMS and fire district tax if their taxable property is only within the county boundaries, or their county, EMS and municipality taxes with are the Town of Topsail Beach, Town of Surf City, Town of Watha, Town of St. Helena, Town of Atkinson, and Town of Burgaw, depending on the location of the property.
What is revaluation and why have it?
Revaluation is a systematic, in-depth process using a computer aided mass appraisal (CAMA) system to reappraise or reassess all real property in the county to the current market value. Appraised value and assessed value can be used interchangeably in North Carolina because property is required to be assessed at 100% of its appraised (market) value. The real estate market is one of constant change caused by the freedom we have to buy and sell property. This change can vary greatly depending on the property’s size, type, and location. This can create an inequitable situation in the level of assessment among owners of property and inequity among differing types of property.
The longer this situation exists, the more unjust it becomes. The end result is an unfair tax burden on those properties which have an assessed value close to the actual market value compared to those properties whose assessed value is well below the market value. The relationship between assessed, or tax value, and market value is called the sales/assessment ratio.
A countywide revaluation is an enormous and complex task. Currently, Pender County contracts this work out to a vendor, however, their staff are all residents of Pender or surrounding counties. They make every effort to consider the many factors involved in determining property values through the completion of the revaluation process. Field inspections are conducted, sales files are developed and analyzed, and market trends are continually monitored.
Why do you need to come on my property to do this?
In order to ensure that our office has the most current and accurate data, it is important for us to verify our data prior to placing value on your property. Our reappraisal staff will visit each property and remeasure each structure on it as well as take updated photos for our records to ensure the documentation of what was on the property at the time of our visit. We take these photos from at least 2 angles to ensure that what we have on your property record is correct and we accurately represent your property in our records. It is as much for your benefit as the taxpayer as it is ours in office. While we understand this can be inconvenient for some, it is very important for proper taxation and only takes a few minutes of your time to complete. Typically, we are not on a property longer than 10-15 minutes; depending on the size of the property and how many buildings are on it. We are not on your property to view anything inside your home, nor are we there to bother you in any other way except to explain why we are there and to document your home properly. Staff will always attempt to make contact with the homeowner or resident prior to performing any data collection on the property by knocking and ringing the doorbell and will leave a doorhanger for notification that we were at your property for this reason.
When will I receive a bill for my real estate taxes?
Tax notices (bills) are mailed in late July/early August of each year and are due on September 1st but payable until January 5th (or next business day if it falls on a weekend) of the next year without interest or penalty. Partial payments are accepted prior to the delinquency date. Interest begins on January 6th at a rate of 2% and continues at ¾ of 1% each month thereafter. Delinquent taxes are subject to immediate garnishment, foreclosure, or seizure of property. Unpaid taxes are advertised in the local newspaper annually between the months of April and May.
Where and how can I pay my taxes?
In-person payments
If you will be visiting Burgaw, you can drop off your payment to our office at 300 E Fremont St, Burgaw, NC 28425. We have a drop box located out in front of the building or you can pay directly to our staff between the hours of 8am and 5pm M-F (except for major holidays). The drop box is checked daily.
Payment Options
The Tax Office accepts credit cards and debit cards. E-check payments are not currently accepted but we hope to accept these soon. These can be made in person, online on our county website at https://mss.pendercountync.gov/css/citizens/default.aspx or by calling 1-800-272-9829; jurisdiction code: 4358. When paying online, or by phone, there is a 3% convenience fee charged by the payment processor. The taxpayer will need your bill information to ensure the payment is applied correctly.
What is taxable property?
Personal Property
Personal property includes motor vehicles, boats, campers, trailers, single-wide mobile homes, and double-wide mobile homes that still have the moving hitch, wheels, and axles attached, airplanes, etc. Anyone who owns any of these items on January 1, (excluding licensed motor vehicles) must list them with the Tax Department during the month of January annually. If a property tax listing form, also known as an abstract of taxable property, is not received in the mail, please call our office at 910-259-1221 to request one. A 10% late listing penalty will be charged to any account not listing their required property with the Tax Department before the January 31st deadline. If January 31st falls on a weekend the next business day will be the deadline.
Licensed Motor Vehicles
Licensed motor vehicles and trailers that are tagged annually are listed automatically when you first register or renew your motor vehicle or trailer through the North Carolina Department of Motor Vehicles (DMV).
Business Personal Property
Business personal property includes machinery, computer/office equipment, airplanes, unlicensed vehicles, leasehold improvements, leased equipment, supplies, furniture, fixtures, farm equipment, etc. which are used for a business. Listings must be submitted during the month of January to avoid a 10% late listing penalty. However, an extension can be granted until April 15th if the request is made in writing and is postmarked or hand delivered to the Tax Department by January 31st (or the next business day if the 31st falls on a weekend). Business property listing forms are mailed to all businesses who listed the previous year or for anyone who has requested a form at the end of December annually. If you have business personal property and do not receive a listing form from us in the mail, please call the Tax Department at 910-259-1221 to request one.
Real Property
Real property includes any structures or improvements on land including double-wide and single-wide mobile homes with their wheels and axles removed. Real property is permanently listed in Pender County, so you do not have to list your real property each year. However, you must still inform our office of any improvements, demolitions, changes made to the property.
Any improvements, demolitions, changes made to the property must be reported during the regular listing period which is the month of January. If you have made any changes to your property, please call our office at 910-259-1221 or you can write to the Tax Administrator’s office and ask us to make the changes for you. This letter must include your name, mailing address, the address of the property, the type of change made to the property and the percentage of work completed as of January 1st. Someone from the appraisal office will visit your property and identify any changes that have been made and take updated photos of the changes. That information will then be entered into the tax database to calculate a new value using the adopted Schedule of Values in effect for the last revaluation.
The effective date of our last revaluation is January 1, 2019. Anytime we make a change to your value, you will be notified in writing with a value change notice, typically sent in March annually. If you do not agree with this value, you should fill out an appeal form so we can review your property in full. Appeals are due on or before the end of April each year. Appeals are reviewed by office appraisal staff and a staff recommendation review letter is mailed to the appellant. If at that point, you still do not agree with the value, please return that staff review recommendation letter with DO NOT AGREE checked. It is at that point our office staff will schedule you to be heard before the Board of Equalization and Review.
You may appeal your value each year between January 1 and the adjournment of the Board of Equalization and Review. The Board of Equalization and Review meets the first Monday in May and typically adjourns for the year the 3rd Monday in May.