Real property consists of the interest and rights in ownership of land plus anything predominately affixed to the land often referred to attachments or improvements. The accessories/improvements include but are not limited to: houses, decks, porches, outbuildings, piers, docks, bulkheads, anything more or less permanently attached to the land. Double and single wide mobile homes can also be considered real property once certain criteria are met: tongue and axles removed, the homeowner is the land owner, or there is at least a 20-year lease in place.
Real property is permanently listed in Pender County. As the January 1 owner of any real or personal property, you are required to report any additions, improvements, or deletions to real property that occurred during the preceding calendar year. Please use a Personal Property Listing form to report these changes. A form can be downloaded at the link or by calling the Tax Assessor’s Office at (910)259-1221. Listing period is January 1 to January 31 each year. Maintenance or repair of an existing structure does not require listing.
Real property values are calculated using the Schedule of Values adopted during our last revaluation, January 1, 2011. Real property values should remain the same between revaluations unless a change is made to the land or improvements. Once we receive notice that a change has been made, the appraiser visits the property to identify what has changed. Any time the Tax office changes your taxable value, you will receive a value change notice. That value change notice gives you the opportunity to appeal the updated valuation as long as you do so within 30 days from the date on the letter. The next revaluation is scheduled to take affect on January 1, 2019.
You can appeal your real property value each year until the adjournment of the Board of Equalization and Review. According to the North Carolina General Statute, the earliest the BOER can meet is the first Monday in April. Any value changes made will be put in place for that year going forward. You may start your appeal by calling the Tax Assessor’s office in January to request an informal appeal form.