Purpose
The Board of Equalization & Review hears and decides property tax appeals for real and personal property. Real estate issues must be appealed to the Board of Equalization and Review in the spring each year.
Personal property appeals must be filed within 30 days of the tax billing date. The personal property tax bill also serves as the taxpayer's notice of property valuation.
Appeal requests can be made by contacting the Pender County Tax Office and completing an application for a hearing before the Board of Equalization.
Meeting & Members
The Board of Equalization & Review consists of five members annually appointed by the Pender County Board of Commissioners.
By statute, the Board of Equalization and Review must convene between the first Monday in April and the first Monday in May each year. The length of the session is dependent on the volume of appeal requests. Dates and meeting times are advertised. Once the Board adjourns, no further real estate appeals will be heard until the following year.
