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 Counties reappraise all real property within the county at least once every eight 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 years thereafter. Based on the existing resolution, Pender County's 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 annually by July.

2026 Schedule of Values

Important Dates

2026 Property Revaluation Community meetings:

• Feb. 24, 6 p.m. – Community Meeting, Penderlea Auditorium, 220 C.R. Dillard Road, Willard
• March 13, 6 p.m. – Community Meeting, Pender County Hampstead Annex, 15060 U.S. 17, Hampstead

Key Reappraisal Dates

• January 1, 2026 - Effective date of value
• Late March 2026 - Reappraisal notices mailed
• April 13, 2026 - The Board of Equalization and Review will convene
• May 15, 2026 - Deadline to submit real property appeal to the Board of Equalization and Review
• Summer 2026 - First tax bills impacted by reappraisal will be mailed