Pender County begins 2026 property reappraisal, notices in mail this week

PENDER COUNTY, NC (WWAY) — Pender County property owners should expect to receive updated property value notices in the mail this week as part of the county’s 2026 reappraisal.
North Carolina law requires counties to conduct a general reappraisal at least once every eight years to ensure properties are assessed at true market value. Pender County’s last reappraisal took place in 2019 following Hurricane Florence. The 2026 reappraisal complies with N.C. General Statutes 105-286 and 105-283.
Property owners who disagree with their assessed value have until May 15, 2026, to file an appeal. Appeals can be submitted online or through a downloadable form on the Pender County 2026 Tax Reappraisal webpage.
Valid grounds for appeal include claims that the assessed market value is substantially higher or lower than the property’s actual market value, inconsistencies with comparable properties, incorrect square footage, inaccurate property characteristics, or failure to consider property-specific factors such as environmental issues, wetlands, or farmland. Appeals based solely on changes in market value since the previous assessment, construction or insurance costs, perceived value without supporting evidence, or financial ability to pay taxes are not considered valid.
Pender County recommends that residents gather sales data of similar properties, provide photos or professional appraisals of their property’s condition, and ensure appeals reflect the value as of January 1, 2026, the reappraisal’s effective date. This year, the county introduced a sales comparison tool for residents to review recent property sales and better understand how values were determined. Property record cards are also available online.
Officials noted that assessed property value does not determine the tax rate. The Pender County Board of Commissioners will set the tax rate later this year as part of the annual budget process, and taxes owed will be calculated by applying that rate to the assessed value.
For more information, residents can visit the Pender County 2026 Tax Reappraisal webpage.