Pender County tax officials briefed the Board of Commissioners on Oct. 20 about the 2026 countywide reappraisal process that will set new market values for all real property in the county.

Mark Walker, Pender County Tax Administrator, and Joshua King of the appraisal firm Vincent Valuations outlined why the county reappraises — state law requires a county reappraisal at least once every eight years — and reviewed the four major steps in the mass‑appraisal process: data collection, sales analysis and modeling, development of schedules of values, and the appeals process.

Key dates and details provided by staff:

- Effective date for the new values: Jan. 1, 2026.
- Data collection began Feb. 2024.
- Reappraisal notices are scheduled to be mailed March 26, 2026 (transcript: "March 26" was presented as the mail date).
- The county will present a proposed schedule of values and hold a public hearing on that schedule on Nov. 17, 2025; the board may vote to adopt the schedule on Dec. 1, 2025.

Staff explained the mass‑appraisal approach used to value about 55,000 properties, including using statistical measures such as sales ratios to measure appraisal accuracy and to identify atypical sales (foreclosures, auctions) that should be excluded from market models.

King said market conditions vary across different parts of Pender County and that the schedule of values will reflect local trends so the overall property‑tax burden is more equitably distributed. Staff said they plan public education presentations during the Dec.–Feb. outreach period to explain how reappraisal works and how property owners can appeal new values.

Why it matters: the reappraisal will be the basis for 2026 tax bills and could change individual tax liabilities; the county outlined an appeals process for property owners dissatisfied with proposed values.

What’s next: staff requested the board schedule a public hearing on the schedule of values for Nov. 17 and to consider adoption Dec. 1, 2025; staff also said they will present the formal schedule of values for public inspection in advance of hearings.