The Pender County Board of County Commissioners voted to approve the 2026 schedule of values on Dec. 1, a step county staff said is required by state law to start a countywide reappraisal that takes effect Jan. 1, 2026.

Ryan Vincent of Vince Evaluations, the contractor conducting the reappraisal, told commissioners the office will mail change-of-value notices in March and the board of equalization and review must convene between the first Monday in April and the first Monday in May to hear appeals. "What we're required by statute 105.283 is to appraise all property for their true value in money," Vincent said during his presentation, explaining the office uses a market-adjusted cost approach and reviews sales through December to set values.

Commissioners and members of the public raised concerns about timing and the potential for higher tax bills when market values rise. Several public commenters asked the board to adjust the tax rate to prevent unexpected increases for fixed-income homeowners. Commissioner (S5) noted the distinction between values and tax rates: the reappraisal sets values, while the board will set the tax rate during next year’s budget process.

Vincent described the process and protections: staff will post sales and data online, field visits were completed, notices will explain appeal steps and eligibility for state-administered discounts for seniors and veterans, and the tax office will provide in-person help during the appeal period. He also said the county’s last full reappraisal was in 2019 and that waiting further risks equalization adjustments and lost revenues tied to utility and personal-property valuations.

After more than an hour of questions and discussion about communications, staffing for appeals, and options to delay, the board voted 4–1 to approve the schedule of values required to proceed. Several commissioners committed to seeking a revenue-neutral or lower tax rate in the next budget cycle and to expand outreach to residents before notices go out.

The county plans public information sessions in January and February and to offer face-to-face assistance once notices are mailed in March; the first tax bills using the new values are scheduled to be mailed in 2026 and due Jan. 6, 2027.