Contractor defends reappraisal methods as commissioners and residents raise inconsistencies; county reports 623 appeals

At a special Pender County commission meeting, reappraisal contractor Ryan Vincent walked the board and the public through how a mass reappraisal is done, why some parcel notices show large increases and how residents can contest valuations.

Vincent said the 2026 reappraisal was a full measure-and-list job, that assessors generally do not enter homes, and that the work relies on sales from the preceding two to three years adjusted to the valuation date of Jan. 1, 2026. He cited Department of Revenue (DOR) sales-ratio studies showing Pender’s tested ratios were about 62.66% in 2023, roughly 54.87% in 2024 and 54.32% in 2025. "To get that to 100%... is a 84% increase in value across the board," he said, describing how market movements can produce large assessed-value increases in a long reappraisal cycle.

Vincent acknowledged data and human errors can occur in a process that covers about 55,000 parcels and said the reappraisal team runs multiple quality-control queries before notices are mailed. He described the appeal path in North Carolina—tax office review, Board of Equalization and Review, then the North Carolina Property Tax Commission and, if necessary, the Court of Appeals—and told residents the tax office will assist in filing appeals.

Appeals volume and outreach: Vincent reported that as of 3 p.m. the tax office had received 623 appeals. The contractor and tax office staff committed to returning to community locations with internet access, providing staff and equipment to help residents file appeals locally.

Common concerns: Commissioners and residents raised repeated examples of inconsistent parcel valuations, mobile-home treatment and properties affected by repeated flooding. Vincent said mobile homes can be taxed as real property only when the owner also owns the land and the unit is permanently affixed; otherwise they should be treated as personal property. For flood-affected parcels, he said appraisers account for floodplain and known damage when that information is in the record and that such situations are valid reasons to file an appeal.

Quality control and training: Commissioners pressed whether field data collectors were Department of Revenue-certified. Vincent said all staff who touch valuation and review work were certified; data collectors in the field may have been added before testing was available, but supervisors who are certified reviewed and QC’d their work.

What residents should do: County staff said residents should first review their online property record card and the posted sales in their area, then file an appeal if they find discrepancies. Staff offered in-person, phone and community-based assistance to help residents prepare appeals.

Where this leaves taxpayers: Vincent and staff emphasized that the reappraisal produces values used to set taxable values; the county board still controls tax rates. Commissioners said they intend to consider tax-rate changes to limit the amount residents would pay in tax under the new values.

Closing: The county will process appeals and supply outreach; the board also voted separately to extend the appeal filing deadline to Oct. 1 to allow more time for residents to gather evidence and seek assistance.