Pender County extends appeals filing deadline to Oct. 1 as state lawyers warn suspension of 2026 reappraisal likely unlawful

The Pender County Board of Commissioners voted to extend the deadline for filing appeals of the 2026 reappraisal to Oct. 1, a move intended to give residents more time after weeks of public concern about inconsistent parcel values and large assessed-value increases.

The action followed legal guidance brought to the meeting by the county’s outside advisers and by the North Carolina Department of Revenue. Steven Pelfrey, general counsel for the Department of Revenue’s Local Government Division, told the board that the problem is not simply an explicit prohibition but a lack of statutory authority to rescind or suspend a reappraisal once schedule values have been adopted: “It’s not that there’s a law that says you you cannot do this. It’s that there is not a law that says you can,” Pelfrey said.

The legal advice echoed a 2009 precedent in which counties that attempted similar rescissions were told by state offices they could not undo adopted reappraisal values. David Baker of the North Carolina Association of County Commissioners, who previously served as director of the Department of Revenue’s local government division, reviewed the prior cases and warned the board of potential referral to the attorney general if an unauthorized rescission were attempted.

Why it matters: county staff and the contracted appraisal firm said the current reappraisal reflects a market ‘snapshot’ as of Jan. 1, 2026. Consultants warned the board that attempting to reverse or suspend the process could carry legal and fiscal risk, including challenges from the state or questions about whether an unauthorized levy would be enforceable.

Motion and vote: Commissioner (speaker 2) moved to extend the appeals filing deadline to Oct. 1 and Commissioner (speaker 8) seconded; the motion passed by voice vote. The board clarified that the extension applies to the filing date—appeals may still be worked and heard after the deadline if needed. The board also said it will continue to seek legislative relief; staff said representatives in Raleigh had been contacted to explore whether legislation could be drafted to address the county’s situation.

What residents were told: County staff and the contractor emphasized that filing an appeal secures a resident’s place in the appeal workflow and allows staff time to review evidence. The contractor, Ryan Vincent, said the tax office could assist residents in-person or by phone and planned to return to community sites with internet access and staff to help file appeals.

What’s next: The board said it will await any action or guidance from state legislators and the Department of Revenue, while the appeals window remains open through Oct. 1. The board also reiterated it will set the tax rate later this year and said it intends to work to keep most taxpayers from paying more than their current bills that were issued under prior values.

Closing: County staff and legal advisers urged residents to file appeals if they believe their data or valuation is incorrect, and to contact the county for help with the appeal forms. The board will revisit the matter in upcoming meetings as legislative and agency responses develop.