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Pender County sets June 30 appeals deadline, opts to use 2026 reappraisal values subject to correction
Summary
County manager recommended — and the board approved 3–2 — using the 2026 schedule of values while directing an outreach letter and paper appeal form to all parcel owners and extending tax office hours; the county attorney warned of narrow legal authority and pending state legislation that could change requirements.
Pender County commissioners voted 3–2 to use the 2026 property reappraisal schedule while allowing property owners to file appeals, and set a final appeal deadline of 5 p.m. on June 30, 2026. The board directed staff to mail an informational letter and paper appeal form to every parcel owner and to extend tax-office hours to help residents submit appeals.
The county attorney, Barbara Jones, briefed the board on the Machinery Act (Chapter 105 of the North Carolina General Statutes), explaining that the board’s authority to suspend or rescind a revaluation is limited and that many corrections must proceed through the assessor and the Board of Equalization and Review. Jones said a pending state bill could require counties with 2026 revaluations to use the 2025 schedule for tax purposes this year and then apply 2026 values next year with an extended appeals period.
County Manager (speaker 18) recommended using the 2026 schedule while clarifying that the board’s action is contingent on whether the pending state legislation passes. He told the board staff would draft and mail a letter in the next few days detailing how to appeal, what evidence to provide, and where to find in-person appeal clinics.
Commissioners who supported the motion said using the 2026 numbers preserves the statutorily authorized process and lets the Board of Equalization and Review address systemic issues through quasi-judicial appeals. Commissioners opposing the motion argued the reassessment’s results have produced steep increases for some homeowners and urged more time or state intervention; the record shows the motion passed 3–2.
The county attorney said legal risks to suspending or rescinding the revaluation could include state enforcement actions and lawsuits if the board acted outside statutory authority. She encouraged aggressive outreach to ensure taxpayers who believe their assessments are incorrect receive timely assistance and the opportunity for due process before the Board of Equalization and Review.
Next steps: the county will mail appeal notices and forms, hold outreach/appeal clinics, and accept appeals through June 30 unless state law changes the timetable. If the state bill becomes law, the county said it would follow any revised statutory requirements.
