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Pender County contractor outlines 2026 reappraisal timetable; appeals deadline May 15
Summary
A contractor hired by Pender County told Surf City officials that property values will be set as of Jan. 1, 2026; change-of-value notices will be mailed at the end of March, the county Board of Equalization meets April 13, and the appeal deadline is May 15. The presenter urged towns to plan conservatively for appeals.
Ryan Vincent, of Vince Evaluations, told Surf City council members on Feb. 19 that the county—ompleted in-field inspections for the 2026 reappraisal and will set tax values based on market activity as of Jan. 1, 2026. "In North Carolina, we have to do a reappraisal at least once every eight years," he said, and added that Pender County last reappraised in 2019.
Vincent said the county will mail change-of-value notices at the end of March and that the Board of Equalization and Review will convene on April 13. "The deadline to file an appeal is going to be May 15," he said, and warned property owners that appeals are value-based: appeals challenge a property's assessed market value, not a town's tax rate.
Vincent walked council through the mass-appraisal process, including measuring properties, grouping parcels into tax neighborhoods, and comparing recent sales to current assessments. He showed example sales where recent sale prices exceeded previous assessments by percentages ranging from roughly 80% up to more than 200% in some townships. "So market value is defined by statute as the most practical price a property is in its true value in money," Vincent said.
When asked how many appeals the town should expect, Vincent recommended counties plan using a 10-10-10 guideline: "plan for 10% of properties to appeal informally to the office, 10% of those to go to the board of equalization and review, and 10% of those to go to the state tax commission." He said that historically counties see fewer appeals than that but advised budgeting with a holdback for appeals and that staff will work with towns to suggest appropriate conservative adjustments once notices are mailed.
Practical next steps Vincent gave to property owners: review the online property data once notices arrive, verify square footage and bedroom/bathroom counts, compare your property to nearby sales on the county GIS site, and, if needed, submit an appeal with supporting evidence (e.g., sale comparables, a fee appraisal dated Jan. 1, or photos documenting physical defects).
The first tax bills reflecting the reappraisal are expected to go out in the summer of 2026; Vincent and county staff emphasized that the town and county must still set tax rates separately and that reassessment alone does not determine final tax bills.
The council acknowledged the likely sticker shock for owners whose properties have not been reassessed since 2019 and discussed adjusting the town—udget planning to account for appeals and potential changes in the tax base. Vincent said his team will continue refining numbers through March and consult with town staff on appropriate holdback recommendations.
