What changed, and when the new values count
Pender County’s reappraisal took effect January 1, 2026, the first since January 1, 2019 (Pender County 2026 Tax Reappraisal page, checked October 16, 2026). Values rose an average of 105% to 110% since 2019, and some owners reported increases of up to 500% (Port City Daily, June 26, 2026).
Session Law 2026-8, signed June 19, 2026, then told counties with reappraisals effective January 1, 2026 to keep their previous values for the tax year that began July 1, 2026, and to use the 2026 values starting July 1, 2027 (S.L. 2026-8, Section 1, checked October 16, 2026). Session Law 2026-47 added exemptions, and the UNC School of Government lists Pender among the counties that must still postpone (Coates’ Canons, July 8, 2026).
So this year’s bill used the old values, at a county rate of 73.75 cents per $100 (WECT, June 16, 2026). The new values arrive with the 2027-28 bill.
Will the bill double? How the math works
Your county bill is your value divided by 100, times the rate. If the value doubles and the rate stays the same, the bill doubles. If the rate drops, it does not. Commissioners must adopt each year’s budget and tax levy by July 1 (N.C.G.S. 159-13), so the 2027-28 rate will be set in next spring’s budget.
A useful benchmark is the revenue-neutral rate: the rate estimated to raise the same revenue as before the reappraisal, adjusted for growth, which the budget officer must publish in a reappraisal year (N.C.G.S. 159-11(e), checked October 16, 2026). The UNC School of Government’s view is that a postponed county calculates it in 2027 (Coates’ Canons, July 8, 2026). Commissioners can adopt a rate above or below it.
For scale: in June 2026, before the delay, the proposed budget listed a revenue-neutral rate of 40.51 cents under the 2026 values (WECT, June 2, 2026). It will be recalculated, so treat this table as an illustration.
| Illustration (county tax only) | Value | Rate per $100 | County tax |
|---|---|---|---|
| Old value, 2026-27 rate | $200,000 | 73.75 cents | $1,475.00 |
| Value up 110%, same rate | $420,000 | 73.75 cents | $3,097.50 |
| Value up 110%, June 2026 revenue-neutral figure | $420,000 | 40.51 cents | $1,701.42 |
| Value up 60%, June 2026 revenue-neutral figure | $320,000 | 40.51 cents | $1,296.32 |
At a revenue-neutral rate, owners whose values rose faster than the county as a whole tend to pay more, and those whose values rose more slowly tend to pay less. Inside a town, the town also levies its own tax at its own rate (N.C.G.S. 160A-209).
What to do first
- Check your property record. The county asks owners to review the property record card and report outdated or incorrect information (Pender County 2026 Tax Reappraisal page).
- Compare sales of similar homes before January 1, 2026. Appeals must be based on value, not on the size of the increase or the expected tax (same source).
- Appeal if the value is wrong. The county page says owners have until December 31, 2026, online, by mail to P.O. Box 67, Burgaw, NC 28425, or in person at 803 S. Walker Street. Reappraisal hotline: (910) 259-0200. Tax Department: (910) 259-1221 (checked October 16, 2026).
- Check relief programs before the June 1, 2027 deadline (below).
S.L. 2026-8 also lets an owner who did not appeal in 2026 appeal in 2027 if the appeal is timely, with any change effective July 1, 2027 (Section 1(d), as amended). The UNC School of Government reads “timely” as the Board of Equalization and Review’s usual 2027 adjournment, not December 31 (Coates’ Canons, July 8, 2026). The tax office can confirm your deadline.
Relief for older, disabled and disabled veteran owners
Each program is applied for with the county assessor on Form AV-9, due June 1 (NCDOR Form AV-9 for 2027, checked October 16, 2026):
- Elderly or disabled exclusion: excludes the greater of $25,000 or 50% of the home’s value for owners 65 or older or totally and permanently disabled, with prior-year income up to $39,900 for 2027 (N.C.G.S. 105-277.1).
- Circuit breaker deferral: limits the tax to 4% of income up to $39,900, or 5% up to $59,850, for qualifying owners of at least five years. The rest is deferred as a lien, and the last three years become due with interest on a sale, death or move (N.C.G.S. 105-277.1B).
- Disabled veteran exclusion: excludes up to $45,000 of value, with no age or income limit (N.C.G.S. 105-277.1C).
Our answer on the NC property tax break for seniors covers who qualifies. A HUD-approved housing counselor or Legal Aid of North Carolina can help if the bill will strain your budget.
Listing versus a cash offer: an honest comparison
If a possible higher bill has you thinking about selling, remember that a higher value usually means more equity. With time and a house in decent shape, listing usually nets more, and our sister brokerage, Tidal Realty Partners, can give you that estimate. A cash sale trades some money for speed, certainty and no repairs, which can fit if the house needs work you cannot afford or you are already behind. Our Pender County page explains how we show both numbers in Hampstead, Burgaw and the rest of the county.
County notes for the Cape Fear coast
Pender and Onslow are both on the UNC School of Government’s list of counties postponing 2026 values to 2027; New Hanover and Brunswick are not (Coates’ Canons, July 8, 2026). In every county, taxes are due September 1 and can be paid without interest through January 5 (N.C.G.S. 105-360, checked October 16, 2026).
Frequently asked questions
When will Pender County’s new property values show up on my tax bill?
With the tax year that begins July 1, 2027. Session Law 2026-8 required counties with reappraisals effective January 1, 2026, including Pender, to keep using their previous values for the 2026-27 tax year and to use the 2026 values starting with 2027-28 (S.L. 2026-8, Section 1; UNC School of Government, July 8, 2026).
Can I still appeal my Pender County property value?
Yes. Pender County’s reappraisal page says owners have until December 31, 2026 to appeal to the Board of Equalization and Review (checked October 16, 2026). Session Law 2026-8 also allows an appeal during 2027 if it is filed in a timely manner, with any change effective July 1, 2027. Appeals must be based on market value, not on the size of the increase.
What is a revenue-neutral tax rate?
It is the rate a county estimates would raise the same revenue after a reappraisal as the current rate would have without it, adjusted for growth. North Carolina requires the budget officer to publish it for comparison in a reappraisal year, but commissioners can adopt a higher or lower rate (N.C.G.S. 159-11(e), checked October 16, 2026).
Is there property tax relief for seniors or disabled owners in Pender County?
Yes. North Carolina’s elderly or disabled exclusion, circuit breaker deferral and disabled veteran exclusion apply in every county. For the 2027 tax year the income limit is $39,900, or $59,850 for the circuit breaker’s 5% tier, and applications on Form AV-9 go to the county assessor by June 1 (NCDOR Form AV-9, checked October 16, 2026).
Questions about your situation? Call or text (910) 372-6720.
Sources: Session Law 2026-8 (Senate Bill 889) and Session Law 2026-47 (ncleg.gov, checked October 16, 2026); N.C.G.S. 159-11(e), 159-13, 160A-209, 105-360, 105-277.1, 105-277.1B and 105-277.1C (ncleg.gov, checked October 16, 2026); Pender County 2026 Tax Reappraisal page (pendercountync.gov, checked October 16, 2026); NCDOR Form AV-9, Application for Property Tax Relief, 2027 tax year (ncdor.gov, checked October 16, 2026); UNC School of Government, Coates’ Canons, General Assembly Mandates Reappraisal Postponements (July 8, 2026, checked October 16, 2026); WECT, State law delays Pender County property reappraisal until 2027 (June 19, 2026), Pender property tax rate could rise under proposed budget (June 2, 2026) and Pender County budget keeps tax rate flat (June 16, 2026); Port City Daily, With Pender County 2026 revals paused, what does it mean for appeals (June 26, 2026).
