Frequently Asked Questions

A revaluation (also known as a reappraisal) is a routine update to property tax values to bring them back in line with the current sale price of properties.

Revaluations are required by North Carolina Law. North Carolina General Statute § 105-286 requires each county to conduct a revaluation (reappraisal) at least once every eight years to reflect current market value. Many counties including Brunswick County conduct their revaluations every four years. The last revaluation was effective January 1, 2019.

The 2023 revaluation went into effect Jan. 1, 2023. You received your revaluation (reappraisal) notice in the first quarter of 2023. The new values were reflected on the tax bills received in July 2023.

People who buy and sell real estate in the open market establish market values. Our North Carolina State-certified in-house appraisers diligently and carefully research and analyze those sales in our local market to determine an estimate of market value for all properties, as we are required to do by law.

Depending upon the data available and the type of property being appraised, there are several methods an appraiser may use to determine value:

• Sales Comparison Approach - This is the method most commonly used and it compares your property with a similar one, plus or minus any adjustments.
• Cost Approach - This method determines how much it would cost to replace your property with a similar one, less any depreciation.
• Income Approach - This method determines the value of income-producing properties, such as apartments, based upon the amount of income the property generates.

North Carolina General Statutes does not allow anyone to opt out. However, some property owners may qualify for the following property tax relief programs. Learn more about these programs.

• Elderly or Disabled Homestead Exclusion
• Disabled Veteran Homestead Exclusion
• Homestead Circuit Breaker
• Present Use Classification - Agricultural, Horticultural, and Forestland

For further information on additional qualifications, please email the Tax Office or call 910-253-2811 anytime Monday through Friday from 8:30 am to 5 pm.

Property values will not change uniformly throughout the county. Depending on market conditions and recent sales in your neighborhood, your assessed value may increase, decrease, or remain the same. 

The effects of the revaluation on your tax bill cannot be determined until operating budgets are adopted and the county and municipal governing bodies have set tax rates for the fiscal year for which the revaluation takes place. Budgets are adopted and tax rates are set prior to July 1 each year.

There are three factors that determine how much tax each property owner must pay:

• The assessed value of the property
• The cost of local government-provided services that the residents of the county require
• The tax rate set by the Brunswick County Board of Commissioners and your municipality (if you live in an incorporated town, city, or village) to meet the cost of government-provided services

Revaluations do not reflect what a property owner's tax bill will be. The assessed value of your property is only one factor that impacts your property tax bill.

Tax rates are set by the Board of Commissioners and municipalities' elected officials annually as part of their fiscal year budget cycles.

You can review recent arm’s length sales of properties similar to yours in your neighborhood. You can find comparable information by using the sales search page.

Your parcel’s prior value can be found online. You can search by parcel ID, address, or owner name. You can also search by using the Map function. To use this function, select the Map button, select the Info button, and then zoom in and select the property you are looking for.

You may be able to find the answer to your question by reviewing your tax record. Visit our Tax Site to locate your property record. If you still have questions, you may call us at 910-253-2829, Monday through Friday from 8:30 am to 5 pm and we will be happy to assist you.

Learn more about how to request an appeal and see answers to frequently asked questions on our Request Appeal webpage.