2025 Property Tax Revaluation
General Information
North Carolina General Statutes require that all NC counties reappraise real properties at least once every eight years. The statues also provide that counties may revalue on a more frequent basis upon adoption of a resolution by the County Board of Commissioners. The Duplin County Board of Commissioners voted to affirm 2025 as their next revaluation and then proceed to a 5-year cycle thereafter.
Duplin County appraisal staff along with contracted appraisal staff from Pearson’s Appraisal Service, Inc. has visited every property in Duplin County. They have made every effort to correct any listing errors or update any changes since the last revaluation.
Purpose
The statues require that all property, real and personal, be valued at market or retail value. Since the personal property is valued at market value every year, periodic revaluations of real property are necessary to minimize inequities that develop in the tax base over time. Inequities also develop within property classifications. The revaluation serves to level the playing field and equalize the tax burden according to market value as required by the statutes.
Appeals
NOTE: The appeals process only pertains to the appraised property value, not the tax rate.
Property owners can file an informal appeal using the form below. The form can be submitted by mail or emailed to taxreval@duplincountync.com. Property owner can also call our office to schedule a meeting with one of our staff appraisers. The informal appeal process includes an opportunity to meet with revaluation staff and discuss your property’s characteristics. The informal appeal process is the most expeditious method of appealing your property value. Property owners should supply supporting documents/photos when filing an appeal. Informal appeal must be filed by April 30, 2025. After review, the Duplin County Revaluation office will mail a decision of value letter.
Appellants who do not hold an ownership interest in the subject property must file a completed power of attorney form signed by the owner(s) with the Duplin County Tax Office.
Revaluation FAQ
What is Revaluation?
Revaluation is the reappraisal of value of each parcel of real estate including land, buildings and outbuildings that are located within the County. A revaluation does not include personal property such as singlewide mobile homes, automobiles and boats whose values are adjusted on an annual basis.
Why have a Revaluation?
North Carolina General Statutes require all counties to reappraise all real property at least every 8 years to reflect current market value. The last Revaluation in Duplin County occurred in 2017. Market value is defined as the price estimated in terms of money at which property would change hands between a willing and financially able buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of all uses to which the property is adapted and for which it is capable of being used.
What is the purpose of Revaluation?
The purpose of a Revaluation is not to raise or lower the tax assessments or tax base of a county. The main purpose of a Revaluation is to establish fairness and equity among all property owners and all property types.
How will the Revaluation be performed?
As part of the Revaluation process, appraiser delineate areas into market areas, also known as neighborhoods. The appraisers review properties and market information including recent sales within these neighborhoods to determine what similar properties are selling for. Appraisers then use a Uniform Schedule of Values to evaluate properties using the same standards to maintain fairness and equity.
Who is conducting Revaluation?
For the 2025 Revaluation, Duplin County staff appraisers along with contracted appraisers from Pearson Appraisal Services, Inc. visited every property in the county. Every effort has been made to correct any listing errors or update any changes since the last Revaluation.
How will my property value change?
Properties 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. Due to the strong real estate market throughout the country, it is likely that many properties will rise in value, but again, this could differ per area and type of property.
How will this affect my tax bill?
The Revaluation determines the tax value of your property. The tax rate is determined by the Board of Commissioners and the various Town Boards. The tax rate is typically set in June of each year. A tax bill is determined by multiplying the tax value by the tax rate.
Additional Questions about the Revaluation?
Please contact our office at 910-372-9347 or email taxreval@duplincountync.com
