Real property is defined as “land and everything attached to it, along with the rights of ownership”. Attachments, or improvements, can be in the form of houses, outbuildings, decks, piers/docks, bulkheads, or any number of other items permanently attached to the land. Singlewide and doublewide mobile homes are considered real property provided their tongue and axles have been removed.
Real property is permanently listed in New Hanover County. Therefore, you are not required to list real property annually. You must still list new improvements, however. Any improvements made in the previous year must be listed during the regular listing period, which is the month of January. If you have made improvements to your property and did not receive an abstract, a form can be requested by calling (910) 798-7300 or by writing to the Tax Administrator’s office. This form must include your name, mailing address, address to the property the improvements were made to, the type of improvement made, and the percentage of work complete as of January 1. If you need help listing new improvements, we are happy to list it for you. Once this information is received, someone from the appraisal office will visit your property and identify the improvements which have been made. That information will be entered into the tax database to calculate a value using the adopted Schedule of Values in effect for the most recent revaluation.
The effective date of our current revaluation is January 1, 2021. In most cases, the value assigned as of the revaluation date will remain the same until the next revaluation. In certain instances, however, property values will change during a non-revaluation year. Reasons for changing property values during a non-revaluation year are described in N.C.G.S. 105-287. Anytime we make a change in your property value, you will be notified in writing. If you do not agree with this value, you should contact our Information Center at (910) 798-7300 and they will arrange for you to discuss your value with an appraiser. The next revaluation is scheduled to become effective on January 1, 2025.
You may appeal your value in any year between January 1 and the adjournment of the Board of Equalization and Review. The Board of Equalization and Review meets between the first Monday in April and the first Monday in May of each year.