Pender County Tax Records: Search, Payments, and Appeals

Pender County property tax records are public and free to search online through the county’s Citizen Self Service portal, which pulls up the appraised value, assessed value, acreage, legal description, and the itemized tax rates that make up your bill.¹ The Pender County Tax Administration office handles appraisal, assessment, billing, and collection for the county and its municipalities.²

How to Search the Records

Open the Citizen Self Service portal and enter what you have. The county recommends the Parcel Identification Number (PIN/PID) or tax bill number for the most accurate match. A name or address search also works. Keep it to one or two fields; filling everything in narrows the results too far.¹

If you don’t know your parcel number, check a prior year’s tax bill or a recorded deed. Both will list it. Once you run the search, click the matching account to open the full record.

If you’d rather do it in person or by phone, the Tax Collections office at 300 E. Fremont Street in Burgaw handles lookups during regular business hours.³

What a Record Shows

The financial numbers follow North Carolina’s valuation standards. The appraised value represents the property’s true market value at its last revaluation.⁴ The assessed value is the figure actually used to calculate your bill, and for standard residential property it usually equals the appraised value.⁵

A record also includes:

A tax map reference linking the parcel to survey and geographic data
Acreage and the legal description of the land
Itemized levies broken out by taxing district, with the rate per $100 of assessed value for each

Every property pays the general county rate. Properties inside one of Pender County’s eleven fire districts also pay an additional rate that varies by district.⁶ Reviewing the line items lets you confirm you’re being taxed in the right districts and that the characteristics on file (square footage, acreage, improvements) actually match your property.

Why 2026 Values Look Different

Pender County’s county-wide reappraisal took effect January 1, 2026, so the values now in the records are new. North Carolina law requires reappraisal at least once every eight years, but in 2023 the Board of Commissioners adopted a four-year cycle, which puts the next reappraisal in 2030.⁷

Change-of-value notices went out to property owners in late March 2026. If your number jumped, check whether the information on file is accurate first, then compare against recent sales of similar properties using the county’s free online sales comparison tool before deciding whether to appeal.⁷

Paying Your Tax Bill

Pender County offers three payment channels.

Online eCheck pulls directly from your bank account for a $1.95 flat fee per transaction, or $2.45 by phone.³
In person at 300 E. Fremont Street in Burgaw, the office takes checks, money orders, cash, and credit or debit cards. Card payments carry a convenience fee based on the amount.⁸
By mail, send a check or money order to Pender County Tax Collections Office, P.O. Box 1047, Burgaw, NC 28425. Write your parcel number on the check or include the bill stub.³

North Carolina law does not allow local governments to absorb credit card processing costs, so the card convenience fee is unavoidable.⁸ A mailed check avoids fees entirely.

Due Date and Late Penalties

Property taxes are due by January 5 each year. Any balance unpaid on January 6 is delinquent. Interest runs at 2% from January 6 through February 1, then adds 0.75% every month after that until paid.⁹ If you mail your payment close to the deadline, the postmark date controls, not the date the county receives it.¹⁰

That 2% first-month hit is steep. On a $2,000 bill, being one day late costs $40.

Appealing Your Assessment

If the record shows a value you think is too high, North Carolina gives you three steps, and the first two are usually enough.

Informal Review With the County

Start by contacting the Pender County Tax Administration office. Many disputes end here because the county’s information turns out to be wrong: square footage, a finished basement that doesn’t exist, improvements long since removed. Correcting the file can bring the value in line without a formal hearing.¹¹

Board of Equalization and Review

If the informal review doesn’t resolve it, file a formal appeal with the Board of Equalization and Review. You present your case, the county presents its position, and the board issues a written decision.¹¹ For the 2026 reappraisal, the appeal deadline is 5 p.m. on June 30, 2026.⁷

State Property Tax Commission

If you’re still unsatisfied, the next level is the state Property Tax Commission in Raleigh. It operates as a trial court, follows the North Carolina Rules of Evidence, and places the burden of proof on you. Individual owners may represent themselves, though an attorney is encouraged.¹¹

Property Tax Relief You Can Apply For

North Carolina has three relief programs. Applications are due by June 1 of the tax year, and you have to reapply each year.¹² You cannot stack them; pick the one that saves you the most.

Elderly or Disabled Exclusion

If you’re 65 or older or totally and permanently disabled, and your prior-year income was $38,800 or less for the 2026 tax year, this exclusion removes the greater of $25,000 or 50% of your home’s appraised value from taxation.¹² You must be a North Carolina resident and the property must be your permanent residence.¹³

Circuit Breaker Tax Deferment

Same age or disability requirement, but this one caps your tax as a percentage of income. For 2026, income of $38,800 or less caps taxes at 4% of income; between $38,800 and $58,200, taxes are capped at 5%.¹²

The amount above the cap is deferred, not forgiven. It remains a lien on the home, and the last three years of deferred taxes come due with interest when you sell, stop using the property as your residence, or pass away.

Disabled Veteran Exclusion

Veterans with a service-connected, permanent, and total disability (or their unremarried surviving spouses) can exclude the first $45,000 of appraised value. Effective July 1, 2026, that exclusion rises to $61,000. You need an honorable discharge and certification from the U.S. Department of Veterans Affairs.¹²

Don’t Forget Personal Property Listing

Real property is appraised automatically, but personal property is on you. If you own taxable personal property such as boats, untagged vehicles, or business equipment, you have to list it with the county every year. For 2026, the listing period runs January 1 through February 2, 2026, and mailed listings must be postmarked by February 2.¹⁴

Miss the deadline and you’ll get a 10% late listing penalty on the tax owed for each year the property went unlisted.¹⁵ The penalty stacks across years, so three years of unreported property means three years of back taxes plus 10% on each. Listing on time avoids a bill that was entirely preventable.

1
Pender County. Real Estate Property Taxes
2
Pender County. Tax Administration
3
Pender County North Carolina. Tax Collections
4
North Carolina General Assembly. North Carolina General Statute 105-283 – Uniform Appraisal Standards
5
North Carolina General Assembly. North Carolina General Statutes Chapter 105 Article 13 – Standards for Appraisal and Assessment
6
Pender County Government. FY 2024-2025 Final Budget Document
7
Pender County, NC. 2026 Tax Reappraisal
8
Pender County. Frequently Asked Questions
9
North Carolina General Assembly. North Carolina General Statute 105-360
10
Pender County, NC. Pender County Property Taxes Due Soon
11
NCDOR. Property Tax Appeal Process
12
North Carolina Department of Revenue. Application for Property Tax Relief
13
North Carolina General Assembly. North Carolina General Statute 105-277.1 – Elderly or Disabled Exclusion
14
Pender County, NC. Personal Property
15
North Carolina General Assembly. North Carolina General Statute 105-312 – Discovery of Property