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Updated 2025 Tax Year

Brunswick County
Property Tax Guide

Everything you need to know about property taxes in Brunswick County, NC. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Quick Facts
Tax Rate
$0.3420 per $100 assessed value (varies by district with additional municipal and fire district rates)
1st Due
Jan 5
2nd Due
Feb 5
Exemptions
5+ Available
Section 1

How Property Tax Works

Brunswick County, North Carolina operates on a property tax system that serves as a primary funding source for essential county services including public schools, law enforcement, emergency services, road maintenance, and other municipal operations. The county utilizes an ad valorem tax system, meaning properties are taxed based on their assessed value as determined by the county's tax assessment office.

For Fiscal Year 2025-2026 (July 1, 2025 to June 30, 2026), Brunswick County's base property tax rate is 0.3420, or 34.20 cents per $100 of assessed value. However, your actual tax rate may vary depending on your specific location within the county, as additional special taxing districts for municipalities, fire districts, and other services may apply supplemental rates. Properties are reassessed periodically, with the next county-wide revaluation scheduled for January 1, 2027, ensuring assessments reflect current market conditions.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100)DescriptionLevy Year
Brunswick County Base$0.3420County services, schools, general operationsFY 2025-2026
Municipal RatesVariesAdditional rates for incorporated towns/citiesFY 2025-2026
Fire District RatesVariesSpecial fire protection districtsFY 2025-2026
Other Special DistrictsVariesWater/sewer, lighting districts as applicableFY 2025-2026

Note: The total tax rate depends on your property's location within Brunswick County. Properties within incorporated municipalities or special service districts will have additional rates applied on top of the base county rate. Contact the Brunswick County Tax Office to determine the specific combined rate for your property address.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Brunswick County, property taxes are due in two installments:

First Installment
Jan 5
Delinquent after Dec 10
Second Installment
Feb 5
Delinquent after Apr 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Brunswick County are additional property tax assessments that occur when there are changes to property ownership, new construction, or improvements made to existing properties during the tax year. These taxes are calculated based on the difference between the old and new assessed values, prorated for the portion of the tax year remaining after the change occurs.

Common triggers for supplemental taxes include: completion of new construction projects, major home improvements or additions, subdivision of property, or changes in property use classification. For example, if you complete a $50,000 home addition in December 2025, you would receive a supplemental tax bill for the increased assessed value covering the remaining months of the fiscal year (January through June 2026). The supplemental amount would be calculated as: ($50,000 ÷ $100) × $0.3420 × (6 months ÷ 12 months) = $85.50, assuming the base county rate applies to your property.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Base County Rate: $0.3420 per $100
  • Annual Tax: ($300,000 ÷ $100) × $0.3420 = $1,026
  • Monthly Escrow: $85.50

Example 2: $600,000 Home (with Elderly/Disabled Homestead Exclusion)

  • Assessed Value: $600,000
  • Homestead Exclusion: $300,000 (50% of appraised value)
  • Taxable Value: $300,000
  • Annual Tax: ($300,000 ÷ $100) × $0.3420 = $1,026
  • Monthly Escrow: $85.50
  • Note: Homestead exclusion requires annual application

Example 3: $1,000,000 Home (with Veterans Exclusion)

  • Assessed Value: $1,000,000
  • Veterans Exclusion: $45,000 (if qualified)
  • Taxable Value: $955,000
  • Annual Tax: ($955,000 ÷ $100) × $0.3420 = $3,266.10
  • Monthly Escrow: $272.18
  • Note: Veterans exclusion requires application and qualifying military service

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Section 5

Escrow & Property Taxes

Most homeowners with mortgages in Brunswick County have their property taxes collected through an escrow account managed by their mortgage lender. Your lender estimates your annual property tax liability and divides it into monthly payments included with your mortgage payment. These funds are held in escrow until your tax bill becomes due on September 1st each year.

Lenders typically pay your property taxes directly to Brunswick County before the January 5th deadline to avoid interest charges. After payment, your lender should provide you with documentation showing the tax payment was made on your behalf. It's important to verify that your escrow account has sufficient funds, especially after property reassessments or improvements that may increase your tax liability. If your property taxes increase significantly, your lender may require an escrow shortage payment or adjust your monthly escrow contribution for the following year.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are property taxes due in Brunswick County? A: Property taxes for FY 2025-2026 are due and payable on September 1, 2025. Payments can be made without interest through January 5, 2026.

Q: What tax credits are available and do they require application? A: Brunswick County offers several tax credits that require annual application: Elderly or Disabled Homestead Exclusion (excludes greater of $25,000 or 50% of appraised value), Veterans Exclusion (up to $45,000 for qualified veterans or surviving spouses), and Disabled Veterans Exclusion. All credits require application by specified deadlines.

Q: How does the Homestead tax credit work? A: The Homestead exclusion reduces your property's taxable assessed value, not the market value. It does NOT cap annual assessment increases but rather excludes a portion of the total assessed value from taxation. You must apply annually to maintain this benefit.

Q: When does Brunswick County reassess properties? A: The next county-wide revaluation is scheduled for January 1, 2027. Properties may also be reassessed individually due to improvements, sales, or other changes.

Q: What are the penalties for late payment? A: Interest accrues on unpaid taxes beginning January 6th. Additional penalties and collection costs may apply to delinquent accounts.

Q: Can I pay my property taxes online? A: Yes, Brunswick County offers online payment options through their official website. Contact the Tax Office for current payment methods and any associated fees.

Q: How do special district taxes work? A: Properties within incorporated municipalities, fire districts, or other special service areas pay additional rates on top of the base county rate. Your total rate depends on your specific property location.

Q: How do I appeal my property assessment? A: Property owners who disagree with their assessment can appeal to the Brunswick County Board of Equalization and Review during designated appeal periods, typically following revaluations or individual property reassessments.

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