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Updated 2025 Tax Year

Pender County
Property Tax Guide

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

10 Official Sources
8 min read
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Quick Facts
Tax Rate
$0.4940 per $100 assessed value (base county rate), varies by district with additional municipal and special district taxes
Exemptions
5+ Available
Section 1

How Property Tax Works

Pender County, North Carolina operates on an ad valorem property tax system that serves as the primary funding source for essential county services, including public schools, law enforcement, fire protection, emergency medical services, and infrastructure maintenance. Property taxes in Pender County are assessed on the fair market value of real estate and personal property as of January 1st each year, with tax bills calculated by multiplying the assessed value by the applicable tax rate.

The effective property tax rate in Pender County varies significantly depending on your specific location within the county due to multiple special taxing districts and municipal boundaries. For the 2025 tax year, the base county rate is $0.4940 per $100 of assessed value, but residents may pay additional rates for fire districts, water and sewer districts, and municipal services. This means two properties with identical assessed values can have substantially different tax bills based on their geographic location and the special services available in their area.

Property assessments in Pender County are conducted periodically through countywide revaluations, with the most recent revaluation affecting current tax bills. Property owners should be aware that North Carolina does not cap property value increases, meaning assessed values can rise significantly during revaluation years, though various tax credits may help eligible homeowners manage the impact of assessment increases.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100)DescriptionLevy Year
County General$0.4940Base county services, schools, general operationsFY 2025
Fire DistrictsVariesAdditional levy for fire protection services in unincorporated areasFY 2025
Water/Sewer DistrictsVariesSpecial assessments for water and sewer infrastructureFY 2025
Municipal RatesVaries by CityAdditional rates within incorporated municipalitiesFY 2025

Important Note: The actual tax rate you pay depends entirely on your property's location within Pender County. Properties in unincorporated areas may pay fire district taxes, while properties within municipalities like Surf City, Topsail Beach, or Burgaw pay municipal rates instead of some county services. Water and sewer district assessments apply only to properties within designated service areas. Contact the Pender County Tax Department to determine your specific tax rate based on your property address, as rates can vary significantly even between neighboring properties in different taxing districts.

Section 3

When Are Property Taxes Due?

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

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 property taxes in Pender County are additional tax bills issued when there are mid-year changes to property ownership, value, or classification that weren't captured in the original annual tax bill. The most common triggers for supplemental taxes include new construction completion, property improvements that increase value, changes in property use classification, and ownership transfers that reveal previously unreported improvements.

When supplemental taxes are issued, they are calculated on a pro-rated basis from the date the change occurred through the end of the current tax year. For example, if new construction is completed and receives its certificate of occupancy on July 1st, the supplemental tax would cover July 1st through December 31st of that tax year. The calculation uses the same tax rate that applies to your property's location, including any applicable fire district or special district rates.

Example: A homeowner completes a $50,000 addition on September 1st in an area with a total tax rate of $0.60 per $100 of value. The supplemental tax would be calculated as: ($50,000 ÷ 100) × $0.60 × (4 months ÷ 12 months) = $500 × 0.333 = $166.50. This supplemental bill would be issued separately from the regular annual tax bill and would have its own due date, typically 30 days from the issue date.

Example Calculation

Property Value: $300,000

  • Assessed Value: $300,000
  • Disabled Veteran Credit Applied: -$45,000 (if eligible, up to $45,000 or 100% whichever is less)
  • Net Taxable Value: $255,000
  • Tax Rate: $0.4940 per $100
  • Annual Tax: $1,260
  • Monthly Escrow: $105

Property Value: $600,000

  • Assessed Value: $600,000
  • Elderly/Disabled Credit Applied: -$25,000 (if eligible, greater of $25,000 or 50% of value)
  • Net Taxable Value: $575,000
  • Tax Rate: $0.4940 per $100
  • Annual Tax: $2,841
  • Monthly Escrow: $237

Property Value: $1,000,000

  • Assessed Value: $1,000,000
  • Elderly/Disabled Credit Applied: -$500,000 (if eligible, 50% of assessed value)
  • Net Taxable Value: $500,000
  • Tax Rate: $0.4940 per $100
  • Annual Tax: $2,470
  • Monthly Escrow: $206

Important: All tax credits shown require annual application and eligibility verification. Credits are NOT automatically applied and must be applied for by the deadline. Rates shown reflect base county rate only - your actual rate may be higher due to fire districts or other special assessments in your area.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Pender County require borrowers to maintain an escrow account for property tax payments, especially for loans with less than 20% down payment. Your monthly mortgage payment includes a portion that goes into this escrow account, which the lender uses to pay your property taxes on your behalf when they become due on January 5th each year.

Lenders typically collect 1/12th of your estimated annual property tax bill each month, plus an additional cushion of up to two months' worth of taxes as required by federal law. Each year, your lender will conduct an escrow analysis to determine if you've overpaid or underpaid based on actual tax bills received. If your property taxes increase due to revaluation or rate changes, your monthly escrow payment will be adjusted accordingly, and you may receive a shortage notice requiring additional payment.

Property owners with escrow accounts should verify that their lender received and paid their tax bill correctly by checking with Pender County's tax department or online payment system. While lenders are responsible for making timely payments, property owners remain ultimately liable for any unpaid taxes, penalties, or interest charges. If you pay off your mortgage or refinance, you'll need to transition to making direct tax payments to the county, with bills mailed to your address and due on January 5th each year.

How HonestCasa Helps
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  • See how rising taxes will change your monthly payment
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Section 6

Frequently Asked Questions

Q: When are property taxes due in Pender County for FY 2025? A: Property taxes are due January 5, 2025, with the last day to pay without late fees being January 6, 2025. Personal property must be listed by February 2nd annually.

Q: What tax credits are available and how do I apply? A: Pender County offers several tax credits that reduce your tax bill, including Elderly/Disabled Homestead Credit (income and age restrictions apply), Disabled Veteran Credit (up to $45,000 value reduction), and Circuit Breaker Credit for qualifying low-income elderly residents. All credits require annual application through the County Assessor's office and are NOT automatic.

Q: How does the Homestead Credit work? A: The Homestead Credit for elderly/disabled residents limits annual assessment increases rather than reducing market value. It provides an exemption of $25,000 or 50% of appraised value (whichever is greater) and must be applied for annually. This credit caps how much your assessment can increase each year, providing tax bill stability.

Q: How often are properties revalued in Pender County? A: Pender County conducts countywide revaluations periodically, with the schedule varying based on market conditions and state requirements. Property owners receive notice of new assessments and have the right to appeal during specified appeal periods, typically 30-60 days after notices are mailed.

Q: What are the penalties for late property tax payments? A: Late payments incur interest charges and penalties starting January 6th. Interest accrues monthly, and additional collection fees may apply. Properties with delinquent taxes for multiple years may be subject to tax foreclosure proceedings.

Q: Can I pay my property taxes online? A: Yes, Pender County offers online payment options through their official website. You can pay by bank transfer or credit card, though credit card payments may incur processing fees. The county also accepts payments by mail, in person, or through authorized payment centers.

Q: Why is my tax rate different from my neighbor's? A: Tax rates in Pender County vary significantly based on location due to special taxing districts. Properties may pay additional rates for fire protection, water/sewer services, or municipal services depending on their specific address and available services.

Q: How do special district taxes work? A: Special district taxes fund specific services like fire protection, water/sewer systems, or beach renourishment. These appear as separate line items on your tax bill and only apply to properties within designated service boundaries. Contact the tax department to determine which districts apply to your property address.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
County
Next County 2024-25 2023-24 2022-23 2021-22 2020-21ncdor.gov
02
County
2025-2026 County Tax Rates Final.xlsxncdor.gov
03
Tax Doc
2025 Tax Ratependercountync.gov
04
County
Property Tax Relief | Pender County, NCpendercountync.gov
05
Pay by Jan. 6 to Avoid Late Fees and Interestpendercountync.gov
06
County
Tax Collections | Pender County, NCpendercountync.gov
07
County
Property Tax Relief | Pender County, NCpendercountync.gov
08
County
Property Tax Exclusion | Pender County, NCpendercountync.gov
09
Tax Doc
Veterans Property Tax Relief | DMVAmilvets.nc.gov
10
County
pender county, north carolinapendercountync.gov
All sources verified as of 2025 Tax Year

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