KENANSVILLE — Last week, the Board of County Commissioners started their monthly meeting with County Manager Bryan Miller, thoroughly explaining the tax revaluation process.
Miller explained that under the Machinery Act, North Carolina requires all counties to reassess the value of all real estate for tax purposes at least once every eight years, which includes land, buildings, and anything permanently attached to the land, like mineral or timber rights.
“We’re in our eighth year, so we have to do it this year,” Miller explained, adding that the county tax office is legally obligated to review and set property values. He also outlined the three methods used for determining property values: cost, sales comparison, and income approaches. Miller explained that utilizing all three ensures fair and accurate valuations, with appraisals reflecting market value.
A key requirement of the process is that when a county completes a reappraisal, the budget officer must include a revenue-neutral tax rate in the budget for comparison, keeping taxpayers informed about their potential tax obligations.
Miller pointed out that while the rate is revenue-neutral for the county overall, it may not be for individual taxpayers due to the unique nature of each property.
“The tax office is happy to discuss details on each individual’s tax parcels,” said Miller. “Commissioners may or may not choose to adopt the revenue-neutral tax rate as calculated by the budget officer, but keep in mind the CPI (Consumer Price Index) has increased approximately 26% since a tax increase was last adopted in Duplin County in 2018 and 2019.”
Miller also explained that residents who disagree with their tax valuations can go to the county’s Board of Equalization and Review (BoER), which is responsible for reviewing property tax assessments and hearing taxpayer appeals. Its main purpose is to give taxpayers a fair chance to challenge their property assessments through a formal hearing. This board meets every year between the first Monday in April and the first Monday in May. In years when a county conducts a property revaluation, the board must finish accepting new appeals by Dec. 1; however, even after the deadline, the board can continue working on appeals that were submitted on time or resulted from recent changes they made to property values.
“If you disagree with your valuation, the first step is to simply contact the tax office. They can walk you through a written appeal,” Miller explained. He noted that people could also attend a board meeting and present an appeal. “Most successful appeals I have seen have been accompanied by an independent appraisal or comparable sales data compiled by an appraiser.”
The county manager emphasized that the property value is just one part of how taxes are calculated—the tax rate is the other. He also noted that the goal of the Board of Commissioners is to set a fair and stable tax rate for fiscal year 2026.
Chairman Dexter Edwards invited people in the audience who had questions about the revaluation to come to the podium. Various residents came forward with concerns.
One resident expressed that the rise in property values felt overwhelming. She provided specific examples of how the increased valuations had directly impacted her land, noting tax increases of up to $460 in some cases. She highlighted the startling fact that even a small tract of land, now underwater, still saw a significant increase in value.
A resident from Warsaw raised an equally important issue, questioning whether their property was appraised on par with homes in more affluent areas like Riverlanding. She felt that the valuation did not reflect her property’s true value. In response, Miller clarified that property values are determined based on recent sales of comparable homes in the same area. He advised residents who suspect their properties have been overvalued to contact the tax office for assistance, as mistakes can happen and the staff is committed to helping.
“If you can, have an appraisal done of your property and if it comes in less, by all means, take that to the tax office, take it to the BoER; they can work with you,” Miller said.
A resident on Holland Road expressed great concern about the rise in property valuations and the resulting strain on taxes and insurance. Living in an area classified as protection class 10— due to the absence of a nearby fire department—the resident has seen their homeowner’s insurance surge, more than doubling from last year, with expectations of further increases looming. As taxes and insurance costs continue to climb, the resident finds it increasingly challenging to maintain their home coverage, creating frustration and uncertainty about the future.
In addressing these concerns, Miller acknowledged the situation, confirming that the resident’s area is outside the six-mile emergency response zone, which directly impacts insurance rates. He offered to consult with the emergency services director to explore possible solutions, such as establishing a new fire station or extending services from a nearby department.
Edwards addressed the group, reassuring residents that while property values have increased, that doesn’t necessarily translate to a corresponding hike in taxes. He emphasized that, while some increases are anticipated, they won’t be as drastic as many residents fear and the board is committed to keeping the rate as fair as possible.
“We do not know what the tax rate is going to be yet. We’ve got to consolidate everything and come back to the budget, but you will not pay that kind of increase and I can promise you that from the board,” said Edwards. “I’m not going to tell you we’re not going to increase taxes, but not double it — It’s not going to happen.”
In other business
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Ronald Lewis with Foundation Forward, a nonprofit educational organization, made a presentation about the Charters of Freedom, emphasizing their importance as living documents that represent the liberties and freedoms of the United States and discussed their goal to establish one charter in each North Carolina county by 2026, at no cost to the counties. The nonprofit seeks to bring a historical charter to Duplin County. The county commissioners were receptive and promised to review the request.
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Frankie Roberts, the executive director of LINC, and his assistant delivered a presentation about the organization’s efforts to help individuals returning from prison rebuild their lives by addressing the critical barriers they face when reentering society, with a primary focus on housing. LINC is expanding its services to Duplin, Brunswick, and Pender Counties as part of a state initiative to support reentry across all 100 counties.
Roberts provided a snapshot of Duplin County’s current incarceration and probation data, revealing that there were 148 prison entries from Duplin County in the past year and 247 individuals currently incarcerated. Additionally, there are 560 individuals on probation or parole in the county. He emphasized the importance of local support networks in ensuring a smooth transition for these individuals. The local reentry council aims to reduce recidivism by creating a resource hub to address the needs of those returning from prison, including housing, employment, education, transportation, and substance abuse treatment.
The meeting concluded with updates from Miller. He reported that Duplin County is now ranked fourth in the state for sales tax growth, based on a seven-month year-over-year increase in gross tax sales collections. Additionally, he noted that Focus Broadband expects to complete construction by the end of April. Since 2020, Focus Broadband has invested over $9 million in Duplin County.
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