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Hundreds of Duplin County property owners are reeling from sharp increases in their 2025 property tax bills following a countywide revaluation — and while the official appeal deadline has passed, many still have options to challenge errors.
While the local deadline to appeal assessed values with the Board of Equalization and Review (BoER) has expired, taxpayers can still appeal under certain circumstances. These include instances where the assessed value is substantially higher than the market value, if the assessed value is inequitable compared to similar properties, or if there are issues related to situs or taxability. Additionally, appeals can be made if the assessed value was calculated incorrectly due to clerical errors. Taxpayers are encouraged to start by contacting the local tax office to seek a resolution.
“There are over 40,000 parcels in Duplin County and there are going to be errors made in mass appraisal,” said Tax Administrator Gary Rose. Also, we were converting from an old tax system from the mid-80’s to a new tax system and this caused some of the errors. We tried to catch all of the errors, but some did slip by. As we find the errors or are made aware of errors, they are being corrected.”
According to the North Carolina Department of Revenue, in a revaluation year, state law mandates that the BoER adjourn by Dec. 1, the final date for accepting new property tax appeals for that cycle. This does not impact appeals filed on time, even if hearings occur after adjournment.
“Ours adjourned this year on June 26 since over three meetings there were less than 10 appeals,” Tax Administrator Gary Rose told Duplin Journal via email. “Also, once they have adjourned from hearing new appeals, they can still work on appeals that had already been heard. Most times, this is for additional information. Duplin County rarely has more than a handful of appeals go to the board.”
If the taxpayer is not satisfied with the decision of the local BoER, they can appeal to the State BoER, also known as the Property Tax Commission. Taxpayers must provide evidence that the county’s assessed value exceeds fair market value on the appraisal date. This evidence may include comparable sales, independent appraisals, repair estimates, photographs, and records of the property’s condition or income/expenses for income-generating properties.
There are several tax relief programs that taxpayers can consider for the next cycle:
Elderly or Disabled Exclusion can reduce the taxable value of a qualifying homeowner’s residence by either $25,000 or 50% of its assessed value, whichever is greater. To qualify, applicants must be at least 65 years old or permanently disabled and have a household income of $38,800 or less for 2025.
The Disabled Veteran Exclusion offers up to $45,000 in tax relief on a veteran’s or surviving spouse’s primary residence, with a 100% service-connected disability or specially adapted housing benefits. There are no income limits for this exemption.
Another relief option is the Circuit Breaker Tax Deferment program. Instead of the standard exclusion, elderly or disabled seniors may cap their tax liability at 4% for an income of $37,900 or at 5% for an income up to $56,850. The home must be the owner’s permanent residence, and all owners must have lived in and owned the property for at least five years. Any taxes above the cap are deferred and accrue as a lien on the property. The last three years of deferred taxes become due upon a “disqualifying event” such as selling the property, transferring ownership, death, or ceasing to use the property as a permanent residence.
One of the most impactful tax relief programs in Duplin County is the Present-Use Value (PUV) program. This allows qualifying farmland, forestland, or horticultural land to be taxed based on its current use rather than market value, potentially deferring up to 85% of the taxes.
“The Present-Use Value program is a program that was designed to protect farmland from development,” explained Rose. “The state sets a value per acre for the land, and as long as it meets certain requirements, it will be taxed at the lower value.”
However, if the property is sold, developed, or ceases to meet eligibility criteria, deferred taxes from the current year and the previous three years become due. To be eligible, the landowner must have owned the property for at least four years.
PUV for agriculture, the landowner must have at least 10 acres in production; PUV for horticulture, requires a minimum of 5 acres; and for PUV forestry, at least 20 acres must be in production. Additionally, for agriculture and horticulture, the land must have generated an average gross income of at least $1,000 over the past three years.
Contact the tax office at 910-296‑2110 to explore available options that could reduce your tax burdens.
