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Tax - Real Property

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1. What is the Board of Equalization & Review?

The Board of Equalization and Review a ’special board’ composed of five Onslow County citizens appointed by the Board of County Commissioners to serve in their stead. The Board of E & R exists to hear taxpayer appeals with respect to the listing and appraisal of property.

2. How do I find a land/building breakdown for condominium values?

Land is not separately priced on condominiums. Land value is inherent in the assessed value of the unit.

3. How do I determine square footage for individual condominium units?

This information can be obtained by calling our Appraisal Division at 910-455-7431.

4. Are your measurements OUTSIDE or INSIDE?

Measurements are taken from the outside.

5. Do you physically measure the dwelling or use plans?

Exterior measurements are physically conducted. If plans are available, appraisers compare them to the information they have obtained.

6. How often are revaluations done? When is the next one?

According to NC General Statute 105-286 each of North Carolina’s 100 counties must revalue property at least once every eight years; however that cycle can be advanced by resolution of the county’s governing body (County Commissioners). Onslow County’s resolution requires reappraisals every four years. Onslow County’s most recent revaluation was effective January 1, 2018.

7. I have three (3) bedrooms in my home. Your system says four.

The number of bedrooms is a descriptive field that does not change value. To ensure our data is correct contact our Appraisal Division at 910-455-7431 and request that your property data be updated. Once we have received your information, it will be corrected for the new appraisal year.

8. How can I determine how much the taxes will be for a newly constructed home?

It is best to have your closing attorney calculate taxes based on the sale price of the property. However this will be an estimate only, and will not be the actual tax bill amount.

9. What if my land does not pass the percolation (perk) test and has not in years?

The land must be tested by the Health Department or private soil scientist. Once we receive a copy of the perk report, we will review your value. If the value is reduced, it will be for current year forward. It is not retroactive.

10. The square footage on my fee appraisal is different from tax records.

Our square footage will be different because we use outside dimensions and fee appraisals generally measure each room individually and use a cumulative total.

11. Do I need to be home when an appraiser visits?

You do not have to be home when an appraiser visits your home unless there is a need to have access to the inside. If that is the case, an appointment will be made prior to the visit.

12. An appraiser's card was left on my door. Why were they here?

If our office has received information from City/County Inspections regarding the issuance of a building permit or if you have recently filed a real estate appeal, one of our staff appraisers may have visited your property.

13. When does the appraiser visit my home to appraise it?

In a non-reval year, an appraiser could visit your property for any of the following reasons; 1). Change to property triggered by the issuance of a building permit(new construction, additions, or demolition) 2). Review of property due to land modification (parcel split or recombination) 3). Verification of physical characteristics in preparation for an appeal to the Board of Equalization and Review or the next countywide reappraisal. 4). Transfer or sale of the property.

14. Why is sale price for my house more than your assessed value?

The tax-assessed value is based on 100% market value as of the last general reappraisal, effective January 1, 2018.

15. Who do you contact for City or Town Nuisance liens?

You may contact City or Town which issued the lien.

16. I no longer own this piece of property?

The ownership of real property is determined annually as of January 1. If you have received written communication from the Tax Office and you are no longer the owner, please forward the correspondence to the current owner.

17. What are the requirements for the Present-Use program?

There are three (3) classifications of property that may qualify for the Present - Use Program; they are, Agriculture, Forestry and Horticulture. Property coming within one of the three following classes may be eligible for Present-Use if a timely and proper application is filed. 1. AGRICULTURE -Individually owned agriculture land consisting of one or more tracts, one of which consists of a least 10 acres that are in actual production and for the (3) years preceding January 1 of the year for which benefit is claimed, have produced an average gross income of at least one thousand dollars ($1000.00) 2. HORTICULTURE-Individually owned horticulture land consisting of one or more tracts, one of which consists of at least 5 acres that are in actual production and that for the three years preceding January 1st of the year in which the benefit is claimed, have produced an average gross income of at least one thousand dollars ($1000.00) 3. FORESTRY - Individually owned forestland consisting of one more tracts, one of which consists of at least 20 acres that are in actual production and are not included in a farm unit.

18. My home is not worth the value you have it assessed for. How is this value determined?

The tax office values property based on 100% fair market value as of the effective date of the last reappraisal. When determining the assessed value of a property there are several factors considered. Among those is age of dwelling, square footage, property type, quality of construction, as well as the location of the property. Staff appraisers closely review sales of comparable properties within the same local area.

19. How do I find out about buying surplus property?

Surplus property information including current properties under or awaiting bids, bid forms, and other information can be accessed from the Onslow County Purchasing Dept. website under the Surplus Property at https://www.onslowcountync.gov/772/Surplus-Land-Listing .

20. How can I file an appeal?

You have two options: 1. You can file your request on-line at https://www.onslowcountync.gov/FormCenter/Tax-Office-6/Board-of-Equalization-and-Review-Appeal--94  2. Call 910-455-7431 to request an appeal form will be mailed to you. You may appeal your value beginning January 1st each year through 5:00 p.m. on the date The Board of Equalization and Review adjourns, which is May 22, 2020. Appeals are for the current year and are not retroactive. Annually, the Board of Equalization & Review publishes the expected adjournment date in a newspaper having general circulation within the county.

21. How do I appeal online?

You can file your request on-line at https://www.onslowcountync.gov/FormCenter/Tax-Office-6/Board-of-Equalization-and-Review-Appeal--94

22. When can I appeal?

Beginning January 1 of every year ending when the Board of Equalization and Review adjourns, typically during the month of May. The official adjournment date is published in a local newspaper. The Board will adjourn on May 22, 2020 at 5:00 p.m.

23. Will my current fee appraisal, HUD statement, or refinance be enough to lower my value?

It will not. If our revaluation were effective the current year, then current sales information would be allowed. As is stands our revaluation was effective January 1, 2018 so only sales information before January 1, 2018 are allowed.

24. How often are revaluations done?

Every 4 years, Onslow’s next revaluation will be effective January 1, 2022.

25. If my value is lowered can I get a refund for prior years?

We are not allowed to refund prior years. NC General Statutes states “ An increase or decrease in appraised value made under this section (N.C.G.S 105.287) is effective as of January 1 of the year in which it is made and is not retroactive”.

26. What is Revaluation (General Reappraisal)?

A revaluation is the process of valuing all real property at 100% of its market value. Onslow County’s last revaluation was effective January 1, 2028. All counties in North Carolina must complete a revaluation at least once every eight years. NOTE: GENERAL REAPPRAISAL AND REVALUATION MEAN THE SAME THING.

27. Will you accept my fee appraisal as supporting documentation for an appeal?

A fee appraisal that you submit will be entered into evidence as part of your appeal. However, this is not the only form of documentation that we analyze to determine if the market value is correct. Please note the criterion considered by the Board is 100% market value as of the county’s most recent general reappraisal (revaluation). Onslow’s most recent revaluation was effective January 1, 2018 meaning all real property is appraised based on market conditions as of that date.

28. What is Market Value?

Market value is the most probable price, expressed in terms of money that a property should bring in an open and competitive market between a willing buyer and willing seller both being aware of what the property can or cannot be used for and neither acting under duress. Market value is generally determined from sales between unrelated and unbiased buyers and sellers.

29. Why is a revaluation done?

Revaluation is conducted to make sure that all real property is valued equitably based on its market value as of an effective date. By North Carolina Law, all counties must conduct a revaluation at least once every eight years; however, the date for a revaluation can be advanced. The last revaluation Onslow County conducted was in 2018. This means that since 2018 all property owners are carrying value and paying taxes based on the 2018 true market value of each property.

30. Who determines the market value?

The Onslow County Office of Tax Administration does not create market value. Market Value is established by sales transactions of real estate between willing buyers and sellers (real property). These transactions are referred to as sales.

31. How is my property value determined?

North Carolina requires all real property to be appraised at 100% market value as of the effective date of county’s most recent General Reappraisal. Market value is established by buyers and sellers of real estate. Appraisals for tax purposes are determined by comparative sales analysis with in a locational market area.

32. Who Appraised My Property?

Beginning with the 2000 General Reappraisal (Revaluation) Onslow County implemented what is referred to as "In-House" revaluation. Appraisals in both the General Reappraisal year and non-revaluation years are completed by the Onslow County Assessor’s Real Property Appraisal Staff. All staff appraisers are required to be certified with the North Carolina Department of Revenue.

33. What Are The Appraisals Based On?

North Carolina requires all real property to be appraised at its 100% Market Value as of the effective date of county’s most recent General Reappraisal. Onslow County’s General Reappraisal is effective January 1, 2018.

34. What if I don't agree with the value of my property?

Anyone that owns or controls property within the County has the right of appeal beginning January 1 until the adjournment of the Board of Equalization & Review for a subject year. Appeals are for the current year and are not retroactive. An appeal heard by the Board can result in one of (3) three possibilities: 1). A lower value 2). A higher value 3). No change in value

35. What if my property will not pass a percolation ( perk) test?

Land that does not perk may be grounds for appeal. Submit your completed appeal form during the appeal period (January 1 through Board of Equalization & Review adjournment) along with documentation from a registered soil scientist. Once we receive a copy of the perk report, we will review your value. If the value is reduced, it will be for current year forward. It is not retroactive.

36. Do I need to come to my appeal hearing with the Board of E&R?

You can appear in person before the Board of Equalization and Review, but you do not have to. If you are unable to attend on the date and time set by the Clerk to the Board, your case will still be heard. The board will review all submitted documentation regarding your case and a decision will be mailed to you.

37. Can a tax representative present my case before the Board of E&R?

Tax representatives/professionals, unless licensed to practice law in North Carolina may not represent a party before the Board of Equalization & Review. Acting under a Power-of-Attorney, tax representatives generally may appear before the Board as sworn witnesses. They are allowed to submit an appeal on behalf of the property owner only if accompanied by a Power of Attorney signed by the owner or corporate officer of the business. The Power of Attorney form is available on-line at: https://www.onslowcountync.gov/DocumentCenter/View/11159/Tax-Appeal-Power-or-Attorney-Form

38. Can a family member appeal my case before the Board of E&R?

If you would like a relative to present your case to the Board of Equalization & Review, you will need to submit a Power- of- Attorney form along with your application of appeal. The Power of Attorney form is available on-line at: https://www.onslowcountync.gov/DocumentCenter/View/11159/Tax-Appeal-Power-or-Attorney-Form

39. What are valid sales that I can submit to support my opinion of value?

Generally, valid sales that occurred within 12 months of the last countywide revaluation date (January 1, 2018) can be considered, provided that the properties that sold are comparable to yours in terms of location and similar features. Transactions between related parties, foreclosures, short sales, and auctions are not considered valid sales.