Frequently Asked Questions

A property reappraisal, also known as revaluation, is a process where a taxing jurisdiction (like a county or municipality) reassesses the value of all properties (land and buildings) within its boundaries to reflect their current market value as of a specified date.

Market value is defined by North Carolina law as the price a property would sell for between a willing buyer and a willing seller, both knowledgeable about the property and under no pressure to buy or sell.

Pitt County appraisers research recent property sales in the local market to estimate values. The following methods may be used:

• Sales Comparison Approach: Compares your property to similar ones recently sold.
• Cost Approach: Estimates how much it would cost to rebuild your property, minus depreciation.
• Income Approach: Used for income-producing properties and based on rental income.

State law requires reappraisals at least every eight years. Pitt County conducts reappraisals every four years to ensure property values reflect the current market and the tax burden is fairly distributed.

Pitt County’s own certified real property appraisers—who have over 100 combined years of experience—conduct the reappraisals. No outside firms are used.

More frequent reappraisals reduce the chance of large value changes and ensure values stay accurate over time. This improves fairness between personal and real property assessments.

Appraisers may visit your property to verify or update information. They may or may not come to your door based on what’s needed to confirm records.

Not necessarily. Changes in taxes depend on your updated property value and the tax rate set by the Board of Commissioners.

If you disagree with your assessment, you may file an informal appeal. These began in February 2024. If unresolved, you may then appeal to the Board of Equalization and Review (BOER).

• Informal Appeal: Reviewed with the Tax Assessor’s Office.
• Formal Appeal: A quasi-judicial hearing before the BOER where both sides present sworn testimony.

Yes. You may appeal directly to the BOER if you choose.

• Your assessed value is significantly higher or lower than market value.
• Your property is not assessed consistently with similar properties.

Note: You cannot appeal based on the percent change in value or your ability to pay the bill. However, you may qualify for one of the the state tax relief programs.

• Recent appraisal or realtor listings
• Comparable property sales
• Photos showing interior or condition issues
• Corrections to property data (square footage, number of baths, etc.)

Yes. The County’s value is presumed correct. Taxpayers must provide proof to support a lower value.

You do not need to file again. Your Informal Appeal secures your right to continue through the process. Any changes must still be approved by the BOER.

No. Pitt County provides free tools to help:

• OPIS: View assessments for any Pitt County property.
• COMPER: Search comparable sales verified by the Tax Office.