BOLIVIA – Brunswick County property owners have an October 19 opportunity to weigh in on the county’s proposed appraisal rules before commissioners decide whether to adopt them for the 2027 revaluation. The 6 p.m. public hearing is scheduled ahead of a November 2 adoption decision.
The October decision concerns the Schedule of Values, Standards and Rules, a technical document that governs how the county will estimate real-property values. The Tax Office says it must apply consistent mass-appraisal standards to approximately 168,000 real-property parcels.

County commissioners received the proposed schedule at their October 5 meeting and voted to set a public hearing. The county expects the revaluation to become effective January 1, 2027, with owners receiving updated individual valuation notices in February or March.
This is an important distinction for owners of coastal houses, condos and undeveloped lots. The Schedule of Values supplies methodology for valuing land and improvements, including the adjustments made for property characteristics. Its adoption does not automatically set any parcel’s final value, and it does not establish a property-tax rate.
A property owner’s eventual tax bill will depend on the new assessment and the tax rates adopted separately by the county, the relevant municipality and any other taxing authority. Brunswick County says those rates are likely to be determined through budget decisions in late spring or early summer 2027. A change in assessed value cannot currently be converted into a reliable estimate of the owner’s 2027 tax bill.
The county also cautions that values will not move uniformly, even among properties in the same municipality. Neighborhood sales and property characteristics can produce different outcomes. An owner should not assume that a countywide market trend predicts the new value of a particular second home.
Property owners can review their current assessed value and record card through the county’s property tools and examine the proposed Schedule of Values before commissioners act. The public hearing is an opportunity to address appraisal methodology before adoption, rather than an individual appeal of a 2027 valuation that has not yet been issued.
The scheduled decision points are October 19 for the hearing, November 2 for possible adoption and February or March 2027 for individual assessment notices. The county has not yet supplied all appeal-period dates. Owners should monitor the Tax Office’s revaluation site and wait for their actual notice before evaluating whether an individual assessment should be challenged.
Source(s)
- Brunswick County: Revaluation schedule and hearing
- Brunswick County: Schedule of Values methodology
