North Carolina General Statutes require that all NC. counties reappraise real properties once every eight years. The statutes also provide that counties may revalue on a more frequent basis upon adoption of a resolution by the County Board of Commissioners. In Onslow County, a resolution for more frequent revaluations was adopted in 2001, requiring Onslow County to conduct a revaluation effective January 1, 2006, and every four years thereafter. On the basis of the existing resolution, Onslow County's next countywide revaluation is scheduled for January 1, 2022.


The statutes require that all property, real and personal, be valued at market or retail value. Since personal property is valued at market value every year, periodic revaluations of real property are necessary to minimize inequities that develop in the tax base over time. Inequities also develop within property classifications. For example, values of properties located on or near the water have historically changed much faster than inland properties.
The revaluation serves to level the playing field, and equalize the tax burden according to market value as required by the statutes.

2022 Real Property Revaluation Information