Real property includes land, buildings, structures, improvements and other permanent fixtures. Also considered real property are mobile homes that are placed upon a permanent enclosed foundation on land owned by the owner of the mobile home.
State law requires that real property be reassessed or revalued at least once every 8 years. Counties by law may adopt shorter intervals, and Brunswick County now revalues every 4 years. In Brunswick County, the current valuation is effective January 1, 2023.
Real estate in Brunswick County is permanently listed and does not require an annual listing. Property owners are required to report any new buildings, additions, improvements and/or deletions that occurred during the preceding calendar year or prior. These changes must be reported whether made by property owner or someone else.