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uzanne Gwaltney, resident and co-owner of Sail/Loft Realty, wrote to County Commissioners with concerns about the current property tax valuations happening in Pamlico County. She shares that letter below.

Dear Pamlico County Commissioners,

I am writing as a resident of Pamlico County for more than 34 years and as a real estate professional with over 20 years of experience evaluating property values in our local market.

I have lived through several county tax revaluations over the decades, and I can say without hesitation that this current assessment process has been the most troubling and inconsistent I have witnessed during my time here.

I fully understand and support the county’s responsibility to periodically reassess property values. However, what many citizens are seeing in this revaluation raises serious concerns regarding accuracy, fairness, and the methodology being used to determine value in a unique and highly diverse coastal market such as ours.

There appear to be widespread inconsistencies, factual inaccuracies, and valuations that are difficult — and in some cases impossible — to support with legitimate comparable sales data.

Examples that have been reported include:

• Significant square footage errors
• Homes assigned to vacant parcels
• Excessive valuations based on nearby new construction that is not comparable in age, condition, or quality
• Older homes with deferred maintenance being valued at replacement costs approaching luxury new construction
• Waterfront properties assessed at levels far exceeding what the current market would realistically support

As someone who performs comparative market analyses regularly as part of my profession, I can attest that many Pamlico County properties are extremely difficult to comp due to the uniqueness of our waterfront communities, varied property types, flood considerations, views, access, age, condition, and other factors that heavily influence value.

This is not a suburban market filled with uniform subdivisions and interchangeable homes. Pamlico County is unique, and accurate valuation here requires local market knowledge, careful analysis, and an understanding of the nuances that drive value in our communities.

I am deeply concerned about the impact this process is having on many longtime residents — especially retirees and citizens on fixed incomes — who may not have the financial resources, knowledge, or physical ability to navigate an appeal process.

It does not seem fair or reasonable that citizens should have to spend hundreds of dollars on private appraisals simply to challenge inaccurate assessments generated through a taxpayer-funded reassessment process. Local appraisers are now overwhelmed with requests from property owners attempting to obtain evidence to support appeals.

While I understand no revaluation process is perfect, the volume and nature of the concerns being expressed throughout the county suggest that this situation goes beyond isolated disagreements.

I respectfully ask the Board of Commissioners to:

• Closely examine the reassessment process and methodology used
• Ensure factual errors are corrected promptly
• Provide meaningful assistance and transparency for citizens seeking appeals
• Consider the disproportionate burden being placed on elderly and fixed-income residents
• Evaluate whether the current assessments truly reflect fair market value in our local market

I believe our citizens deserve a process that is accurate, transparent, and equitable.

Thank you for your time, your service to Pamlico County, and your consideration of these concerns.

Respectfully,
Suzanne Gwaltney
Owner/Broker
CENTURY 21 Sail/Loft Realty
Oriental, NC
May 9, 2026