December in Coastal North Carolina is deceptive. While the tourists have left Wrightsville Beach and the rental calendars in Surf City are quieter, the smartest property owners are currently in their busiest season: Tax Prep Season.

For investors and homeowners in New Hanover, Pender, Onslow, and Brunswick counties, the transition to 2026 isn't just about changing a calendar; it’s about navigating a minefield of new assessments, insurance hikes, and occupancy tax audits.

Waiting until April to organize your documents is a strategy for overpaying. Here is your “insider” checklist to protecting your equity and maximizing your deductions before the ball drops.

1. The Pender & Onslow “Evidence Collection” (Urgent)

If you own property in Pender or Onslow County, you are facing a Tax Revaluation effective January 1, 2026.

The Reality: The county has already assessed your home's value based on the red-hot market data of the last few years. You will receive your new tax value notice in early 2026, and it will likely be higher than you expect.

The Checklist Item: Do not wait for the notice. Spend December gathering evidence of deferred maintenance. Take photos of the aging roof, the cracked driveway, or the outdated HVAC in your Hampstead rental.

Why: To successfully appeal a high valuation in the spring, you need proof that existed as of January 1. Documenting “negative value” features now gives you the ammunition to fight for a lower tax bill later.

2. The “Fortified” Grant Paperwork

Did you replace a roof in 2025? Or are you planning to in 2026?

The Insider Update: The North Carolina Insurance Underwriting Association (NCIUA) expanded its “Strengthen Your Roof” grant program in 2025, offering up to $6,000 for eligible homeowners who upgrade to a FORTIFIED Roof™ standard.

The Checklist Item: If you completed any roof work, locate your IBHS (Insurance Institute for Business & Home Safety) Designation Certificate.

The Strategy: This certificate is the “Golden Ticket” for the revised wind mitigation credits taking effect with the June 2026 insurance rate hikes. Ensure your insurance agent has this specific document on file before your policy renews to unlock premium discounts of 5–15%.

3. The Occupancy Tax “Municipal Trap”

If you self-manage a vacation rental on Airbnb or VRBO, do not assume the platform is handling 100% of your taxes perfectly. The rules in our region are granular.

Brunswick County: While there is a 1% countywide tax, towns like Ocean Isle Beach, Holden Beach, and Sunset Beach have their own specific remittance rules. We frequently see owners pay the county but miss the municipal remittance, triggering audits.

Pender County: The unincorporated areas have moved to a 6% occupancy tax rate (matching towns like Surf City). If you have been remitting at the old 3% rate for a property in “greater Hampstead,” you may have an underpayment liability.

The Checklist Item: Audit your “Gross Receipts” report from Airbnb against the specific remittance rates of your town’s finance department. Correcting an error in December is often penalty-free; correcting it after an audit is not.

4. Expense “Leaks” You Can Still Plug

Before December 31, review your spending for two specific coastal deductions often missed:

Wind Mitigation Inspections: The cost of hiring a structural engineer or inspector to verify your roof ties or shutter clips is generally tax-deductible and lowers your insurance.

Dehumidifiers & Encapsulation: In our humid climate, crawlspace maintenance isn't “improvement”—it's often “repair/maintenance” to prevent mold. Ensure these invoices are categorized correctly to be expensed in the current tax year rather than depreciated over 27.5 years.

Your Next Step

The difference between a profitable investment and a cash-flow drain is often found in the paperwork. Don't let a generic tax software miss the specific nuances of the Cape Fear region.

At Aspyre Realty Group, we treat your real estate portfolio like a business. We are experts in listening and communicating people's wants into homes that work for them—financially and logistically. If you are unsure about your property's current value for the upcoming tax revaluation, let’s connect for a Pre-Assessment Valuation Audit this week.