TAX COLLECTIONS DEPARTMENT

 
The Dare County Tax Collections Department oversees tax collections, water assessments, food and beverage tax, and occupancy tax. In addition, the Dare County Tax Department also bills and collects taxes for the towns of Duck, Kill Devil Hills, Kitty Hawk, Manteo and Southern Shores. Property owners in the town of Nags Head will receive an additional tax bill from Nags Head.

Tax bills for real estate, business personal property and individually owned personal property are mailed to all Dare County property owners in July of each year. If you do not receive your tax bill by August 15, please contact our office during regular office hours to request a duplicate, or a duplicate tax bill for real estate parcels may be printed by searching under “Tax Bill” on our GIS page at https://maps.darecountync.gov/#searchBar .

Taxes on real estate, business personal property and individually owned personal property are due each year on September 1. Payment without interest may be made through January 5 of the following year.
Should January 5 fall on a Saturday or Sunday, the payment period is extended to the next business day.
Mail payments are deemed as received as of the date affixed by the U.S. Postal Service.

Real estate, business personal property and individually owned personal property taxes not paid in full by January 5 are subject to an interest charge of 2% for the first month delinquent and ¾% each month thereafter until paid in full. All unpaid real estate accounts will be advertised in a local newspaper in the name of the property owner as of the date the tax becomes delinquent.

Ownership of personal property, such as boats and jet skis, is established on January 1. Transfer of ownership during the year does not relieve the seller of tax liability for that year. Taxes for real estate are due from the current owner regardless of any prorations made by the closing attorneys at the time of closing. Prorations at the time of closing are part of a private contract between buyer and seller. The legal owner of the property on the date of delinquency will be subject to collection proceedings. If you have questions concerning how your taxes were prorated, contact your realtor or closing attorney.

 
Enforced collection of taxes will begin immediately upon the account reaching the delinquent status.
These legal actions may include, but are not limited to, garnishment of wages, attachment of bank accounts and rents, seizure and sale of personal property, foreclosure, or debt setoff. Commencement of any of these actions will result in additional costs and/or fees being added to the unpaid bills.
Dare County does not sell tax lien certificates on real estate.

 
N.C. General Statute 105-357 provides a penalty of ten percent (10%) of the check amount with a minimum of $25.00 on any check returned by the bank due to insufficient funds or nonexistence of an account. Tax receipts are invalid if payment is made with a check that fails to clear the bank.