Property owners are required to annually report their taxable personal property such as boats, airplanes, business equipment, and furnishings in a rental home to the Tax Office by February 15 each year. This is referred to as Tax Listing. Any personal property that was listed in the prior year will receive a tax listing form during the annual listing period, January 15-February 15. This listing form can be used to update property information, including adding property that has been purchased during the year, or removing property that has been sold.
Motor vehicles do not need to be reported to the County for property tax purposes if already registered with the State. A resident of North Carolina who owns a motor vehicle here is required to register the vehicle with the NC Division of Motor Vehicles and to pay applicable town and County taxes on the vehicle.
Taxes on real estate, business personal property and individually owned personal property are due each year on September 1. Bills are usually mailed during the month of July each year. The Tax Office also bills and collects taxes for the towns of Duck, Southern Shores, Kitty Hawk, Kill Devil Hills, and Manteo. Payment without interest may be made through January 5. 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 postmark date affixed by the U.S. Postal Service.
Real estate, business personal 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 as of February 28 will be advertised in The Coastland Times, a local newspaper, in the name of the property owner as of the date the tax becomes delinquent.
Ownership of real property is established on January 1. Transfer of ownership during the year does not relieve the seller of the tax liability regardless of any prorations made at the time of closing. Prorations at the time of closing are part of a private contract between buyer and seller. The seller will receive any tax bills issued for the year and is responsible for seeing that the appropriate party pays the taxes. If you have questions concerning how your taxes were prorated, contact your realtor or closing attorney.
For more detailed information on property valuation, tax collections, or other tax divisions, see links at the top left of this page.