Motor Vehicle Tax
Beginning in mid-2013, vehicle registration fees and vehicle property taxes will both be paid to the North Carolina Department of Motor Vehicles. Vehicle taxes will then be distributed by the DMV to the appropriate county. Prior to this change, vehicle registration fees and vehicle property taxes were billed and paid separately. Once your vehicle becomes part of the Tag and Tax Together program and you have received the combined notice, you will no longer be able to pay your vehicle tax at your county tax office.

If the address on your vehicle registration is current, you will receive one statement listing both vehicle registration fees and taxes due. Vehicle owners will receive this statement about 60 days prior to their vehicles registration expiration. The total amount due on the combined statement will be made payable to NCDMV. You will not be able to renew your vehicles registration unless the total taxes and registration fees on the vehicle are paid at the same time.

If your address has changed since you registered your vehicle you can change your address by visiting your local license plate agency or by requesting a duplicate registration card online.

Click here for more information on the state's "Tag and Tax Together" program.

Linda Dunnigan
Vehicle Tax Administrator
enmail: lindad@darenc.com

Dare County Justice Center
Room 166
962 Marshall C Collins Dr
Manteo NC 27954

Phone: 252.475.5965
Fax: 252.475.5949

The North Carolina property tax system requires counties to assess the values of motor vehicles registered with DMV and to prepare tax bills. Three months after the motor vehicle’s registration renewal date, the vehicle owner will receive a tax bill which is payable on the first day of the following month.

The property tax law calls for counties to charge interest for overdue accounts. FIVE Percent (5%) Interest will be added on the Past Due Date. Additional interest adds at 3/4 of ONE percent (1%) each month until taxes are paid in full.

Recent legislation now allows counties to block the license plate (registration) renewal for any vehicle for which the owner owes an overdue property tax. A county tax collector can place a "block" on the registration of any vehicle for which property tax payment is at least four months overdue. If a county places a "block" on the vehicle registration, the DMV is unable to renew the license plate for that vehicle until the owner presents the DMV with a standardized paid tax receipt.

The DMV is not involved in establishing the value of a vehicle for property tax purposes. It furnishes a record of the make and model of the registered vehicle, and the local county assessment office determines the tax accordingly.

The new law covers all motor vehicles except:
  • vehicles exempt from registration by North Carolina law
  • manufactured homes
  • mobile classrooms and offices
  • semi-trailers registered on a multi-year basis
  • motor vehicles owned or leased by public service companies
  • vehicles in confidential status

All vehicles are valued at estimated retail value. Dare County valuation guide generally values slightly less than the N.A.D.A. retail value. Contact the Tax Department before the past due date to make an appeal.