To request an application for the Elderly Exclusion, Disabled Exclusion or Circuit Breaker Tax Deferment, please call Maggie Dennis at 252.475.5936, or click the link below then mail the completed application to: Dare County Tax Appraisal, PO Box 1000, Manteo, NC 27954. The deadline to submit an application to any of these programs is June 1.
APPRAISAL - REAL PROPERTY The Property Appraisal Office is responsible for the appraisal and assessment of all Dare County Real Estate for property tax purposes. The office maintains records on over 43,000 parcels of property in the county.
BUSINESS PERSONAL All businesses are required by law to annually list the property used in connection with their business during the listing period, January 17th through February 17th.
COLLECTIONS The Collections Office 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.
FOOD & BEVERAGE TAX The food and beverage tax rate for Dare County is 1% of the sales price of prepared foods and beverages sold within the county for consumption on or off premises by a retailer who is subject to sales tax under G.S. 105-164.4(a)(1). This tax is in addition to State and local sales tax.
LAND RECORDS - MAPPING The Land Records Office maintains tax maps on all Dare County properties, and updates property and ownership information to reflect any deed-based changes that occur during the year.
LAND TRANSFER TAX Most conveyances of real property in the county are subject to a Land Transfer Tax of 1% of the transaction amount.
In North Carolina, registered motor vehicles are assessed at retail value. Taxes are paid to the NC Division of Motor Vehicles at the time of registration renewal.
OCCUPANCY TAX The Occupancy Tax rate for Dare County is six percent (6%) of gross receipts derived from the rental of room, lodging, campsite, or similar accommodation furnished by any hotel, motel, inn, tourist camp including private residences and cottages rented to transients. This tax does not apply to any private residence or cottage that is rented for less than fifteen (15) days in a calendar year or to any room, lodging, or accommodation supplied to the same person for a period of ninety (90) or more continuous days.
TAX LISTINGS - PERSONAL PROPERTY Property owners are required by law to annually list their taxable personal property such as boats, airplanes, mobile homes, and furnishings in a rental home during the listing period, January 17th through February 17th.