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.
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 statement by August 15, please contact our office during regular office hours to request a duplicate or a duplicate tax bill may be printed under "Tax Bills" on the Dare County website.
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. 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 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 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.
DELINQUENT COLLECTIONS REMEDIESEnforced 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.