Authorization for the land transfer tax became effective September 1, 1985 by Senate Bill 716, 1985 Session, General Assembly of North Carolina.
The Land Transfer Tax Rate for Dare County is 1%, defined as an excise tax on instruments conveying certain interests in real property. The tax imposed is $1 per each $100 or fraction thereof of the total consideration or value of the interest conveyed.
TO OBTAIN A LAND TRANSFER NUMBER YOU WILL NEED:
- Original Deed or Document to be Recorded
- Copy of Deed or Document to be Recorded
- Copy of Contract or Original Affidavit of Consideration/Value
- Tax Certification
- As of September 19, 2014 this office will no longer accept any Land Transfer Tax request via email.
- No land transfer tax number will be given if delinquent taxes are due.
- Always notify the office if any changes occur after a number has been issued.
The use of the Land Transfer Tax:
- County: Must be used only for capital expenditures or debt service incurred for capital expenditures for courts, jails and detention facilities, emergency medical services, libraries, recreation, education, administration, water, sewage, health and social services.
- Municipalities: Must be used for capital expenditures or debt service incurred for capital expenditures.
The distribution of tax:
- First twelve (12) years of tax, 100% of net proceeds to Dare County
- Thereafter (beginning 7/1/97)
- 65% to Dare County
- 35% to named towns (Duck, Kill Devil Hills, Kitty Hawk, Manteo, Nags Head & Southern Shores) in proportion to the amount of ad valorem taxes levied by each town for the preceding fiscal year.
A person can dispute the amount of tax due stated by the tax collector to the Land Transfer Tax Appeals Board. A hearing is held by filing a written notice of appeal with the tax collector within 30 days after paying the tax. Board meets when needed.
Land transfer information is information brought to the Land Transfer Tax Office by the attorneys' office as a means to obtain a Land Transfer document before the closing. The Land Transfer Tax is a 1% excise tax on instruments conveying certain interests in real property. Information is not always accurate at that time and is subject to change at the time of recording. The deed that is recorded at the Register of Deeds is the official document.
Please visit the Register of Deeds Official Document Site for official recorded document information.
Please visit the Land Transfer Search to inquire by Buyer, Seller, Parcel Number and for Recorded Sales.
*Land Transfer information will be updated daily at 5:00 PM, and includes data after 2001.