During their regular meeting on April 20, 2020, the Dare County Board of Commissioners voted to waive late listing penalties for individual and business personal property tax listings filed by June 30, 2020.
The Tax Listing Office is responsible for mailing listing forms and valuing the personal property listed by taxpayers. The taxpayer is responsible for listing personal and real property located in Dare County as detailed below.
For 2020, property must be listed between January 1-February 18. Listings must be submitted by mail or in person. Mailed listings must be postmarked by February 18 to avoid a penalty.
Mail to: Dare County Tax Listing Dept, P O Box 1000, Manteo, NC 27954. You may also list at the Dare County Tax Office, 962 Marshall Collins Dr, Manteo; Monday - Friday 8:30 am- 5:00 pm.
To request an extension you must submit, in writing (via letter or email at email@example.com), the parcel number, property address and the listing year the extension is being requested.
For reprints, copies, or questions about your 2020 Individual Listing Form: Please contact our office at 252.475.5940
Taxable Personal Property
North Carolina General Statute 105-274 requires that all personal property within the jurisdiction of the state is subject to taxation unless it has been specifically excluded by statute. Aircraft, boats, boat motors, jet skis, mobile homes, furnishings in a rental property, non-tagged motor vehicles, multiyear/permanent plate tagged vehicles (i.e. boat, utility, animal trailers), and business equipment are considered personal property and must be listed each January during the regular listing period which is January 1 through February 15.
- Listing a property involves providing a year built, make, model, serial number, and description of the property, along with the purchase price. The value of the property for tax purposes is determined from this information.
- Note #1: Watercraft registered with the North Carolina Wildlife Resource Commission or U.S. Coast Guard must also be listed for tax purposes with the Dare County Tax Listing Department
- Note #2: Aircraft registered with the Federal Aviation Administration must also be listed for tax purposes with the Dare County Tax Listing Department
- To list personal watercraft, tagged multi-year/permanent vehicles (i.e., utility, animal, boat trailers), mobile homes, rental home furnishings, or untagged motor vehicles, contact number 252.475.5965; email firstname.lastname@example.org, or Keisha Rawls 252.475.5958.
- To list commercial boats, airplanes, or business equipment, call Teri Carmichael at 252.475.5951; email email@example.com or Kim Westover at 252.475.5950; email firstname.lastname@example.org
Taxable Real Property
New construction, improvements, or demolitions made to land or buildings in the prior year are considered real property and must be listed each January during the regular listing period which is January 1 through February 15. New buildings, additions, decks, enclosures, finished areas, garages, pools, sheds, bulkheads, docks, and piers are examples.
Failure to List
- Failure to list property will result in a penalty of ten (10%) percent of the personal property tax amount which will be added to the bill for each year that the property was not listed.
- It is the duty of the County Assessor to ensure that all property subject to taxation is listed.
- When property is discovered that the taxpayer failed to list, the assessor has the authority to list it for the current year and the previous years (up to 5 years) for which the property was not listed.
- If you do not receive a listing form by February 1st, you need to contact the Listing Office to request a form.
Contact the Listing Office
- If you change your mailing address.
- If you move your personal property to a different location either within Dare County or to another county or state.