If you have sold or otherwise transferred any of the real property associated with this notice, please notify our office at 252-475-5952 or taxcollections@darenc.com.  Unpaid taxes are advertised in the name of the owner on the date the tax becomes delinquent.

It is the practice of attorneys to make proration adjustments for the payment of taxes on the closing statement; however, payments are not always paid to the tax office. It is not uncommon for the seller’s prorated amount to be distributed to the buyer at closing. If you have any questions as to any proration agreement, please refer to your closing statement or contact your closing attorney.

Dare County is required to develop and use standards, rules and procedures that are applied equitably to similar types of properties. These standards are developed based on market value transactions that have occurred within the county, construction costs and analysis of conditions affecting our local market prior to the date of the most recent countywide reappraisal. 

The assessed value of your property, established as a result of the revaluation, should represent the price a typical buyer would be willing to pay for the property in its condition on January 1 of the year of the most recent countywide reappraisal, which was January 1, 2020.

Personal property is assessed each year on January 1. 

Property values do not change uniformly throughout Dare County. Your property's assessed value is based on market conditions and/or sales in your neighborhood prior to the January 1, 2020, revaluation date.

Personal property is assessed each year on January 1. 

Pursuant to North Carolina General Statute 105-317.1(c), personal property value, situs or taxability can be appealed within 30 days after the date of the initial notice of value. If the tax office does not give separate written notice of the value to the taxpayer, then the tax bill serves as notice of the value of the personal property.  A letter of appeal should provide a description of your disagreement and include any documentation that will assist us in reviewing the account.

Real property assessments can be appealed each year for the current tax year. Valuation appeals can be considered based on the January 1, 2020, fair market value. Appeals must be made prior to the date that the Dare County Board of Equalization and Review adjourns for the year. (North Carolina General Statute 105-287)

According to North Carolina General Statute 105-283: "The price estimated in terms of money at which the property would change hands between a willing and financially able buyer and a willing seller, neither being under any compulsion to buy or to sell, and both having reasonable knowledge of all uses to which the property is adapted and for which it is capable of being used."

Obtaining a building permit will result in a visit by an appraiser from the Dare County Assessor’s Office in most cases. Depending on the scope of the permit, an appraiser may have to make multiple visits to document different stages of completion. At the time of the visit, the appraiser will review the entire property record to ensure data accuracy. Exterior and interior measurements may need to be taken in order to ensure correct square footage. 

Generally, improvements or changes to the structure will increase the assessed value of the property. 

Some examples of typical items are as follows:

• Adding a finished basement or finishing off previously unfinished areas
• Additions to the square footage of your home
• Adding central heating and air
• Added rooms or garages
• Substantial modernization of kitchens or baths
• Fireplaces
• Extensive remodeling
• Pools, bulkhead, docks, boat lifts, etc.

Failure to obtain a building permit does not necessarily prevent a visit from the Assessor’s Office. There are certain laws that mandate whether or not a property owner is required to obtain a building permit. That is outside the scope and authority of the Assessor’s Office. However, NC law requires taxpayers to notify the Assessor’s Office of any improvements made to real property for the prior year during the regular listing period in January.

If the Assessor’s Office discovers an unreported improvement, a site inspection is made and whatever changes or additions are added to the property record whether a building permit was obtained or not.

Below is a link to the Dare County Planning Department’s webpage for information regarding building permits in unincorporated Dare County:

DareNC.gov/Planning

Yes. Certain properties may qualify for property tax exemption or exclusions, depending on the use and ownership of the property.

North Carolina also offers several programs that allow taxes to be deferred if property is being used for specific purposes.

For more detailed information about tax exclusion, exemptions and deferred programs, please click here. 

1. If you transferred your license plates from one vehicle to another, no refund or prorated bill is applicable. Pay the tax bill on the old vehicle. You will not get a tax bill on the new vehicle until you renew your plates again.

2. If you did not transfer your plates, you should turn them in to the NC Department of Motor Vehicle in person located in Island Pharmacy at the Chesley Mall in Manteo or by mail, to: PO Box 448, Manteo, NC 27954 with a self-addressed stamped envelope. Send a copy of the license plate surrender receipt from NCDMV (form FS20) and a bill of sale/new state registration or other verifying documents within 1 year of plate surrender date to the tax department for a possible prorated tax bill or refund.