Land Transfer Tax

Font Size: + -

Feedback Print

Transfers of certain interests in real property may be subject to two stamps:

A. Land Transfer Stamp
The land transfer tax rate for Dare County is 1% of the total consideration or value of the interest conveyed.

B. Excise Tax Stamp
The excise tax for Dare County is $1.00 per $500.00 or fraction thereof based on the consideration

Prior to recording a document in Dare County, you may need to obtain a land transfer number. Please review the requirements for filing documents with the Register of Deeds Office prior to submitting a document for recordation.

Please review the requirements for filing documents with the Register of Deeds office prior to submitting a document for recordation.

The Land Transfer Office does not accept email requests.

If taxes are delinquent, please contact Becky Huff, Tax Collector(becky.huff@darenc.gov), for prior authorization to obtain a Land Transfer number. We will not issue a Land Transfer number if taxes are delinquent without approval from the Tax Collector.

Always notify our office of any changes that occur after a Land Transfer number has been issued.

Authorization for the land transfer tax became effective September 1, 1985 by Senate Bill 716, 1985 Session, General Assembly of North Carolina.

Obtain a Land Transfer Number

The Register of Deeds office accepts documents to be recorded 3 ways:

Through a specified electronic recording platform
US Mail
Bringing the documents to the Register of Deeds Office

Please complete the following steps to obtain a land transfer number.

If electronically filing documents, you will need:

The Deed(with signatures)
The Contract and/or Affidavit of Consideration/Value(with signatures). The contract and affidavits are to be added as separate documents from the deed. These documents, typically, are not recorded.
Tax Certification
Enter the amount of land transfer tax and recording fees into the appropriate fields. (Fees are drafted at the time of recordation)

If mailing documents or filing in person, you will need:

Original Deed or Document to be Recorded
Copy of Deed or Document to be Recorded
Copy of Contract and/or Original Affidavit of Consideration/Value (must have original signature)
Tax Certification
Checks for both land transfer tax and recording fees. Checks are to be made out to: Dare County Register of Deeds

Make sure to fill out the Affidavit of Consideration/Value completely, meaning all sections on the form, especially the reason the property is being conveyed.

The mailing address to be used for the recording of documents that require a land transfer number is:

Dare County Land Transfer Office
Attention: Jennifer Branch
P.O. Box 1000
Manteo, N.C. 27954

The Land Transfer Office will forward the documents to the Register of Deeds once they complete the review process.

Land Transfer Search

Land Transfer Request

Land Transfer Requests

Drop off location: Outside the Mapping/Land Records door

On the cover letter or face of the deed, please write the currently scheduled recording date.

The Land Transfer Office will email your office or call with the Land Transfer number and amount of tax due.

Please note that all deeds filed electronically must be received by the Register of Deeds by 4:30 p.m. in order to be recorded on the same day. Ample time for processing by the Land Transfer office is necessary also.

Use of the Land Transfer Tax

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.