Tax Matters

Currituck County Property Taxes

The tax rate for any given area of the county is the same for all types of taxable property.

For example, the tax rate is the same for land, buildings, mobile homes, boats, vehicles, farm and business personal property.

Other Taxes
Occupancy/Room Tax

6%

Land Transfer Tax

$1 per one-hundred dollars or fraction thereof

2017 Schedule of Tax Rates per $100 Valuation
County-Wide

.48

Special Districts

District RateCounty RateTotal Rate
Guinea Mill Watershed Improvement District.01         +.48.49
Hog Bridge Ditch Watershed Improvement District.01         +.48.49
Moyock Watershed Service District.015       +.48.495
Northwest Watershed Improvement District.02         +.48.50
Ocean Sands Water/Sewer District (Includes Crown Point).11
Ocean Sands North/Crown Point Stormwater Service District.06
.17         +.48.65
Ocean Sands North/Crown Point Stormwater Service District
(For property not located in the Ocean Sands Water/Sewer District)
.06
Whalehead Drainage District.155
Whalehead Solid Waste District .020
.175        +.48.655

Fees
Animal Fees
Dogs (Fertile Females) $6.00
Dogs (Males & Spayed Females) $3.00
Solid Waste Fees
Southern Currituck Beaches $250.00/dwelling or dwelling unit
Mainland and Northern Currituck Beaches $114.00/dwelling or dwelling unit
Fire Districts

None           There are no separate Fire District Taxes

Prior Years Schedule of Tax Rates per $100 Valuation
  • 2016
    County-Wide

    .48

    Special Districts
    District RateCounty RateTotal Rate
    Guinea Mill Watershed Improvement District.01         +.48.49
    Hog Bridge Ditch Watershed Improvement District.01         +.48.49
    Moyock Watershed Service District.015       +.48.495
    Northwest Watershed Improvement District.02         +.48.50
    Ocean Sands Water/Sewer District (Includes Crown Point).05
    Ocean Sands North/Crown Point Stormwater Service District.05
    .10         +.48.58
    Ocean Sands North/Crown Point Stormwater Service District
    (For property not located in the Ocean Sands Water/Sewer District)
    .05
    Whalehead Drainage District.155
    Whalehead Solid Waste District .025
    .180       +.48.66
    Fees
    Animal Fees
    Dogs (Fertile Females) $6.00
    Dogs (Males & Spayed Females) $3.00
    Solid Waste Fees
    Southern Currituck Beaches $250.00/dwelling or dwelling unit
    Mainland and Northern Currituck Beaches $114.00/dwelling or dwelling unit
    Fire Districts

    None There are no separate Fire District Taxes

  • 2015
    County-Wide

    .48

    Special Districts
    District
    Rate
    County RateTotal Rate
    Guinea Mill Watershed Improvement District.01         +.48.49
    Moyock Watershed Service District.015       +.48.495
    Moyock Commons Sewer District.00 (last levied -2013)
    Ocean Sands Water & Sewer District

    (This include Crown Point)
    .05          +.48.53
    Whalehead Drainage District.155
    Whalehead Solid Waste District .025
    Whalehead
    .180       +.48.66
    Northwest Watershed Improvement District.02         +.48.50
    Hog Bridge Ditch Watershed Improvement District.01         +.48.49
    Fees
    Animal Fees
    Dogs (Fertile Females) $6.00
    Dogs (Males & Spayed Females) $3.00
    Solid Waste Fees
    Southern Currituck Beaches $250.00/dwelling or dwelling unit
    Mainland and Northern Currituck Beaches $114.00/dwelling or dwelling unit
    Fire Districts

    None           There are no separate Fire District Taxes

  • 2014
    County-Wide

    .48

    Special Districts
    District
    Rate
    County RateTotal Rate
    Guinea Mill Watershed Improvement District.01         +.48.49
    Moyock Watershed Service District.015       +.48.495
    Moyock Commons Sewer District.00 (last levied -2013)
    Ocean Sands Water & Sewer District

    (This include Crown Point)
    .05          +.48.53
    Whalehead Drainage District.155
    Whalehead Solid Waste District .025
    Whalehead
    .180       +.48.66
    Northwest Watershed Improvement District.02         +.48.50
    Hog Bridge Ditch Watershed Improvement District.01         +.48.49
    Fees
    Animal Fees
    Dogs (Fertile Females) $6.00
    Dogs (Males & Spayed Females) $3.00
    Solid Waste Fees
    Southern Currituck Beaches $250.00/dwelling or dwelling unit
    Mainland and Northern Currituck Beaches $114.00/dwelling or dwelling unit
    Fire Districts

    None There are no separate Fire District Taxes

  • 2013
    County-Wide

    .485

    Special Districts
    Guinea Mill Watershed Improvement District.01
    Moyock Watershed Service District.015
    Moyock Commons Sewer District.10
    Ocean Sands Water & Sewer District

    (This include Crown Point)
    .05
    Whalehead Drainage District.155
    Whalehead Solid Waste District .025
    Northwest Watershed Improvement District.02
    Hog Bridge Ditch Watershed Improvement District.01
    Fees
    Animal Fees
    Dogs (Fertile Females) $6.00
    Dogs (Males & Spayed Females) $3.00
    Solid Waste Fees
    Southern Currituck Beaches $250.00/dwelling or dwelling unit
    Mainland and Northern Currituck Beaches $114.00/dwelling or dwelling unit
    Fire Districts

    None There are no separate Fire District Taxes

  • 2012
    County-Wide

    .32

    Special Districts
    Guinea Mill Watershed Improvement District.01
    Moyock Watershed Service District.015
    Moyock Commons Sewer District.20
    Ocean Sands Water & Sewer District None
    Whalehead Drainage District.09
    Whalehead Solid Waste District .015
    Northwest Watershed Improvement District.02
    Hog Bridge Ditch Watershed Improvement District.01
    Fees
    Animal Fees
    Dogs (Fertile Females) $6.00
    Dogs (Males & Spayed Females) $3.00
    Solid Waste Fees
    Southern Currituck Beaches $250.00/dwelling or dwelling unit
    Mainland and Northern Currituck Beaches $114.00/dwelling or dwelling unit
    Fire Districts

    None There are no separate Fire District Taxes

  • 2011
    County-Wide

    .32

    Special Districts
    Guinea Mill Watershed Improvement District.01
    Moyock Watershed Service District.015
    Moyock Commons Sewer District.245
    Ocean Sands Water & Sewer District None
    Whalehead Drainage District.09
    Whalehead Solid Waste District .015
    Northwest Watershed Improvement District.02
    Hog Bridge Ditch Watershed Improvement District.01
    Fees
    Animal Fees
    Dogs (Fertile Females) $6.00
    Dogs (Males & Spayed Females) $3.00
    Solid Waste Fees
    Southern Currituck Beaches $250.00/dwelling or dwelling unit
    Mainland and Northern Currituck Beaches $114.00/dwelling or dwelling unit
    Fire Districts

    None There are no separate Fire District Taxes

  • 2010
    County-Wide

    .32

    Special Districts
    Guinea Mill Watershed Improvement District.01
    Moyock Watershed Service District.015
    Moyock Commons Sewer District.245
    Ocean Sands Water & Sewer District None
    Whalehead Service District .04
    Northwest Watershed Improvement District.02
    Hog Bridge Ditch Watershed Improvement District.01
    Fees
    Animal Fees
    Dogs (Fertile Females) $6.00
    Dogs (Males & Spayed Females) $3.00
    Solid Waste Fees
    Southern Currituck Beaches $235.00/dwelling or dwelling unit
    Mainland and Northern Currituck Beaches $99.00/dwelling or dwelling unit
    Fire Districts

    None There are no separate Fire District Taxes

  • 2009
    County-Wide

    .32

    Special Districts
    Guinea Mill Watershed Improvement District.01
    Moyock Watershed Service District.015
    Moyock Commons Sewer District.245
    Ocean Sands Water & Sewer District None
    Whalehead Service District .04
    Northwest Watershed Improvement District.02
    Hog Bridge Ditch Watershed Improvement District.01
    Fees
    Animal Fees
    Dogs (Fertile Females) $6.00
    Dogs (Males & Spayed Females) $3.00
    Solid Waste Fees
    Southern Currituck Beaches $235.00/dwelling or dwelling unit
    Mainland and Northern Currituck Beaches $99.00/dwelling or dwelling unit
    Fire Districts

    None There are no separate Fire District Taxes

  • 2008
    County-Wide

    .32

    Special Districts
    Guinea Mill Watershed Improvement District.01
    Moyock Watershed Service District.015
    Moyock Commons Sewer District.245
    Ocean Sands Water & Sewer District None
    Whalehead Service District .04
    Northwest Watershed Improvement District.02
    Hog Bridge Ditch Watershed Improvement District.01
    Fees
    Animal Fees
    Dogs (Fertile Females) $6.00
    Dogs (Males & Spayed Females) $3.00
    Solid Waste Fees
    Southern Currituck Beaches $235.00/dwelling or dwelling unit
    Mainland and Northern Currituck Beaches $99.00/dwelling or dwelling unit
    Fire Districts

    None There are no separate Fire District Taxes

  • 2007
    County-Wide

    .32

    Special Districts
    Guinea Mill Watershed Improvement District.01
    Moyock Watershed Service District.015
    Moyock Commons Sewer District.245
    Ocean Sands Water & Sewer District None for 2006-2007
    Whalehead Service District .010
    Northwest Watershed Improvement District.02
    Hog Bridge Ditch Watershed Improvement District.01
    Fees
    Animal Fees
    Dogs (Fertile Females) $6.00
    Dogs (Males & Spayed Females) $3.00
    Solid Waste Fees
    Southern Currituck Beaches $235.00/dwelling or dwelling unit
    Mainland and Northern Currituck Beaches $99.00/dwelling or dwelling unit
    Fire Districts

    None There are no separate Fire District Taxes

  • 2006
    County-Wide

    .32

    Special Districts
    Guinea Mill Watershed Improvement District.01
    Moyock Watershed Service District.015
    Moyock Commons Sewer District.245
    Ocean Sands Water & Sewer District None for 2006-2007
    Whalehead Service District .010
    Northwest Watershed Improvement District.02
    Hog Bridge Ditch Watershed Improvement District.01
    Fees
    Animal Fees
    Dogs (Fertile Females) $6.00
    Dogs (Males & Spayed Females) $3.00
    Solid Waste Fees
    Southern Currituck Beaches $235.00/dwelling or dwelling unit
    Mainland and Northern Currituck Beaches $99.00/dwelling or dwelling unit
    Fire Districts

    None There are no separate Fire District Taxes

  • 2005
    County-Wide

    .32

    Special Districts
    Guinea Mill Watershed Improvement District.01
    Moyock Watershed Service District.015
    Moyock Commons Sewer District.245
    Ocean Sands Water & Sewer District .065
    Whalehead Service District .025
    Northwest Watershed Improvement District.02
    Hog Bridge Ditch Watershed Improvement District.01
    Fees
    Animal Fees
    Dogs (Fertile Females) $6.00
    Dogs (Males & Spayed Females) $3.00
    Solid Waste Fees
    Southern Currituck Beaches $235.00/dwelling or dwelling unit
    Mainland and Northern Currituck Beaches $99.00/dwelling or dwelling unit
    Fire Districts

    None There are no longer separate Fire District Taxes

  • 2004
    County-Wide

    .62

    Special Districts
    Guinea Mill Watershed Improvement District.03
    Moyock Watershed Service District.01
    Moyock Commons Sewer District.05
    Ocean Sands Water & Sewer District .20
    Whalehead Service District .07
    Northwest Watershed Improvement District.03
    Fees
    Animal Fees
    Dogs (Fertile Females) $6.00
    Dogs (Males & Spayed Females) $3.00
    Solid Waste Fees
    Southern Currituck Beaches $235.00/dwelling or dwelling unit
    Mainland and Northern Currituck Beaches $99.00/dwelling or dwelling unit
    Fire Districts
    CrawfordCrawford.06
    Moyock Moyock.065
    Fruitville MainlandKnotts Island.08
    FruitvilleCarova.08
    Poplar Branch MainlandLower Currituck.04
    Poplar Branch BeachCorolla.04
  • 2003
    County-Wide

    .62

    Special Districts
    Guinea Mill Watershed Improvement District.03
    Moyock Watershed Service District.01
    Moyock Commons Sewer District.05
    Ocean Sands Water & Sewer District .20
    Whalehead Service District .07
    Fees
    Animal Fees
    Dogs (Fertile Females) $6.00
    Dogs (Males & Spayed Females) $3.00
    Solid Waste Fees
    Southern Currituck Beaches $235.00/dwelling or dwelling unit
    Mainland and Northern Currituck Beaches $99.00/dwelling or dwelling unit
    Fire Districts
    CrawfordCrawford.06
    Moyock Moyock.065
    Fruitville MainlandKnotts Island.08
    FruitvilleCarova.08
    Poplar Branch MainlandLower Currituck.04
    Poplar Branch BeachCorolla.04