The Tax Department lists, assesses, and collects property taxes on over 24,000 real property parcels, and more than 2000 businesses and personal property listings in Currituck County. It is the Tax Department’s responsibility to assure that all properties are assessed fairly and equitably.
We also collects the county occupancy (lodging) tax from hotels, motels, bed and breakfasts, campgrounds, and vacation cottages. The department is also responsible for determining the amount of land transfer tax that is due when property is sold or leased.
A majority of Currituck County’s general fund comes from property taxes. Property owners each pay a share of the cost of County services by paying taxes proportional to the value of their property. Property taxes are based on the assessed:
- value of land,
- and personal property.
The Tax Rate is the same for real estate as it is for personal property such as:
- and business equipment.
North Carolina Tax & Tag Together Program
The program combines your annual vehicle inspection, registration renewal and vehicle property tax are due the same month. Vehicle renewal registrations and tax payments are now made together in one payment, either in person, online or by mail to the Department of Motor Vehicle
For more information on this program visit the North Carolina Division of Motor Vehicles.
- Interactive Online Mapping – The Currituck County GIS OnLine Mapping Application is designed to provide basic information to the general public about property located within Currituck County.
- Property Records Search – Online search of property assessment information.
- Tax Bills & Online Bill Pay – Online search of tax bills and pay your taxes online.
- Vehicle Tax & Tag Together – Online payment of vehicle taxes and registration fee.
- Vehicle Tax Receipts – Login to MyDMV with your social security number and birthday to obtain a statement or property taxes paid to DMV on your vehicles.
Responsibilities of the Tax Department
- Appraises real estate, mobile homes, motor vehicles, boats, motors, jet skis, rental residential personal property, and business personal property for ad valorem property taxes purposes
- Calculates, creates, and collects all real and personal property taxes for all taxing jurisdictions within Currituck County
- Administers and collects occupancy/lodging taxes
- Receives and processes allocations for tax exemptions, exclusions, and deferments
- Updates and maintains current addresses for real estate property owners for tax billing
- Processes motor vehicles valuation appeals and tax proration’s
- Provides tax information to the public and legal professionals
- Ad Valorem Tax– (Latin for “according to value”) A tax imposed on properties in proportion to each one’s value. The most common are the ad valorem taxes imposed on real and personal property, which are based on the assessed or appraised values.
- Appraised Property Value– Also known as Actual or Fair Market Value, is the true market value of a property.
- Assessed Property Value– The value as determined by the assessor and the value on which a property will be taxed. This value is the estimated actual value of a property on the date of the last county-wide revaluation. (If a property did not exist at the last revaluation its assessed value will be what the actual value would have been had it existed at the time of the last revaluation.