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The Collections Department
oversees tax collections, tax listings, water assessments,
motor vehicle tax, food and beverage tax, occupancy tax and
land transfer tax.
In addition, the Dare County
Tax Department also lists, bills and collects taxes for the
towns of Duck, Kill Devil Hills, Kitty Hawk, Manteo and
Southern Shores. List
of county tax rates.
Tax bills for real estate,
business personal property and individually owned personal
property are mailed to all Dare County property owners in
July of each year. If you do not receive your tax statement
by August 15, please contact our office during regular
office hours to request a duplicate or a duplicate tax bill
may be printed under “tax bills” on the Dare County
website.
Taxes on real estate,
business personal property and individually owned personal
property are due each year on September 1. Payment without
interest may be made through January 5. Should January 5
fall on a Saturday or Sunday, the payment period is extended
to the next business day. Mail payments are deemed as
received as of the date affixed by the U.S. Postal Service.
Real estate, business
personal and individually owned personal property taxes not
paid in full by January 5 are subject to an interest charge
of 2% for the first month delinquent and ¾% each month
thereafter until paid in full. All unpaid real estate
accounts as of February 28 will be advertised in The
Coastland Times, a local newspaper, in the name of
the property owner as of The date the tax becomes
delinquent.
The Motor Vehicle Department
bills and collects for all six (6) towns. 5% interest
will be added the first month following the date the tax is
due (delinquent) and 3/4 of 1 % interest each following
month.
Ownership of real property is
established on January 1. Transfer of ownership during the
year does not relieve the seller of the tax liability
regardless of any prorations made at the time of closing.
Prorations at the time of closing are part of a private
contract between buyer and seller. The seller will receive
any tax bills issued for the year and is responsible for
seeing that the appropriate party pays the taxes. If you
have questions concerning how your taxes were prorated,
contact your realtor or closing attorney.
Delinquent Collection
Remedies
Enforced collection of taxes
will begin immediately upon the account reaching the
delinquent status. These legal actions may include, but are
not limited to, garnishment of wages, attachment of bank
accounts and rents, seizure and sale of personal property,
foreclosure or debt setoff. Commencement of any of these actions will
result in additional costs and/or fees being added to the
unpaid bills.
Dare County does not sell tax
lien certificates on real estate.
Returned Checks
N.C. General Statute 105-357
provides a penalty of ten percent (10%) of the check amount
with a minimum of $25.00 on any check returned by the bank
due to insufficient funds or nonexistence of an account.
Tax receipts are invalid if payment is made with a check
that fails to clear the bank.
Payments
Dare County is
making it easier for residents and non-residents to make payments to
its departments. Payments by Visa, MasterCard, Discover and American
Express and debit cards are
now being accepted by the Tax Department for Dare County real
estate taxes, personal property taxes and vehicle taxes in person or
by one of our automated payment systems.
Our
automated payment systems include
on-line payments or our IVR
telephone system which can be reached by calling toll-free
1-888-272-9829. The jurisdiction code for Dare County is 3955. A
convenience
fee of 2.75% of the payment amount applies to both systems.
Payments via
credit or debit card may still be made in person at the Dare County Tax
office with no fees.
Meal
taxes and Occupancy taxes still have to be paid by cash or check.
For more information
about credit card payments and online payments for Dare County tax bills
please call this office.
Dare County
Justice Center
962 Marshall C Collins Drive
Manteo NC 27954
Phone:
(252)475-5952
Fax: (252)475-5949 |
