Tax Department

The Tax Department lists, assesses, and collects taxes on over 23,000 real property parcels, over 28,000 motor vehicles, and approximately 1,500 businesses and personal property listings in Currituck County. It is the Assessor’s responsibility to assure that all properties are appraised fairly and equitably.

The Tax Department assesses the County land transfer tax and collects lodging taxes 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 generated through the assessment of real estate, personal property, and motor vehicles. 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, buildings, and personal property.

OnLine Search Tools

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.

Recorded Plats OnLine - Online search of of recorded Plats at the Currituck County Register of Deeds.

Real Estate Searches - Online search of real estate properties.

Real Estate "Sales" Searches - Online search of sales on real estate properties.

What This Department Does

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 license plate returns and motor vehicle tax refunds/prorations
Provides tax information to the public and legal professionals

What This Department Does Not Do

Set property tax rates. Tax rates are set by the Board of County Commissioners in June each year.
Determine how taxes are used
Have available State and Federal incomes tax forms.
State income tax forms
Federal income tax forms
Issue business licenses
Have available information on property liens and/or personal judgments
Handle maintenance of streets, roads, highways, or ditches; see NC Department of Transportation
Issue license stickers for motor vehicles (No special County decal is required); see NC Division of Motor Vehicles

Common Terms

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.

Contact Information

Tracy Sample
Currituck County Tax Department
P.O. Box 9
2801 Caratoke Hwy
Currituck, NC 27929
Phone: 252-232-3005
Fax: 252-232-3568
Email: Send Tracy Sample an email

The Tax Department is located at the Currituck Judicial Center, 2801 Caratoke Hwy., Currituck, NC

Office Hours

Monday – Friday
8:00 a.m. – 5:00 p.m.