Tax Department
The Tax Department
lists, assesses, and collects taxes on over
20,000 real property parcels, over 40,000 motor
vehicles, and approximately 1,900 businesses and
personal property listings.
It is the Assessor’s responsibility to assure
that all properties are appraised fairly and
equitably.
Personal property (automobiles, boats, mobile
homes, etc) is assessed at 100% market value
annually.
Real property (real estate) is assessed at
100% market value when the County conducts a
revaluation. The County's last revaluation was
effective as of January 1, 2006. The current
assessment level (average level of assessment
compared to market value) for real property in
Pasquotank County is 96.61%.
The current tax rates are:
| Elizabeth City |
0.00495 |
| Pasquotank County |
0.00620 |
| City Municipal
District |
0.0006 |
Current fees:
| Solid Waste Fee |
$144 |
| City Motor Vehicle |
$5 |
| City
Stormwater Fee |
Residential $36
Commercial - $0.01 per sq ft of
impervious service - min $36 |
A majority of Pasquotank 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.
What This Department Does
- Appraises real estate, mobile homes,
motor vehicles, boats, motors, aircraft, 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 Pasquotank County
- Receives and processes applications for
tax exemptions, exclusions, and deferments
- Updates and maintains current ownership
and addressess
for real estate property owners for tax
billing
- Processes motor vehicles tax refunds for
surrendered tags
- Provides tax information to the public
and legal professionals
What This Department Does Not Do
- Determine how taxes are used
- Have information available on property
liens and/or personal judgments
- Keep records of
available rental property
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 amount of
a property's value to be taxed. This value is
determined by the Tax Department and is the
actual value 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.
Property Record Card - The data sheet
showing calculations and information used to
determine the tax value (assessment) of a real
property parcel.
Contact Information
Patrice Stewart, Tax Administrator
P.O. Box 193
Elizabeth City, North Carolina 27909
Phone: 252-338-5169
Fax: 252-338-6125
E-mail: stewartp@co.pasquotank.nc.us
For information on taxes owed:
Tax Collections
252-338-6107
Other Contacts: @ 252-338-5169
The Tax Department is located across the street from the Pasquotank
County Courthouse at
203 E Main St, Elizabeth
City, NC.
Office Hours
Monday – Friday
8:00 a.m. – 5:00 p.m. |
