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Current Tax Sales x

Tax Administration

Tax office mailing address

Pasquotank County Tax Administrator’s Office
PO Box 586
Elizabeth City, NC 27907-0586

Frequently Asked Questions

  • We accept cash, personal checks or credit/debit cards to make on line payments through www.officialpayments.com (additional fees apply to credit/debit card payments. Jurisdiction Code 4399). You may also call 1-800-272-9829

  • North Carolina offers an Elderly or Disabled Exemption. To apply, you must be 65 or older as of January 1st or totally and permanently disabled, a permanent resident at your home in Pasquotank County, and a household income (combined income if married) of less than $30,200 (Income from all sources, including any Social Security). There is also the Circuit Breaker Tax Deferment Program and Disabled Veteran Exclusion. Please contact our office for additional information and requirements on these programs as the income requirements can change each year.

  • Any tax sales are posted in the Daily Advance and on the Pasquotank County website.

  • MyNCDMV is currently available for vehicle registration transactions such as renewals, property tax payments on limited registration license plates, duplicate registration card requests, and personalized and specialty license plate orders.

  • You can use the link to access your vehicle tax records at https://edmv.ncdot.gov/MyDMV

    Required information needed to access your motor vehicle tax records:

    1. NC Driver’s License or NC Identification Card Number

    2. The Last 4 Digits of your Social Security Number,

    3. Your Birth date

    Once you are logged in, you will see “Correspondence.” On the right Under “Correspondence” you will be able to select the year for Vehicle Property Tax Fee. Select the year desired and all vehicles paid for in that year will pop up. Click here for Portal.

Important Things to Remember

Real Estate and Personal Property Tax Bills:

  • Tax Bills are mailed in July of each year and are due September 1st.

  • You have through January 5th to pay with no interest.

  • Interest begins January 6th at a rate of 2% the first month and an additional ¾% each month thereafter.

  • We accept monthly payments on tax bills.  You may pay your tax bill by stopping by our office to pay in person or by utilizing our afterhours drop box or you may make on line payments through www.officialpayments.com. Jurisdication code 4399. (Additional fees apply to credit/debit card payments).

 Land Records:

  • Land records are maintained to the best of our knowledge and ability based on documents recorded in the Pasquotank County Register of Deeds and Pasquotank County’s Clerk of Court office. 

  • Tax maps are not legal documents.

 Reappraisal:

  • NC General Statute 105-286 requires North Carolina counties to conduct a Reappraisal at least once every 8 years.  Current legislation is being considered in NC to change required Reappraisal cycle to every 4 years.

  • Reappraisals are conducted to assure all properties reflect current market values and to create equity among all classes of property.

  • Reappraisals are not conducted to increase revenues for the County.

  • Certified appraisers will appraise your property.

  • Pasquotank County’s last Reappraisal was effective January 1st, 2022.

Annual Listing Period:

  • The month of January is the annual listing period each year.  Taxpayers are required to list personal property (such as mobile homes, boats, untagged motor vehicles, etc.) they own as of January 1st each year.

  • Property owners are also required to list any changes (additions, deletions, remodeling, etc.) made to real property in the previous year.

  • A 10% late list penalty is applicable to personal property listings if listing form is not completed and returned prior to January 31st.

  • Application for Present Use programs or Property Exemption must be made during the month of January. 

  • Applications for property tax relief (Elderly/Disability Exemption, Circuit Breaker program or Disabled Veteran) are accepted beginning January 1st and runs through June 1st of each year.

 Who is required to file a Business Listing?

  • Individuals or businesses owning or possessing personal property used or connected with a business or other income producing purpose on January 1.  This is an annual listing for all counties in North Carolina pursuant to NC GS 105-274.

  • All assets used to produce an income are taxable (Examples: Vacation rental properties, farm machinery and equipment, furniture and fixtures, retail equipment, medical equipment, leasehold improvements, supplies, etc.). 

  • Business Personal Property listing forms must be received on or before January 31st.  An extension of time to list the business personal property may be granted by sending a written request for the extension during the regular listing period.  The maximum extension available is April 15th. 

  • Business Personal Property listing forms are mailed to all businesses that listed in the prior year.  If your business has not received a form by January 5th or if you are a new business, please contact our office. 

Motor Vehicles:

2023 TAX RATES:

         County Tax Rate .0062
         City Tax Rate .0059
         Municipal .00063


Patrice Stewart
Tax Administrator

Listing & Assessing
(252) 338-5169

Tax Collections
(252) 338-6107

·  Rosma James
Tax Collections &
Garnishments

Physical Location:
206 East Main Street
Elizabeth City, NC

Hours:
Monday - Friday
8:00 a.m. - 5:00 p.m.
Excluding holidays

Fax Number (252) 338-6125