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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, 2014.

The current tax rates are:

Elizabeth City 0.00615
Pasquotank County 0.0076
City Municipal District 0.00085

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

  • Set property tax rates
  • Determine how taxes are used
  • Issue business licenses
  • 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

Land Use Patrice Stewart
Business Personal Property Renee Barclift
Real Estate Sharon Cooper
Mobile Homes & Automobiles Tammy Gordon
Boats Sonya Bunch-Phelps


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.

Tax Card Search
Interactive Map
Sales History Search
Tax Maps
Soil Survey
Tax Listing Form
2014 Business Property Listing Form
Affidavit for Real property
Pay Taxes Online