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Tax Rates

Currituck County Property Taxes

The tax rate for any given area of the county is the same for all types of taxable property.

For example, the tax rate is the same for land, buildings, mobile homes, boats, vehicles, farm and business personal property.

Other Taxes
Occupancy/Room Tax

6%

Land Transfer Tax

$1 per one-hundred dollars or fraction thereof

2023 Schedule of Tax Rates per $100 Valuation
County-Wide

.56

Special Districts – Individual

District
County
Total
Rate
Rate
Rate
Carova Beach Road Service District.02+   .56= .58
Corolla Fire Protection Service District.06+   .56= .62
Hog Bridge Ditch Watershed Improvement District.03+   .56= .59
Knotts Island Fire Protection Service District.06+   .56= .62
Moyock Watershed Service District.015+   .56= .575
Northwest Watershed Improvement District.02+   .56= .58
Ocean Sands North/Crown Point Stormwater Service District*
*Ocean Sands sections A, B, C, & T are not included.
.255(See Combinations Below)
Ocean Sands Water/Sewer District (Includes Crown Point)**
**Ocean Sands sections A, B, C, G, T, U, X, & Y are not included.
.115(See Combinations Below)
Whalehead Watershed Improvement District (Drainage).10(See Combinations Below)
Whalehead Beach Solid Waste Collection District .015(See Combinations Below)

Special Districts – Combinations

District
County
Total
Rate
Rate
Rate
Ocean Sands North/Crown Point Stormwater Service District*
*Ocean Sands sections A, B, C, & T are not included.
.255
Ocean Sands Water/Sewer District (Includes Crown Point)**
**Ocean Sands sections A, B, C, G, T, U, X, & Y are not included
.115
Corolla Fire Protection Service District.06
.43+.56= .99
Ocean Sands North/Crown Point Stormwater Service District*.255
Corolla Fire Protection Service District
*Ocean Sands sections A, B, & C & T are not included.
.06
.315+.56= .875
Whalehead Drainage District.10
Whalehead Solid Waste District.015
Corolla Fire Protection Service District.06
.175+.56= .735

Fees

Animal Fees
Dogs $4.00
Solid Waste Fees
Southern Currituck Beaches $451.00/dwelling or dwelling unit
Mainland and Northern Currituck Beaches $247.00/dwelling or dwelling unit

Countywide Rate Breakdown

General Government.143
Schools.203
Emergency Medical Services (EMS).065
Fire.052
Sheriff.097
Total.560

Print 2023 Tax Schedule

Updated: June 30, 2023

Look at all North Carolina County  & Municipal Tax Rates

Prior Years Schedule of Tax Rates per $100 Valuation
  • 2022
    2022 Schedule of Tax Rates per $100 Valuation
    County-Wide

    .46

    Special Districts – Individual

    District
    County
    Total
    Rate
    Rate
    Rate
    Carova Beach Road Service District.02+   .46= .48
    Corolla Fire Protection Service District.05+   .46= .51
    Hog Bridge Ditch Watershed Improvement District.01+   .46= .47
    Knotts Island Fire Protection Service District.05+   .46= .51
    Moyock Watershed Service District.015+   .46= .475
    Northwest Watershed Improvement District.02+   .46= .48
    Ocean Sands North/Crown Point Stormwater Service District*
    *Ocean Sands sections A, B, C, & T are not included.
    		.15(See Combinations Below)
    Ocean Sands Water/Sewer District (Includes Crown Point)**
    **Ocean Sands sections A, B, C, G, T, U, X, & Y are not included.
    		.103(See Combinations Below)
    Whalehead Watershed Improvement District (Drainage).155(See Combinations Below)
    Whalehead Beach Solid Waste Collection District .019(See Combinations Below)

    Special Districts – Combinations
    District
    County
    Total
    Rate
    Rate
    Rate
    Ocean Sands North/Crown Point Stormwater Service District*
    *Ocean Sands sections A, B, C, & T are not included.
    		.15
    Ocean Sands Water/Sewer District (Includes Crown Point)**
    **Ocean Sands sections A, B, C, G, T, U, X, & Y are not included
    		.103
    Corolla Fire Protection Service District.05
    .303+.46= .763
    Ocean Sands North/Crown Point Stormwater Service District*.45
    Corolla Fire Protection Service District
    *Ocean Sands sections A, B, & C & T are not included.
    		.05
    .10+.46= .66
    Whalehead Drainage District.155
    Whalehead Solid Waste District.019
    Corolla Fire Protection Service District.05
    .224+.46= .684
    Fees

    Animal Fees
    Dogs (Fertile Females) $6.00
    Dogs (Males & Spayed Females) $3.00
    Solid Waste Fees
    Southern Currituck Beaches $436.00/dwelling or dwelling unit
    Mainland and Northern Currituck Beaches $239.00/dwelling or dwelling unit

    Print 2022 Tax Schedule

    Updated: July 14, 2022

  • 2021
    County-Wide

    .46

    Special Districts – Individual

    District
    County
    Total
    Rate
    Rate
    Rate
    Carova Beach Road Service District.01         +.46= .47
    Corolla Fire Protection Service District.05         +.46= .51
    Guinea Mill Watershed Improvement District (Now part of Moyock Watershed – 2021)
    Hog Bridge Ditch Watershed Improvement District.01         +.46= .47
    Knotts Island Fire Protection Service District.05         +.46= .51
    Moyock Watershed Service District.015       +.46= .475
    Northwest Watershed Improvement District.02         +.46= .48
    Ocean Sands North/Crown Point Stormwater Service District*
    *Ocean Sands sections A, B, C, & T are not included.
    		.05          (See Combinations Below)
    Ocean Sands Water/Sewer District (Includes Crown Point)**
    **Ocean Sands sections A, B, C, G, T, U, X, & Y are not included.
    		.103           (See Combinations Below)
    Whalehead Watershed Improvement District (Drainage).155          (See Combinations Below)
    Whalehead Beach Solid Waste Collection District .019          (See Combinations Below)

    Special Districts – Combinations
    District
    County
    Total
    Rate
    Rate
    Rate
    Ocean Sands North/Crown Point Stormwater Service District*
    *Ocean Sands sections A, B, C, & T are not included.
    		.05            
    Ocean Sands Water/Sewer District (Includes Crown Point)**
    **Ocean Sands sections A, B, C, G, T, U, X, & Y are not included
    		.103          
    Corolla Fire Protection Service District.05            
    .203        +.46= .663
    Ocean Sands North/Crown Point Stormwater Service District*.05            
    Corolla Fire Protection Service District
    *Ocean Sands sections A, B, & C & T are not included.
    		.05            
    .10        +.46= .56
    Whalehead Drainage District.155          
    Whalehead Solid Waste District.019           
    Corolla Fire Protection Service District.05            
    .224        +.46= .684
    Fees

    Animal Fees
    Dogs (Fertile Females) $6.00
    Dogs (Males & Spayed Females) $3.00
    Solid Waste Fees
    Southern Currituck Beaches $421.00/dwelling or dwelling unit
    Mainland and Northern Currituck Beaches $231.00/dwelling or dwelling unit

    Print 2021 Tax Schedule

  • 2020
    County-Wide

    .48

    Special Districts – Individual

    District RateCounty RateTotal Rate
    Carova Beach Road Service District.01         +.48= .49
    Corolla Fire Protection Service District.05         +.48= .53
    Guinea Mill Watershed Improvement District.02         +.48= .50
    Hog Bridge Ditch Watershed Improvement District.01         +.48= .49
    Knotts Island Fire Protection Service District.05         +.48= .53
    Moyock Watershed Service District.015       +.48= .495
    Northwest Watershed Improvement District.02         +.48= .50
    Ocean Sands North/Crown Point Stormwater Service District.05         +(See Combinations Below)
    Ocean Sands Water/Sewer District (Includes Crown Point).11         +(See Combinations Below)
    Whalehead Watershed Improvement .155       +(See Combinations Below)
    Whalehead Beach Solid Waste Collection District .02         +(See Combinations Below)

    Special Districts – Combinations
    District RateCounty RateTotal Rate
    Ocean Sands North/Crown Point Stormwater Service District.05
    Ocean Sands Water/Sewer District (Includes Crown Point).11
    Corolla Fire Protection Service District.05
    .21        +.48= .69
    Ocean Sands North/Crown Point Stormwater Service District.05
    Corolla Fire Protection Service District.05
    .10        +.48= .58
    Whalehead Drainage District.155
    Whalehead Solid Waste District.02
    Corolla Fire Protection Service District.05
    .225        +.48= .705
    Fees

    Animal Fees
    Dogs (Fertile Females) $6.00
    Dogs (Males & Spayed Females) $3.00
    Solid Waste Fees
    Southern Currituck Beaches $270.00/dwelling or dwelling unit
    Mainland and Northern Currituck Beaches $150.00/dwelling or dwelling unit

    Print 2020 Tax Schedule

  • 2019
    County-Wide

    .48

    Special Districts – Individual

    District RateCounty RateTotal Rate
    Carova Beach Road Service District.01         +.48= .49
    Corolla Fire Protection Service District.05         +.48= .53
    Guinea Mill Watershed Improvement District.02         +.48= .50
    Hog Bridge Ditch Watershed Improvement District.01         +.48= .49
    Knotts Island Fire Protection Service District.05         +.48= .53
    Moyock Watershed Service District.015       +.48= .495
    Northwest Watershed Improvement District.02         +.48= .50
    Ocean Sands North/Crown Point Stormwater Service District.05         +(See Combinations Below)
    Ocean Sands Water/Sewer District (Includes Crown Point).11         +(See Combinations Below)
    Whalehead Watershed Improvement .155       +(See Combinations Below)
    Whalehead Beach Solid Waste Collection District .02         +(See Combinations Below)

    Special Districts – Combinations
    District RateCounty RateTotal Rate
    Ocean Sands North/Crown Point Stormwater Service District.05
    Ocean Sands Water/Sewer District (Includes Crown Point).11
    Corolla Fire Protection Service District.05
    .21        +.48= .69
    Ocean Sands North/Crown Point Stormwater Service District.05
    Corolla Fire Protection Service District.05
    .10        +.48= .58
    Whalehead Drainage District.155
    Whalehead Solid Waste District.02
    Corolla Fire Protection Service District.05
    .225        +.48= .705
    Fees

    Animal Fees
    Dogs (Fertile Females) $6.00
    Dogs (Males & Spayed Females) $3.00
    Solid Waste Fees
    Southern Currituck Beaches $270.00/dwelling or dwelling unit
    Mainland and Northern Currituck Beaches $150.00/dwelling or dwelling unit

    Print 2019 Tax Schedule

  • 2018
    County-Wide

    .48

    Special Districts – Individual

    District RateCounty RateTotal
    Rate
    Corolla Fire Protection Service District.05         +.48= .53
    Guinea Mill Watershed Improvement District.01         +.48= .49
    Hog Bridge Ditch Watershed Improvement District.01         +.48= .49
    Moyock Watershed Service District.015       +.48= .495
    Northwest Watershed Improvement District.02         +.48= .50
    Ocean Sands North/Crown Point Stormwater Service District.06         +.48= .54
    Ocean Sands Water/Sewer District (Includes Crown Point).11        +.48= .59
    Whalehead Watershed Improvement District (Drainage) .155       +.48= .635
    Whalehead Beach Solid Waste Collection District .02         +.48= .50

    Special Districts – Combinations
    District RateCounty RateTotal Rate
    Ocean Sands North/Crown Point Stormwater Service District.06
    Ocean Sands Water/Sewer District (Includes Crown Point).11
    Corolla Fire Protection Service District.05
    .22        +.48= .70
    Whalehead Drainage District.155
    Whalehead Solid Waste District.02
    Corolla Fire Protection Service District.05
    .225        +.48= .705
    Fees
    Animal Fees
    Dogs (Fertile Females) $6.00
    Dogs (Males & Spayed Females) $3.00
    Solid Waste Fees
    Southern Currituck Beaches $270.00/dwelling or dwelling unit
    Mainland and Northern Currituck Beaches $150.00/dwelling or dwelling unit

    Print 2018 Tax Schedule

  • 2017
    County-Wide

    .48

    Special Districts

    District RateCounty RateTotal Rate
    Guinea Mill Watershed Improvement District.01     +.48= .49
    Hog Bridge Ditch Watershed Improvement District.01     +.48= .49
    Moyock Watershed Service District.015   +.48= .495
    Northwest Watershed Improvement District.02     +.48= .50
    Ocean Sands Water/Sewer District (Includes Crown Point).11
    Ocean Sands North/Crown Point Stormwater Service District.06
    .17    +.48= .65
    Ocean Sands North/Crown Point Stormwater Service District
    (For property not located in the Ocean Sands Water/Sewer District)    		.06
    Whalehead Drainage District.155
    Whalehead Solid Waste District .020
    .175    +.48= .655

    Fees
    Animal Fees
    Dogs (Fertile Females) $6.00
    Dogs (Males & Spayed Females) $3.00
    Solid Waste Fees
    Southern Currituck Beaches $250.00/dwelling or dwelling unit
    Mainland and Northern Currituck Beaches $114.00/dwelling or dwelling unit
    Fire Districts

    None           There are no separate Fire District Taxes

  • 2016
    County-Wide

    .48

    Special Districts
    District RateCounty RateTotal Rate
    Guinea Mill Watershed Improvement District.01         +.48= .49
    Hog Bridge Ditch Watershed Improvement District.01         +.48= .49
    Moyock Watershed Service District.015       +.48= .495
    Northwest Watershed Improvement District.02         +.48= .50
    Ocean Sands Water/Sewer District (Includes Crown Point).05
    Ocean Sands North/Crown Point Stormwater Service District.05
    .10         +.48= .58
    Ocean Sands North/Crown Point Stormwater Service District
    (For property not located in the Ocean Sands Water/Sewer District)
    		.05
    Whalehead Drainage District.155
    Whalehead Solid Waste District .025
    .180       +.48= .66
    Fees
    Animal Fees
    Dogs (Fertile Females) $6.00
    Dogs (Males & Spayed Females) $3.00
    Solid Waste Fees
    Southern Currituck Beaches $250.00/dwelling or dwelling unit
    Mainland and Northern Currituck Beaches $114.00/dwelling or dwelling unit
    Fire Districts

    None There are no separate Fire District Taxes

  • 2015
    County-Wide

    .48

    Special Districts
    District
    Rate    		County RateTotal Rate
    Guinea Mill Watershed Improvement District.01         +.48= .49
    Moyock Watershed Service District.015       +.48= .495
    Moyock Commons Sewer District.00 (last levied -2013)
    Ocean Sands Water & Sewer District

    (This include Crown Point)
    		.05          +.48= .53
    Whalehead Drainage District.155
    Whalehead Solid Waste District .025
    Whalehead
    		.180       +.48= .66
    Northwest Watershed Improvement District.02         +.48= .50
    Hog Bridge Ditch Watershed Improvement District.01         +.48= .49
    Fees
    Animal Fees
    Dogs (Fertile Females) $6.00
    Dogs (Males & Spayed Females) $3.00
    Solid Waste Fees
    Southern Currituck Beaches $250.00/dwelling or dwelling unit
    Mainland and Northern Currituck Beaches $114.00/dwelling or dwelling unit
    Fire Districts

    None           There are no separate Fire District Taxes

  • 2014
    County-Wide

    .48

    Special Districts
    District
    Rate    		County RateTotal Rate
    Guinea Mill Watershed Improvement District.01         +.48= .49
    Moyock Watershed Service District.015       +.48= .495
    Moyock Commons Sewer District.00 (last levied -2013)
    Ocean Sands Water & Sewer District

    (This include Crown Point)
    		.05          +.48= .53
    Whalehead Drainage District.155
    Whalehead Solid Waste District .025
    Whalehead
    		.180       +.48= .66
    Northwest Watershed Improvement District.02         +.48= .50
    Hog Bridge Ditch Watershed Improvement District.01         +.48= .49
    Fees
    Animal Fees
    Dogs (Fertile Females) $6.00
    Dogs (Males & Spayed Females) $3.00
    Solid Waste Fees
    Southern Currituck Beaches $250.00/dwelling or dwelling unit
    Mainland and Northern Currituck Beaches $114.00/dwelling or dwelling unit
    Fire Districts

    None There are no separate Fire District Taxes

  • 2013
    County-Wide

    .485

    Special Districts
    Guinea Mill Watershed Improvement District.01
    Moyock Watershed Service District.015
    Moyock Commons Sewer District.10
    Ocean Sands Water & Sewer District

    (This include Crown Point)
    		.05
    Whalehead Drainage District.155
    Whalehead Solid Waste District .025
    Northwest Watershed Improvement District.02
    Hog Bridge Ditch Watershed Improvement District.01
    Fees
    Animal Fees
    Dogs (Fertile Females) $6.00
    Dogs (Males & Spayed Females) $3.00
    Solid Waste Fees
    Southern Currituck Beaches $250.00/dwelling or dwelling unit
    Mainland and Northern Currituck Beaches $114.00/dwelling or dwelling unit
    Fire Districts

    None There are no separate Fire District Taxes

  • 2012
    County-Wide

    .32

    Special Districts
    Guinea Mill Watershed Improvement District.01
    Moyock Watershed Service District.015
    Moyock Commons Sewer District.20
    Ocean Sands Water & Sewer District None
    Whalehead Drainage District.09
    Whalehead Solid Waste District .015
    Northwest Watershed Improvement District.02
    Hog Bridge Ditch Watershed Improvement District.01
    Fees
    Animal Fees
    Dogs (Fertile Females) $6.00
    Dogs (Males & Spayed Females) $3.00
    Solid Waste Fees
    Southern Currituck Beaches $250.00/dwelling or dwelling unit
    Mainland and Northern Currituck Beaches $114.00/dwelling or dwelling unit
    Fire Districts

    None There are no separate Fire District Taxes

  • 2011
    County-Wide

    .32

    Special Districts
    Guinea Mill Watershed Improvement District.01
    Moyock Watershed Service District.015
    Moyock Commons Sewer District.245
    Ocean Sands Water & Sewer District None
    Whalehead Drainage District.09
    Whalehead Solid Waste District .015
    Northwest Watershed Improvement District.02
    Hog Bridge Ditch Watershed Improvement District.01
    Fees
    Animal Fees
    Dogs (Fertile Females) $6.00
    Dogs (Males & Spayed Females) $3.00
    Solid Waste Fees
    Southern Currituck Beaches $250.00/dwelling or dwelling unit
    Mainland and Northern Currituck Beaches $114.00/dwelling or dwelling unit
    Fire Districts

    None There are no separate Fire District Taxes

  • 2010
    County-Wide

    .32

    Special Districts
    Guinea Mill Watershed Improvement District.01
    Moyock Watershed Service District.015
    Moyock Commons Sewer District.245
    Ocean Sands Water & Sewer District None
    Whalehead Service District .04
    Northwest Watershed Improvement District.02
    Hog Bridge Ditch Watershed Improvement District.01
    Fees
    Animal Fees
    Dogs (Fertile Females) $6.00
    Dogs (Males & Spayed Females) $3.00
    Solid Waste Fees
    Southern Currituck Beaches $235.00/dwelling or dwelling unit
    Mainland and Northern Currituck Beaches $99.00/dwelling or dwelling unit
    Fire Districts

    None There are no separate Fire District Taxes

  • 2009
    County-Wide

    .32

    Special Districts
    Guinea Mill Watershed Improvement District.01
    Moyock Watershed Service District.015
    Moyock Commons Sewer District.245
    Ocean Sands Water & Sewer District None
    Whalehead Service District .04
    Northwest Watershed Improvement District.02
    Hog Bridge Ditch Watershed Improvement District.01
    Fees
    Animal Fees
    Dogs (Fertile Females) $6.00
    Dogs (Males & Spayed Females) $3.00
    Solid Waste Fees
    Southern Currituck Beaches $235.00/dwelling or dwelling unit
    Mainland and Northern Currituck Beaches $99.00/dwelling or dwelling unit
    Fire Districts

    None There are no separate Fire District Taxes

  • 2008
    County-Wide

    .32

    Special Districts
    Guinea Mill Watershed Improvement District.01
    Moyock Watershed Service District.015
    Moyock Commons Sewer District.245
    Ocean Sands Water & Sewer District None
    Whalehead Service District .04
    Northwest Watershed Improvement District.02
    Hog Bridge Ditch Watershed Improvement District.01
    Fees
    Animal Fees
    Dogs (Fertile Females) $6.00
    Dogs (Males & Spayed Females) $3.00
    Solid Waste Fees
    Southern Currituck Beaches $235.00/dwelling or dwelling unit
    Mainland and Northern Currituck Beaches $99.00/dwelling or dwelling unit
    Fire Districts

    None There are no separate Fire District Taxes

  • 2007
    County-Wide

    .32

    Special Districts
    Guinea Mill Watershed Improvement District.01
    Moyock Watershed Service District.015
    Moyock Commons Sewer District.245
    Ocean Sands Water & Sewer District None for 2006-2007
    Whalehead Service District .010
    Northwest Watershed Improvement District.02
    Hog Bridge Ditch Watershed Improvement District.01
    Fees
    Animal Fees
    Dogs (Fertile Females) $6.00
    Dogs (Males & Spayed Females) $3.00
    Solid Waste Fees
    Southern Currituck Beaches $235.00/dwelling or dwelling unit
    Mainland and Northern Currituck Beaches $99.00/dwelling or dwelling unit
    Fire Districts

    None There are no separate Fire District Taxes

  • 2006
    County-Wide

    .32

    Special Districts
    Guinea Mill Watershed Improvement District.01
    Moyock Watershed Service District.015
    Moyock Commons Sewer District.245
    Ocean Sands Water & Sewer District None for 2006-2007
    Whalehead Service District .010
    Northwest Watershed Improvement District.02
    Hog Bridge Ditch Watershed Improvement District.01
    Fees
    Animal Fees
    Dogs (Fertile Females) $6.00
    Dogs (Males & Spayed Females) $3.00
    Solid Waste Fees
    Southern Currituck Beaches $235.00/dwelling or dwelling unit
    Mainland and Northern Currituck Beaches $99.00/dwelling or dwelling unit
    Fire Districts

    None There are no separate Fire District Taxes

  • 2005
    County-Wide

    .32

    Special Districts
    Guinea Mill Watershed Improvement District.01
    Moyock Watershed Service District.015
    Moyock Commons Sewer District.245
    Ocean Sands Water & Sewer District .065
    Whalehead Service District .025
    Northwest Watershed Improvement District.02
    Hog Bridge Ditch Watershed Improvement District.01
    Fees
    Animal Fees
    Dogs (Fertile Females) $6.00
    Dogs (Males & Spayed Females) $3.00
    Solid Waste Fees
    Southern Currituck Beaches $235.00/dwelling or dwelling unit
    Mainland and Northern Currituck Beaches $99.00/dwelling or dwelling unit
    Fire Districts

    None There are no longer separate Fire District Taxes

  • 2004
    County-Wide

    .62

    Special Districts
    Guinea Mill Watershed Improvement District.03
    Moyock Watershed Service District.01
    Moyock Commons Sewer District.05
    Ocean Sands Water & Sewer District .20
    Whalehead Service District .07
    Northwest Watershed Improvement District.03
    Fees
    Animal Fees
    Dogs (Fertile Females) $6.00
    Dogs (Males & Spayed Females) $3.00
    Solid Waste Fees
    Southern Currituck Beaches $235.00/dwelling or dwelling unit
    Mainland and Northern Currituck Beaches $99.00/dwelling or dwelling unit
    Fire Districts
    CrawfordCrawford.06
    Moyock Moyock.065
    Fruitville MainlandKnotts Island.08
    FruitvilleCarova.08
    Poplar Branch MainlandLower Currituck.04
    Poplar Branch BeachCorolla.04
  • 2003
    County-Wide

    .62

    Special Districts
    Guinea Mill Watershed Improvement District.03
    Moyock Watershed Service District.01
    Moyock Commons Sewer District.05
    Ocean Sands Water & Sewer District .20
    Whalehead Service District .07
    Fees
    Animal Fees
    Dogs (Fertile Females) $6.00
    Dogs (Males & Spayed Females) $3.00
    Solid Waste Fees
    Southern Currituck Beaches $235.00/dwelling or dwelling unit
    Mainland and Northern Currituck Beaches $99.00/dwelling or dwelling unit
    Fire Districts
    CrawfordCrawford.06
    Moyock Moyock.065
    Fruitville MainlandKnotts Island.08
    FruitvilleCarova.08
    Poplar Branch MainlandLower Currituck.04
    Poplar Branch BeachCorolla.04