Tax Information

Carteret County Tax Office

Beginning July, 2020 the Carteret County Tax Office will bill and collect Emerald Isle Property Taxes on behalf of the Town.  Please refer to the County Tax office for your new consolidated tax bill going forward. 

Please visit the Carteret County Tax website:  https://carteretcountytax.com/, or call at (252) 728-8485.   Click here for Frequently Asked Questions from the Carteret County Tax Website

 

Delinquent taxes – Tax Years 2019 and prior will continue to be collected by the Town of Emerald Isle Finance office.  Please contact our office with any questions at (252) 354-3424.

Property Taxed

The Town of Emerald Isle taxes are levied on real property and personal/tangible property-manufactured homes, unlicensed motor vehicles, campers, air & water crafts, boats, boat motors, trailers, and income producing personal property (furniture & equipment).

Property Values 

http://www.carteretcountytax.com/ 

The Carteret County Assessor is the official responsible for listing and assessing all real estate and personal property for ad valorem taxation. Reappraisal for all Carteret County real estate is done every four years. The last reappraisal was completed for the 2020 tax year.

Personal Property Only -  Pursuant to NCGS 105-317.1(c), the taxpayer may appeal the value, situs, or taxability of personal property within 30 days after the valuation notice/bill date.  This does not apply to real estate.  For more information, please contact the Carteret County Tax Office at (252) 728-8535.

Property Listing

Carteret County has adopted a permanent real property listing G.S. 105-302.  Property owners are not required to list real property, however all new improvements to real property must be listed.

Personal Property must be listed with Carteret County each year.  During the month of January each year, the Carteret County Tax office begins listing personal property on January 2nd. The last day to list or postmark the listing form is January 31st. A 10% late listing penalty will be charged for listings received or postmarked after January 31st. 

Please click here for more information on the County’s annual Listing Notice

Transfer of Ownership of Personal Property

The owner of record on January 1, is the responsible party for the current year taxes. You should discuss the arrangements for payment with the buyer before you transfer the title of your personal property. Remember if your buyer does not pay your current taxes, you are still the responsible party. You must contact the Carteret County Tax Office (252-728-8535) when you no longer have personal property in the Town of Emerald Isle.

Transfer of Ownership of Real Property

Please refer to your closing statement for the disbursement of the Town and County taxes. You may be responsible for taxes due in the year of the real property transfer.  Please contact your closing attorney for more information on the settlement of taxes.

Town of Emerald Isle Tax Rate

To determine the tax amount, multiply the tax rate by each $100 of assessed value.

  • General Fund:   $0.155 (2020 rate)
  • Beach Nourishment:
    • Primary (Oceanfront) District $0.040 (2020 rate)
    • Secondary (Non Oceanfront) District $0.000 (2020 rate)

Pay Taxes Online

 

For 2020 Taxes – Click here -  https://carteretcountytax.com/taxes

 

For 2019 and Prior Year Taxes – Follow these easy steps:

As part of our commitment to provide citizens with efficient, convenient service, the Town of Emerald Isle has partnered with Official Payments Corp.® to offer payment of real estate and personal property taxes over the Internet at www.officialpayments.com and by telephone by calling 1-800-2PAY-TAXsm  (1-800-272-9829). 

Visa®, MasterCard®, American Express®, and Discover®credit and debit cards are accepted.

Official Payments Corp®., the service provider, charges a convenience fee for payment processing.

Pay with credit card

To make a payment by phone, call 1-800-2PAY-TAXsm (1-800-272-9829), use Jurisdiction Code 4376.

Payment Information – Delinquent Taxes Only (2019 and prior years)

Mail

Checks should be mailed to:
Town of Emerald Isle
7500 Emerald Drive
Emerald Isle, NC 28594

Phone: (252)354-3424, Monday-Friday 8am-5pm

Collection Remedies / Failure to Pay Taxes 

Collection remedies (NCGS 105-356) that can be used are bank account attachments, wage garnishments and other compensation, garnishment of rental income, levies on cars/other personal property, mortgage-style foreclosure or NC Debt Setoff Collection (NCGS 105A) against any NC tax refunds in excess of $50.00 and certain NC lottery prizes (NCGS 18c-134). As authorized under NCGS 105-369(c) the Town must advertise all tax liens in the newspaper. An advertising fee will be added to your account balance. In the event of attachments and garnishments, cost of service fee(s) will also be added to your account balance.

Interest

After January 5th interest of 2% is added to all unpaid balances and ¾ of a percent is added on the first day of each month thereafter until paid in full.