Tax Information

Due Date

In the State of North Carolina the annual property taxes are due on September 1st and become delinquent after January 5th. We accept postmarks assigned only by the US Postal Service. You may want to send your payment a little earlier since most on-line banking payments are mailed from your bank in envelopes with no postmark.

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.

Escrowed / Mortgage Account

Mortgage companies usually request tax bills for taxes they escrow. It is still the taxpayer’s responsibility to ensure payment is received on or before January 5th. You may want to contact our Tax Office after the 1st of December to check on the status of your account.

Foreclosure / Bankruptcy / Closing a Business

Please contact the Town of Emerald Isle Tax Collector at (252)354-3424 or 
gparker@emeraldisle-nc.org

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.

Payment Information

Mail

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

In Person

Check, cash, Master Card and Visa payments 
Town Administration Building
Monday-Friday 8am-5pm
7509 Emerald Drive
Emerald Isle, NC
There are no service fees for credit card transactions made in person.

By Telephone

Master Card and Visa payments may be made by phone.
Call the Tax Collector, Town Administration Building
Phone: (252)354-3424, Monday-Friday 8am-5pm
There are no service fees for credit card transactions made by telephone.

Town Webpage

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 of 3% for payment processing. Use Jurisdiction Code 4376. 

You will need your current year Town tax statement to complete this transaction.

Learn more.

Payment Plan

Short term payment plans are available as a courtesy to taxpayers with a financial hardship. Before your account is delinquent you must make these arrangements with the Town Tax Collector at (252)354-3424 or gparker@emeraldisle-nc.org

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, golf carts, and income producing personal property (furniture & equipment).

Property Values 

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 2015 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.

Returned Checks / Insufficient Funds 

Returned check fee is $25.00 or 10% of the amount of the check (whichever is greater).

Tax Rate

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

  • General Fund:   $0.155 (2017 rate)
  • Beach Nourishment:
    • Primary (Oceanfront) District $0.040 (2017 rate)
    • Secondary (Non Oceanfront) District $0.000 (2017 rate)
  • Solid Waste $228.00 (2017 flat fee)

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. As the seller, you are responsible for paying the current year taxes if you received a credit at closing. As the buyer, you are responsible for paying the current year taxes if you received a credit at closing. The closing attorney will pay the taxes if the buyer and the seller both have a debit for the current year taxes.

Click here for Frequently Asked Questions from the Carteret County Tax Website