Font Size

About The Tax Office

Tax Administrator

What the Assessor does:

The Assessor evaluates all property subject to taxation. The Assessor is required by North Carolina law to appraise and assess all property within the county. In addition to the over 17,000 parcels of real property (land, homes, commercial buildings), the Assessor must value the personal property of businesses, ranging from multi-million dollar enterprises to one person operations, mobile homes, aircraft and any other personal property which is taxable.

What the Assessor does NOT do:

The Assessor does not make the laws which affect property owners. The tax laws are made by the North Carolina Legislature. The tax rates for assessment are set by the Pamlico County Commissioners, and individual municipalities. The tax dollars on all taxable property are collected by the County Tax Collector. The Assessor does not determine taxes. The Assessor determines the property values based on market value.

What is taxable value?

Taxable value is the value of property as determined by the Assessor using the methods prescribed by North Carolina General Statute.

How does the Assessor determine taxable value?

Property values change over time and must be adjusted periodically to maintain balance and equity. To ensure that balance and equity are maintained, the State of North Carolina requires real property be reappraised at least every eight years. This is referred to as the "Octennial Plan" The last reappraisal for Pamlico County became effective on January 1, 2020. The next reappraisal will become effective on January 1, 2028.

Real Estate values should reflect the market value of properties at the time of the last reappraisal. Real property values usually increase over time; however, not all properties increase at the same rate. Some property values may decrease in value. Due to these changes occurring, a revaluation process is necessary to reflect market value and maintain equity and balance.

How are taxes calculated?

In Pamlico County there are currently 12 tax districts. The tax rates for these districts are based on the amount of monies budgeted to them for the necessary maintenance and improvements of their facilities and services. The tax monies collected for the districts pay for schools, roads, police and fire protection, along with the other services that a taxpayer demands and desires from his local government. These tax rates vary depending on the type of services provided to an area.

To calculate a tax bill:  The house is located in the Town of Bayboro and in the Triangle Fire District. The total value is $100,000.00.  The value multiplied by the tax rate per hundred dollars is the taxes owed for that year.

Value x Town/Fire rate per one hundred = taxes

Contact Information

Lauren Murray
Tax Administrator
 
Email: tax.office@pamlicocounty.org
 
Listing: (252) 745-3105
Collections: (252) 745-4125
Land Records: (252) 745-3791
Fax: (252) 745-4042
 
Office Hours:
8:00 am - 5:00 pm 
Monday - Friday
 
Address:
Pamlico County Courthouse
202 Main Street
P.O. Box 538
Bayboro, NC 28515