Real Estate and Personal Property Tax
Rates are assessed on 100% valuation. The residents living in the City of Wilmington, or the towns of Wrightsville Beach, Carolina Beach or Kure Beach are subject to the rate for the respective municipality plus the rate for the county. Residents not living within the municipality are subject to the County rate plus a Fire District tax. North Carolina law requires revaluation of real property at least every eight (8) years. New Hanover county shortened the cycle to six (6) years to be effective January 1, 1997. Real property is permanently listed in the county. However, an annual requirement every January is to list improvements made to real property in the prior year, and to list unregistered vehicles, mobile homes, airplanes, boats and watercraft, and business personal property. Taxes for property required to be listed in January are due January 5 of the following year. Interest is charged for late payment. Registered vehicles are taxed on a staggered basis.
Real Estate & Personal Property Tax* (per $100 of valuation)
New Hanover County $0.42
Wilmington $0.30
Carolina Beach $0.175
Kure Beach $0.135
Wrightsville Beach $0.0634
Fire District $0.06
Tax Office
230 Market Place Drive
Wilmington, NC 28403 798-7300
Brunswick County $0.54
Pender County $0.59

Retail Sales Tax
New Hanover County 2.5%
North Carolina State 4.25 %
Total Retail Sales Tax 6.75%

* The tax information listed is intended as a general guide only. For more information contact the North Carolina Department of Revenue information office at 33 Darlington Avenue, Wilmington, NC, 28403 or (910) 251-5752.