In Carteret County, the offices of the Tax Assessor and the Tax Collector are combined into a single office under the Tax Administrator. The Tax Administrator is an appointed office and the Board of County Commissioners makes the appointment as prescribed by the General Statutes of North Carolina. The Tax Administrator reports to the Board of County Commissioners and serves at the pleasure of the Board, but is also responsible to the County Manager, The Department of Revenue, Ad Valorem Tax Division and the Property Tax Commission in Raleigh and must uphold the laws and statutes of North Carolina by taking an oath of office.
The mission of the Carteret County Tax Administration office is to provide fair and equitable appraisal, assessment, billing, and collection of taxes on real, business, and personal property in Carteret County. The Tax Administration office is committed to excellent customer service and to fair and timely tax administration as guided by the North Carolina General Statutes. The Tax Administration office works as a team to deliver excellent customer service and strives to maintain and improve upon our collection rate each year as it is a vital component in the County's budget process.
In accordance with NC General Statutes, the Carteret County Tax Administration office is responsible for the administration of Carteret County's ad valorem (according to value) tax system. The office is also responsible for obtaining, developing, analyzing, and maintaining records necessary for the appraisal, assessment, billing, collection, and listing of taxes associated with real and personal property within the jurisdiction of the county and municipalities, according to the state of North Carolina General Statutes. The Tax Office is required to provide information, research, and maintain records for the NC Department of Revenue, and provide statistical information for General Assembly analysts. The office also serves as the staff liaison to the Board of Equalization and Review.
The Carteret County Tax Administration office consists of four divisions. The overall office is reflective of the North Carolina General Statutes that govern property taxation in North Carolina.