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Updated 2025 Tax Year

Beaufort County
Property Tax Guide

Everything you need to know about property taxes in Beaufort County, NC. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Quick Facts
Tax Rate
44.5¢ per $100 assessed value (revenue-neutral rate), varies by district with additional municipal and special assessments
Exemptions
5+ Available
Section 1

How Property Tax Works

Beaufort County, North Carolina operates on a property tax system that serves as a primary funding source for essential county services, including public safety, education, infrastructure maintenance, and social services. Property owners in Beaufort County pay taxes based on the assessed value of their real estate, which is determined by the county's tax assessor's office through periodic revaluations.

For Fiscal Year 2025-2026, Beaufort County has adopted a revenue-neutral tax rate of 44.5 cents per $100 of assessed valuation. However, property owners should note that actual tax rates can vary significantly depending on your specific location within the county due to additional special taxing districts, municipal taxes, and special assessments that may apply to your property. These variations mean that while the base county rate provides a foundation, your total effective tax rate may be higher depending on the services and districts that serve your particular area.

The county follows North Carolina's property tax framework, which requires annual payments and offers various tax credits (not automatic exemptions) that property owners must apply for to receive. Understanding these distinctions and application requirements is crucial for managing your property tax obligations effectively.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100 valuation)Description
Base County Levy$0.445General county operations, public safety, social services
Municipal TaxesVariesAdditional taxes levied by incorporated municipalities
Special DistrictsVariesFire districts, water/sewer districts, lighting districts
School BondsVariesDebt service for school construction and improvements

Note: These rates apply to Fiscal Year 2025-2026 (tax bills due September 1, 2025). Property owners may be subject to additional assessments depending on their location within Beaufort County. Special taxing districts can add significant amounts to your base tax bill, so it's important to verify which districts serve your specific property address.

Municipal rates and special district assessments vary considerably throughout the county. Contact the Beaufort County Tax Department to determine the exact rate applicable to your specific property location.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Beaufort County, property taxes are due in two installments:

Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Beaufort County are additional property tax assessments that occur outside the regular annual billing cycle. These are typically triggered by specific events that change the property's ownership, use, or physical characteristics during the tax year.

The most common triggers for supplemental taxes include: change of ownership through sale or transfer, completion of new construction or major improvements, change in property use (such as converting from residential to commercial), and removal of tax-exempt status. When these events occur, the county assessor determines the difference between the old and new assessed values, then applies the current tax rate to calculate the supplemental amount owed.

For example, if you purchased a home in Beaufort County in March 2025 that had been undervalued on the tax rolls, and the assessor determines the market value is $50,000 higher than previously assessed, you would owe supplemental taxes on that $50,000 difference at the rate of $0.445 per $100 valuation (plus any applicable district rates), prorated for the remaining months in the fiscal year. This would result in an additional tax bill of approximately $167 for the county portion alone, covering the period from your purchase date through August 31, 2025.

Example Calculation

Example 1: $300,000 Home (with Homestead Credit)

  • Assessed Value: $300,000
  • Homestead Credit Applied: Limits assessment increases (requires application)
  • Net Taxable Value: $300,000
  • Base County Tax Rate: $0.445 per $100
  • Annual County Tax: $1,335
  • Estimated Monthly Escrow: $111

Example 2: $600,000 Home (with Homestead and Disabled Veteran Credits)

  • Assessed Value: $600,000
  • Homestead Credit: Caps assessment growth (application required)
  • Disabled Veteran Credit: Up to $45,000 value reduction (application required)
  • Net Taxable Value: $555,000 (assuming maximum veteran credit)
  • Annual County Tax: $2,470
  • Estimated Monthly Escrow: $206

Example 3: $1,000,000 Home (with applicable credits)

  • Assessed Value: $1,000,000
  • Available Credits Applied: Varies based on eligibility (applications required)
  • Net Taxable Value: $1,000,000 (assuming no qualifying credits)
  • Annual County Tax: $4,450
  • Estimated Monthly Escrow: $371

Note: These examples show only the base county tax rate. Additional municipal taxes and special district assessments will increase these amounts. All tax credits require separate applications and are not automatically applied.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Beaufort County require property tax escrow accounts, where you pay estimated property taxes monthly along with your mortgage payment. Your lender collects these funds throughout the year and pays your property tax bills when they become due on September 1st.

Lenders typically conduct annual escrow analyses to ensure adequate funds are collected, usually adding a small cushion to cover potential tax increases. Since Beaufort County property taxes are due September 1st and payable without interest until January 5th, most lenders pay the bills during this grace period. If your property taxes increase due to reassessment or rate changes, your lender will adjust your monthly escrow payment accordingly, sometimes requiring you to make up any shortage over 12 months or through a lump sum payment.

Property owners should verify that their lender has received and paid all tax bills correctly, as you remain ultimately responsible for ensuring taxes are paid on time. You can check payment status through the Beaufort County Tax Department's online portal or by contacting them directly. If you pay taxes directly without escrow, remember that while taxes are due September 1st, you have until January 5th to pay without incurring interest charges.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are property taxes due in Beaufort County for the current fiscal year? A: Property taxes for Fiscal Year 2025-2026 are due September 1, 2025, and can be paid without interest until January 5, 2026.

Q: What tax credits are available and do I need to apply for them? A: Beaufort County offers several tax credits including Homestead, Elderly/Disabled, and Disabled Veteran credits. All credits require separate applications and are not automatically applied to your account. Contact the county assessor's office for specific application forms and deadlines.

Q: How does the Homestead credit work? A: The Homestead credit doesn't reduce your home's market value but instead limits how much your assessed value can increase each year for tax purposes. You must apply for this credit - it's not automatic - and it only applies to your primary residence.

Q: How often does Beaufort County reassess properties? A: North Carolina requires counties to revalue properties at least every eight years, though Beaufort County may conduct reassessments more frequently. You'll receive notice before any countywide revaluation.

Q: What happens if I disagree with my property assessment? A: You can appeal your assessment during the designated appeal period, typically in late spring/early summer. Contact the county assessor's office for specific deadlines and appeal procedures.

Q: What are the penalties for late property tax payments? A: Interest begins accruing on unpaid taxes after January 5th. Additional penalties may apply for significantly delinquent payments, and properties can eventually face tax foreclosure proceedings.

Q: Can I pay my property taxes online? A: Yes, Beaufort County offers online payment options through their official website. You can also pay by mail, phone, or in person at the tax office.

Q: Why is my tax bill higher than my neighbor's similar home? A: Differences can result from varying assessed values, different special taxing districts, municipal taxes if one property is in city limits, or different tax credits being applied. Special districts for fire protection, water/sewer, or other services can significantly impact total tax bills.

Q: What special district taxes might apply to my property? A: Depending on your location, you may pay additional taxes for fire districts, water/sewer districts, municipal services, or other special assessments. These rates vary significantly throughout the county and are added to the base county rate.

Q: How do I find out my exact tax rate including all districts? A: Contact the Beaufort County Tax Department with your specific property address to determine all applicable rates and districts that affect your property taxes.

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