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Updated 2025 Tax Year

Perquimans County
Property Tax Guide

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

10 Official Sources
8 min read
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Quick Facts
Tax Rate
$0.52 per $100 assessed value base rate, varies by special taxing districts
1st Due
May 1
Exemptions
4+ Available
Section 1

How Property Tax Works

Perquimans County, North Carolina operates on an annual property tax system that serves as the primary funding mechanism for essential county services including public schools, emergency services, road maintenance, and local government operations. Property taxes in Perquimans County are assessed based on the market value of real estate and personal property, with bills typically due by May 1st each year following assessment.

The property tax rate for fiscal year 2025-2026 remains at 52 cents per $100 of assessed value for the base county levy. However, actual tax rates vary by location within Perquimans County due to special taxing districts, which may include additional assessments for fire districts, school bonds, or other municipal services. Property owners should verify their specific tax district to determine their total effective rate, as some areas may have supplemental levies that increase the overall tax burden beyond the base county rate.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100)DescriptionFiscal Year
Base County Levy$0.52General county operations, schools, servicesFY 2025-2026
Fire DistrictVariesAdditional assessment for fire protection servicesFY 2025-2026
Special DistrictsVariesMunicipal services, improvement districtsFY 2025-2026
School BondsVariesDebt service for educational facility improvementsFY 2025-2026

Note: The base rate of 52 cents per $100 of assessed value applies countywide, but total rates vary significantly based on your property's location within specific taxing districts. Some research indicates rates as high as 59 cents per $100 in certain special districts. Property owners should consult their tax bill or contact the Perquimans County Tax Office to determine their exact rate based on all applicable district assessments.

Section 3

When Are Property Taxes Due?

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

First Installment
May 1
Delinquent after Dec 10
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 Perquimans County are additional property tax assessments that occur when there are changes in property ownership, new construction, or improvements made to existing properties during the tax year. These taxes are calculated based on the difference between the old and new assessed values, prorated for the portion of the tax year remaining after the change occurs.

For example, if you purchase a property in Perquimans County that was previously assessed at a lower value, or if you complete new construction or major improvements, the county assessor will issue a supplemental assessment. The supplemental tax is calculated by taking the difference between the new assessed value and the previous assessed value, multiplying by the applicable tax rate (52 cents base rate plus any district assessments), and prorating for the months remaining in the fiscal year. If a $300,000 home receives $50,000 in improvements completed in January, the supplemental tax would be approximately $260 (($50,000 ÷ $100) × $0.52) for the remaining tax year, assuming only the base county rate applies.

Example Calculation

Example 1: $300,000 Home

  • Market/Assessed Value: $300,000
  • Applicable Tax Credits: $0 (assuming no credits applied)
  • Net Taxable Value: $300,000
  • Tax Rate: $0.52 per $100 (base rate)
  • Annual Tax: $1,560 ($300,000 ÷ $100 × $0.52)
  • Monthly Escrow: $130

Example 2: $600,000 Home with Elderly Exclusion

  • Market/Assessed Value: $600,000
  • Elderly/Disabled Exclusion Credit: Up to $50,000 value reduction (requires application)
  • Net Taxable Value: $550,000
  • Tax Rate: $0.52 per $100
  • Annual Tax: $2,860 ($550,000 ÷ $100 × $0.52)
  • Monthly Escrow: $238

Example 3: $1,000,000 Home with Disabled Veteran Credit

  • Market/Assessed Value: $1,000,000
  • Disabled Veteran Exclusion: Up to $45,000 value reduction (requires application and qualification)
  • Net Taxable Value: $955,000
  • Tax Rate: $0.52 per $100
  • Annual Tax: $4,966 ($955,000 ÷ $100 × $0.52)
  • Monthly Escrow: $414

Important: All tax credits require formal application and qualification. Credits are not automatically applied and must be renewed periodically.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Perquimans County require borrowers to maintain an escrow account for property tax payments, particularly when the loan-to-value ratio exceeds 80%. The lender collects monthly escrow payments along with your mortgage payment, typically calculated as your annual tax bill divided by 12 months, plus a cushion of 1-2 months as required by federal law.

Since Perquimans County property taxes are due by May 1st annually, lenders typically make payments on behalf of homeowners in April to ensure timely payment and avoid penalties. Property owners should receive an annual escrow statement from their lender showing the account balance, payments made to the county, and any adjustments needed for the coming year. If your property taxes increase due to reassessment or rate changes, your monthly escrow payment will be adjusted accordingly. Property owners can verify that payments have been properly made by checking with the Perquimans County Tax Office or reviewing their property tax account online.

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 Perquimans County? A: Property taxes for fiscal year 2025-2026 are due by May 1st annually. Late payments are subject to penalties and interest charges.

Q: What tax credits are available and how do I apply? A: Perquimans County offers several tax credits including Elderly or Disabled Exclusion, Disabled Veteran Exclusion, and Circuit Breaker Tax Deferment. All require formal application using form AV-9 and must be renewed periodically. Contact the county assessor's office for specific application deadlines and requirements.

Q: How does the Homestead Exemption work? A: North Carolina's homestead exemption limits annual assessment increases rather than providing an automatic reduction. This credit caps how much your assessed value can increase each year, but requires filing an application and is not automatically applied.

Q: When are properties reassessed in Perquimans County? A: Property listing period runs from January 1 to January 31st annually. Extensions for listing personal property may be available through the Tax Assessor's office.

Q: What are the penalties for late payment? A: Late payments are subject to interest and penalties. Contact the Perquimans County Tax Office for specific penalty rates and payment options.

Q: Can I pay my property taxes online? A: Contact the Perquimans County Tax Office directly for information about online payment options and accepted payment methods.

Q: How do I appeal my property assessment? A: Property owners who believe their assessment is incorrect can file an appeal. Contact the Perquimans County Tax Assessor's office for appeal procedures and deadlines.

Q: Why is my tax rate different from my neighbor's? A: Tax rates vary within Perquimans County based on special taxing districts. While the base county rate is 52 cents per $100, additional assessments for fire districts, school bonds, or municipal services can increase your total rate depending on your property's location.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
June 2, 2025perquimanscountync.gov
02
Page 4106 June 2, 2025 (continued)perquimanscountync.gov
03
County
Next County 2024-25 2023-24 2022-23 2021-22 2020-21ncdor.gov
04
Listing Requirementsperquimanscountync.gov
05
Tax Doc
Tax Year Overviewncdor.gov
06
Tax Doc
Tax Administratorperquimanscountync.gov
07
Tax Doc
Veterans Property Tax Relief | DMVAmilvets.nc.gov
08
Tax Doc
Application for Property Tax Reliefncdor.gov
09
ORDINANCE NO. 105 SUBDIVISION REGULATIONS ...perquimanscountync.gov
10
3992 May 2, 2024 (continued)perquimanscountync.gov
All sources verified as of 2025 Tax Year

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