The Dare County Tax Listing Office is responsible for mailing out annual listing forms and valuing the personal property listed by all taxpayers. The property owner is responsible for listing personal property (furnishings/equipment in a business or in property you rent to others, boats, boat motors, jet skis, untagged vehicles, multi-year tagged trailers, aircraft, golf carts, campers/RV's and manufactured homes) and real property (new buildings, additions, decks, enclosures, finished areas, garages, pools, sheds, bulkheads, docks and piers) on this listing form. Failure to list property during the regular listing period which is January 15th through February 15th will result in a penalty of ten (10%) percent of the personal property tax amount listed under both Dare County and the Town, which will be added to both tax bills for each year that the property was not listed. You will need to contact the Dare County Tax Office (252-475-5952) to determine the reason for the Failure to List penalty if this appears on your tax bill and if you believe it is incorrect.