Dare County, NC

In 2024, Dare County hired McGill & Associates to evaluate parks and recreation needs across the county. The process included public meetings in Manteo, Kill Devil Hills, Rodanthe and Buxton, focus groups, and an online survey that received more than 2,000 responses from residents and property owners.

Using this public input, McGill & Associates developed the Dare County Parks & Recreation Recommendations and Implementation 2025–2035 Plan, which was presented to the Dare County Board of Commissioners in 2025. The plan identified significant needs for park and recreation facility upgrades, renovations and expansions throughout Dare County, with an estimated cost of $56.9 million.

Because these improvements exceed what can reasonably be funded through the county’s regular budget, the plan recommended pursuing several funding sources, including a proposed one-quarter cent sales tax increase—from 6.75% to 7.0%.

In February 2026, the Dare County Board of Commissioners voted unanimously to place the referendum on the November 2026 General Election ballot, allowing voters to decide whether to approve the additional funding for parks and recreation improvements.

The current sales tax rate in Dare County is 6.75%. The one-quarter of a cent ($0.0025) sales tax is equal to 0.25%. Therefore, if voters approve the referendum, the sales tax would increase to 7.00% on applicable purchases. (Excludes groceries, gasoline, automobiles and prescriptions)

Based on current spending analysis, the average resident in Dare County should expect to pay less than three cents per day—approximately $14 per year for individuals or $22 per year for families.*

*Calculated using the median Dare County individual and family income and assuming 10% is spent on items subject to the tax.

If approved, the sales tax increase will apply mostly to everyday retail purchases.

However, the sales tax increase would NOT apply to the following:  

• Automobiles 

• Gasoline 

• Groceries 

• Medical Supplies  

• Prescription drugs

If approved by voters on November 3, 2026, the additional one-quarter cent ($0.0025) sales tax would be utilized to fund improvements to Dare County Parks and Recreation facilities throughout the county.

The proposed funding would help support approximately $56.9 million in recommended park and recreation facility upgrades, renovations and expansions identified through a countywide recreation needs assessment conducted by McGill & Associates. The recommendations were based on input from residents, the Parks and Recreation Advisory Council, and community stakeholders.

The Dare County Board of Commissioners approved a resolution to place the referendum on the November 2026 General Election ballot. No sales tax increase will occur unless it is approved by voters.

The Dare County Parks & Recreation Recommendations and Implementation 2025–2035 Plan  was developed by McGill Associates, using input that was directly sourced from Dare County residents and property owners via surveys and community forums. The plan outlines the following recommended priorities:

Artificial Turf Fields-  To allow for year round and multi-sport use, therefore increasing capacity and availability on our most used fields.

Trails-Addition of walking, biking, multi-use trails, increasing connectivity.

Indoor Recreational Facilities Expansion-In all three divisions, based on recommendations from the Oakley Collier report, to provide more availability of programming and space.

Old Swim Hole Site Plan- Site specific plan to redevelop and rename the site.

Splash Pads- One splash pad in each recreation division-Northern Beach, Roanoke Island, and Hatteras Island.

Playground accessibility/improvements- Updating playgrounds throughout the county. Upgrade existing playgrounds and offer more accessible features and improve surfacing.

Outdoor Pickleball- Create a multi-use court at the Fessenden Center and improve existing outdoor courts in Northern Beach Division.

LED Lighting and Security Lighting- To enhance safety and better lighting at all Dare County fields and parks.

Landbank- Landbank for future park/facility expansion when opportunities arise.

The Dare County Parks & Recreation Recommendations and Implementation 2025–2035 Plan identified significant needs for renovations, upgrades and expansions to parks and recreation facilities throughout the county. These projects exceed what can reasonably be funded through the county’s normal budgeting process. To address this funding gap, McGill & Associates recommended pursuing a one-quarter cent ($0.0025) sales tax increase to provide a dedicated funding source for future parks and recreation improvements.

The Dare County Board of Commissioners are exploring alternative revenue sources to help fund these improvements without increasing property taxes. Sales tax affects everyone making purchases in the county. Visitors will pay this tax as well, not just our residents. 

In addition, counties have limited authority over how occupancy tax revenues can be used. State law restricts how these funds may be spent, and many existing revenue sources are already designated for specific purposes.

Parks and recreation facilities improve quality of life, support local economic growth, and provide important opportunities for residents of all ages to stay active and connected. The proposed funding would help address growing demand for parks and recreation services, including youth sports programs, recreational activities for all ages, and facility improvements throughout Dare County. 

Dare County Parks & Recreation is much more than a traditional parks department. Through its three regional divisions, five major community and recreation centers, multiple athletic parks and complexes, dozens of recreational amenities, two dog parks, youth and adult athletic programs, after-school services, senior wellness initiatives and countywide special events, the department provides recreational opportunities for residents and visitors of all ages—from young children discovering sports for the first time to older adults staying active and connected within the community. 

The Dare County Parks & Recreation Department serves residents, property owners and visitors across more than 100 miles of coastline through three geographic divisions:

• Northern Beach Division (Kill Devil Hills)
• Roanoke Island/Mainland Division (Manteo)
• Hatteras Island Division (Buxton)

The department provides year-round recreation opportunities for every stage of life—from preschoolers and youth sports participants to adults, families and active seniors. Programming includes athletics, fitness, dance, after-school programs, summer camps, Special Olympics, community events, senior wellness programs and facility rentals. 

Facilities & Community Centers 

The department oversees or operates three primary Parks & Recreation division headquarters/community recreation centers:

• Lions Club Center at Westcott Park (Manteo, NC)
• Dare County Youth Center at Family Recreation Park (Kill Devil Hills, NC)
• Fessenden Center (Buxton, NC)

In addition, Dare County operates two dedicated multigenerational/senior community centers that complement recreation programming:

• Virginia S. Tillett Community Center (Manteo, NC)
• Thomas A. Baum Senior Center (Kill Devil Hills, NC)

Parks & Athletic Complexes

The department manages several major parks and athletic facilities, including:

• Family Recreation Park
• Westcott Park
• Kitty Hawk Park
• Nags Head Soccer Complex
• Fessenden Center Recreation Complex
• Roanoke Island Dog Park

These facilities collectively feature:

• Multiple baseball, softball and tee-ball fields
• Multiple soccer and multipurpose athletic fields
• Outdoor basketball courts
• Indoor gymnasiums
• Tennis courts
• Dedicated pickleball courts
• Batting cages
• Playgrounds
• Skate parks
• Picnic shelters and pavilions
• Concession buildings
• Walking trails
• Fitness facilities
• Dance and activity rooms
• Kitchens and meeting rooms
• After-school spaces
• Restrooms and support facilities

Across its parks, Dare County Parks & Recreation provides approximately:

• 17 baseball/softball/tee-ball fields
• 10 playgrounds
• 4 multipurpose athletic fields
• 4 dedicated soccer fields (or two regulation-size fields at the Nags Head Soccer Complex)
• Multiple tennis courts
• Dedicated pickleball courts
• Indoor basketball gymnasiums
• Outdoor basketball courts
• Batting cages
• Skate parks

Parks and recreation programs give children opportunities to participate in sports and activities regardless of skill level or ability. Studies also show that parks and recreation amenities can increase nearby property values and make communities more attractive places to live and visit, which benefits the local economy and tax base.

Access to parks and recreational facilities also supports physical and mental health by encouraging outdoor activity, exercise, and community engagement for both children and adults.

Anyone making purchases in Dare County, which includes both visitors and residents, will pay the sales tax. Unlike property taxes, which are paid by Dare County property owners, sales tax is also paid by visitors who shop, dine, or travel here. Again, this sales tax increase would NOT apply to the purchase of groceries, gasoline, prescription medicines, vehicles, and some agricultural supplies.*

*Agricultural supplies are only exempt if purchased by a farmer who has applied for and received an exemption.

The one-quarter of a cent ($0.0025) local sales tax is a revenue-generating tool provided to counties by Article 46 of the North Carolina General Statute. Currently, 49 North Carolina counties have implemented the one-quarter of a cent ($0.0025) sales tax.

The official sample ballot question will be published in August 2026.