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Wilmington has the second

Wilmington has the second lowest property tax rate of the 18 largest cities in North Carolina. Also, Wilmington has raised property taxes only two times in the past eleven years: in 2009, largely due to the property tax valuation error by New Hanover County; and in 2010. The city lowered property taxes by 1 cent in 2004.

Operation of the Convention Center is funded by a 3% tax visitors pay when they stay in a hotel in Wilmington. City property taxes are not used to fund the Convention Center.

Property tax dollars were also not used to build the Convention Center. The North Carolina General Assembly passed legislation in 2003 that created a 3% tax on Wilmington hotel rooms to provide the money necessary to build and operate the Convention Center. These Room Occupancy Tax (ROT) funds, by law, can only be used for the Wilmington Convention Center.


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