Currituck County is blessed with 24 miles of sandy ocean beach along the Currituck Outer Banks (COBX). In the 1990s it was the widest on the Outer Banks. Beach tourism attracted several billion dollars of investments by families in rental vacation homes and small businesses. The homes are only fully occupied 3-4 months a year by quiet family vacationers and there are few resident school children. Thus the County service costs for the area are very low. High rental rates at the beach drove up property values in Corolla, thus benefiting the entire County with one of the lowest property tax rates in the state.

The Army Corps of Engineers has measured long term beach erosion loss at two feet per year or more for decades. But beach erosion got so bad that in 2003 Hurricane Isabel washed under some COBX homes. Then the County asked the State for permission to raise the Occupancy Tax rate and authorize it to replenish the beaches that are at the heart of its tourist-based economy.

In 2005, Currituck County raised Occupancy Taxes by 50% despite warnings from the Chamber of Commerce that the rental market was weakening. 

Since then the tax increase alone has added $56M+ in added revenue but not a single bucket of sand has been added to Currituck’s beach. The Army Corps of Engineers and the County’s own engineering study show it disappearing at an increasing rate. Over the same time all of our beach vacation competition in Dare County fixed their beaches and now have significantly wider and more attractive beaches.

The 2020 Beach erosion measurements commissioned by the County show shocking results. Since 2009 the erosion rate in Corolla has averaged more than six feet per year. The dry beach width used by all of our tourists has been reduced to almost one third its width. Winter storms are scouring our dunes. It is not clear if the Commissioners have actually read and understand the report, but the County wants to wait for two more years before deciding.

The analyses shown on this website, using data from County public records, details how the Occupancy Tax has been used. Almost all of the $56 million tax increase has been used, not to grow the tourism business, but to pay for general government services and projects no longer authorized under the changed law.

Since its formation in 2011 Corolla Civic Association (CCA) has been advocating wise use of the Occupancy Tax revenue to invest in projects, such as beach nourishment, that will attract tourists and thus help expand the tourism business. The County did some things but was not transparent in how all the money was being used. In 2017 CCA conducted a comprehensive review of the County’s spending, showing that the extra money was used elsewhere. They met with County Board members and the County attorney to discuss their findings and advocate a more open and inclusive process for selecting projects that would give the most tourism bang-for-the-buck. Rather than open a dialog the County closed down communications. Corolla Civic Association had no choice to ask the Court to intervene.

This site was designed to help the Corolla community of home and business owners, and visitors to understand the issues, and to urge everyone to join the cause so that we can get our beaches fixed.

Below, you’ll find critical information on occupancy tax, shoreline erosion, and the lawsuit to save Currituck’s beach.