Story Status: Continuing — acquisition approved; due diligence remains open
Last Updated: Aug. 19, 2026

Quick Take

• Currituck County commissioners approved a $5.6 million contract to purchase five parcels totaling about 43.42 acres in the four-wheel-drive beach area from Carova Sands LLC and West Beach Properties LLC.
• The county's Tourism Development Authority separately approved $1.68 million in occupancy-tax revenue — 30 percent of the purchase price — toward the acquisition.
• Chairman Paul O'Neal recused himself from the purchase discussion and vote after disclosing a relationship with the property owner.
• The county says the acquisition would support public water access and outdoor recreation in the off-road area.
• The due-diligence period now runs through Aug. 31 while the county evaluates a house on the property, including inspection and insurance costs.

Purchase at a Glance

Purchase price: $5.6 million
Property: Five parcels totaling approximately 43.42 acres
Location: Ocean Pearl Road, four-wheel-drive beach area
Sellers: Carova Sands LLC and West Beach Properties LLC
Occupancy-tax contribution: $1.68 million
Share of purchase price: 30 percent
Due-diligence deadline: Aug. 31, 2026
Stated public purpose: Public water access and outdoor recreation

CURRITUCK, N.C. — Currituck County has moved forward with a $5.6 million purchase of more than 43 acres in its remote four-wheel-drive beach area, committing public money and tourism-tax revenue to property the county says will expand water access and outdoor recreation opportunities.

The Board of Commissioners approved the contract Monday, Aug. 17, for five parcels owned by Carova Sands LLC and West Beach Properties LLC. County meeting records describe the property as approximately 43.42 acres on Ocean Pearl Road.

The $5.6 million price matches an appraisal commissioned by the county, according to County Attorney Megan Morgan's presentation to commissioners.

But the acquisition is not yet complete. Commissioners extended the contract's examination period through Aug. 31 after Morgan told the board the previous July 22 examination deadline had passed.

The additional time is expected to allow the county to inspect a house on the property and determine what it would cost to insure the structure before closing.

$1.68 million will come from occupancy taxes

The funding question returned after the regular commissioners meeting adjourned, when commissioners convened separately as Currituck County's Tourism Development Authority.

The authority approved a budget amendment committing $1.68 million in occupancy-tax revenue toward the acquisition. That amount represents 30 percent of the $5.6 million purchase price.

The motion tied the expenditure to tourism-related purposes identified in the Imagine Currituck 2040 vision plan and the county's parks and recreation planning, including public water access and outdoor recreational amenities in the four-wheel-drive area.

Currituck collects a 6 percent tax on accommodations such as vacation rentals, hotels and other lodging. The county's use of that revenue has received unusual legal and legislative scrutiny in recent years.

In May, the North Carolina Supreme Court unanimously sided with Currituck in a lawsuit challenging the county's use of occupancy-tax revenue for public-safety services. The court concluded that the county had discretion under its local legislation to determine whether expenditures were sufficiently connected to tourism.

The General Assembly subsequently amended Currituck's occupancy-tax authority in 2026, expressly allowing designated tourism-related funds to support services and programs needed because of tourism and seasonal population increases, including construction and maintenance of public facilities.

The Carova purchase therefore comes shortly after both a major court ruling and legislative changes clarifying how Currituck may use tourism-generated revenue.

Where does the other $3.92 million come from?

The Tourism Development Authority action accounts for $1.68 million of the $5.6 million acquisition.

That leaves $3.92 million of the purchase price to be funded from another source or combination of sources.

Camden Tribune is seeking confirmation from Currituck County of the precise fund, reserve or other revenue source that will cover that portion of the acquisition before publication.

That distinction matters because occupancy-tax revenue is paid primarily by visitors staying in lodging accommodations, while money from the county's general fund, fund balance or other accounts ultimately comes from different public revenue streams.

Chairman stepped away from the vote

Chairman Paul O'Neal disclosed a relationship with the property owner at the beginning of the matter and asked to be excused from participating. Commissioners voted to excuse him, and Vice Chair Selina Jarvis presided over the item.

The exact nature of O'Neal's disclosed relationship should be stated using his own words from the meeting record before publication rather than characterized more broadly.

Another commissioner also disclosed having performed legal work for the owner involving an unrelated real-estate purchase. The county attorney told the board she did not consider that prior work a conflict requiring recusal, and the commissioner remained in the proceeding.

Camden Tribune is verifying the commissioner's identity and exact disclosure against the meeting recording before publication.

The acquisition has been under consideration for months

The Aug. 17 action was not the first time the property appeared before commissioners.

County meeting records from November 2025 identified the same sellers and five parcels totaling approximately 43.42 acres. The property appeared again in county proceedings in April 2026.

That longer timeline makes the current vote the latest step in an acquisition process that has been developing for months rather than a transaction first presented to commissioners this week.

What would the public get?

The county has framed the acquisition around public water access and outdoor recreation in one of Currituck's most unusual communities.

The northern beach area has no paved road connection. Vehicles reach Carova and the surrounding four-wheel-drive communities by driving north from Corolla along the beach and the network of sand roads behind the dunes.

Currituck already operates Carova Beach Park, which provides a playground, picnic facilities, restrooms and water access. The newly approved acquisition could substantially expand the amount of publicly controlled land in the area, depending on the county's eventual development plan.

The Aug. 17 approval, however, does not by itself establish exactly what facilities will be built, when they will be constructed or what future capital and operating costs would follow the land purchase.

Why It Matters

A $5.6 million public land acquisition is significant on its own. In this case, the decision also combines three issues that have repeatedly surfaced in Currituck: management of the remote four-wheel-drive beach area, the public benefits generated by tourism revenue and the county's discretion in spending occupancy-tax proceeds.

The county's stated goal is to convert privately held land into a public recreational asset. For taxpayers and residents, the remaining questions are what facilities will ultimately be developed, how much those improvements will cost beyond the land purchase and which public revenue sources will pay for them.

For the tourism industry, the decision also provides an immediate example of how Currituck is exercising the occupancy-tax authority recently tested in court and clarified by the General Assembly.

What Happens Next

The county's due-diligence period now runs through Aug. 31. During that period, officials are expected to complete additional evaluation of the property, including the house inspection and insurance estimate discussed Monday.

Before closing, Camden Tribune is seeking confirmation of the remaining $3.92 million funding source, the complete appraisal information and additional detail on the county's intended long-term use of the property.

Sources

• Currituck County — Aug. 17 Board of Commissioners meeting recap
• Currituck County — Board agendas, minutes and meeting recordings
• Currituck County — N.C. Supreme Court occupancy-tax ruling
• North Carolina Session Law 2026-7 — Currituck occupancy-tax changes
• Currituck County Aug. 17, 2026 Board of Commissioners and Tourism Development Authority meeting recording and agenda materials.

Reporting note: Camden Tribune reviewed Currituck County's meeting materials, prior property-acquisition records, state occupancy-tax legislation and the county's description of the Aug. 17 actions. Several details identified above remain subject to final verification before publication.