Death & Taxes Building | A Haunted Historic Restaurant in Downtown Raleigh

A former industrial and commercial building now home to Death & Taxes, long rumored to be haunted by spirits tied to Raleigh’s 19th-century past.

A Haunted Landmark in the Heart of Raleigh

The Death & Taxes Building is one of downtown Raleigh’s most infamous historic structures — and one of its most unsettling. Dating back to the mid-19th century, the building has served many purposes over the years, including a courthouse annex and government offices. With that long and often grim history comes a reputation for persistent paranormal activity.

Staff and visitors have reported unexplained footsteps, voices echoing from empty rooms, objects moving on their own, and an overwhelming sense of unease, particularly late at night. Many believe the building’s spirits are connected to its former role in Raleigh’s justice system.

The History Behind the Hauntings

The Death & Taxes Building was constructed during a period when downtown Raleigh housed many of the city’s legal and administrative offices. For decades, the building was associated with legal proceedings, incarceration, and punishment — experiences often linked to reported hauntings.

Over the decades, the building witnessed:

  • Criminal trials and sentencing
  • Detainment and processing of prisoners
  • Emotional confrontations and verdicts
  • Significant renovations that altered original spaces

Some historians believe the intense emotional energy tied to these events may explain why paranormal activity continues to be reported today.

Paranormal Activity Reported at the Death & Taxes Building

Numerous firsthand accounts suggest that the Death & Taxes Building becomes particularly active after business hours.

Commonly reported experiences include:

  • Footsteps heard on staircases when no one is present
  • Disembodied voices echoing through hallways
  • Cold spots appearing suddenly in specific rooms
  • Doors opening or slamming on their own
  • Objects shifting between closing and opening hours

Employees working late nights have been among the most frequent witnesses, often experiencing repeated phenomena in the same locations.

The Ghosts Said to Linger Inside

Several spirits are rumored to haunt the Death & Taxes Building, though their identities remain uncertain. Some believe the activity is tied to former prisoners or individuals who passed through the justice system within its walls.

One commonly described apparition is a shadowy male figure seen near stairwells and former holding areas, often disappearing when approached.

Is the Death & Taxes Building Really Haunted?

Skeptics suggest the building’s age and structure may explain many of the experiences. However, the consistent reports from unrelated witnesses over many years have made the site one of Raleigh’s most discussed haunted locations.

Unlike typical ghost stories, reports come not just from visitors, but from:

  • Restaurant and bar staff
  • Security personnel
  • Local historians
  • Participants on guided ghost tours

This consistency is why the Death & Taxes Building remains a featured stop on many Raleigh ghost tours.

Visit the Death & Taxes Building on a Raleigh Ghost Tour

While the building now serves as a popular bar and dining destination, its darker history remains a central focus on a Raleigh ghost tour. Guides share documented accounts, eyewitness stories, and the building’s role in Raleigh’s justice system while standing just outside its historic walls.

Related experiences:

You may also want to explore other nearby haunted locations:

Where Is the Death & Taxes Building Located?

The Death & Taxes Building is located in the heart of downtown Raleigh and is easily accessible on foot during ghost tours.

Address:
105 W Hargett St, Raleigh, NC 27601

The building sits near several other haunted landmarks, making it a natural stop on guided walking tours.

Experience Raleigh’s Haunted History Firsthand

Whether viewed as history or legend, the Death & Taxes Building represents a darker chapter of Raleigh’s past. Its stories combine documented events with chilling eyewitness accounts.

For those looking to experience Raleigh’s haunted side up close, guided walking tours offer the perfect opportunity to explore these stories where they unfolded.

Book a Raleigh Ghost Tour  |  Explore More Haunted Locations in Raleigh

Where Is Death & Taxes Building | A Haunted Historic Restaurant in Downtown Raleigh Located?

Address:
105 W Hargett St, Raleigh, NC 27601