Established in 1709 and incorporated in 1723, the Beaufort Historic District encompasses the historic core of North Carolina's third-oldest town. Platted in 1713, the town's original grid plan remains largely unaltered, reflecting its development as a premier colonial seaport, fishing hub, and the seat of Carteret County. Beaufort's strategic location along the Taylor's Creek waterfront facilitated a prosperous maritime economy rooted in shipping, shipbuilding, commercial fishing, and whaling. This coastal heritage shaped the town's growth through the 18th, 19th, and early 20th centuries, establishing it as a vital hub of trade and communication along the Outer Banks and a key player in the state's early maritime history.

Architecturally, the district is highly significant for its remarkably intact collection of residential, commercial, and civic buildings that document the evolution of coastal North Carolina architecture. Prominent among these are the distinctive "Beaufort-style" houses-vernacular coastal cottages featuring sweeping gable roofs, sturdy timber framing, and double-tiered inset porches designed to capture sea breezes. Interspersed among these vernacular dwellings are excellent refined examples of Federal, Greek Revival, and Queen Anne styles, which served as homes for sea captains, merchants, and local officials. Notable landmarks within the district include the Old Burying Ground, established in the early 18th century and shaded by ancient live oaks, and the historic Carteret County courthouse square, which collectively preserve the rich material culture and seafaring ambiance of a historic Southern port town.