North Carolina property tax rates by county, city and town

What the figures are

This page reproduces each county government's own property tax rate for FY 2026-27 and the five years before, in dollars per $100 of valuation ("All rates per $100 valuation"), with NCDOR's FY 2025-26 effective county rate; and, further down, every city and town's FY 2025-26 municipal rate beside its county rate and NCDOR's Total Combined Rate, and every special district rate. A county rate is the county line of a bill only. Period: fiscal year 2026-27 (July 1, 2026 to June 30, 2027) for the county rates, with the five years before; the town, city and special district rates are FY 2025-26, the latest year NCDOR has published for them.

Assessment. "Property subject to taxation must be assessed at 100% of appraised value." (NCDOR FY 2026-27 county rates, note 2)

Reappraisal. "Reappraisals are effective January 1 of year shown. Real property must be reappraised every 8 years but counties may elect to reappraise more frequently." (NCDOR FY 2026-27 county rates, note 3)

Effective rate. "Effective rates are adjusted county and municipal rates which aid in comparison of jurisdictions. As counties are on various reappraisal cycles, the ratios of the assessed value to the actual value differ. These differences are adjusted by applying the sales assessment ratio (the ratio of selling price of property to the assessed value of property) to the tax rate to obtain an effective rate." (NCDOR FY 2025-26 rates, note 3)

Total Combined Rate. NCDOR prints a Total Combined Rate (county rate + municipal rate) for each city and town; it equals the two on every row (checked). "No special district rates are included in either the county or municipal rates." (NCDOR FY 2025-26 rates, note 1)

• Values are reset to market value only in a reappraisal year and drift between reappraisals, so two counties' rates compare cleanly only when their reappraisals are close in time; NCDOR's effective rates adjust for that.
• 3 counties reappraised in 2026 (Clay, Harnett, Scotland); their FY 2026-27 rates were set on the new values.
• The town and city rates are FY 2025-26: NCDOR has published FY 2026-27 rates for counties only so far. Their county rate is the FY 2025-26 county rate.
• A city in more than one county is listed under each county; NCDOR's "Ratio / Appraisal County" column says which county's rate and sales ratio the row uses, shown here in the town's name.
• The next scheduled reappraisal is the year "indicated based on the Octennial Reappraisal Budget Reserve provided to NCDOR as of July 2026".

All 100 counties, FY 2026-27

Ranked by county tax rate (per $100 of assessed value), highest first. Click a heading to sort.

City and town rates, FY 2025-26

Every city and town row in NCDOR's FY 2025-26 table, 710 rows for about 590 places, as printed: the municipal rate, the county rate printed beside it, NCDOR's own Total Combined Rate and its combined effective rate, per $100 of valuation. Special district rates are not included. Click a heading to sort; † marks a flagged row.

Special district rates, FY 2025-26

Every special district rate in NCDOR's FY 2025-26 table (1,311 rows, mostly fire districts), per $100 of valuation, charged in addition to the county and municipal rates inside the district. 8 rows say the county has no special district rates (rate 0 as printed). The list loads when it is opened.

Worked example: $300,000 of assessed value

• Mecklenburg County: $300,000 × $0.4927 ÷ 100 = $1,478.10 a year.
• Wake County: $300,000 × $0.5371 ÷ 100 = $1,611.30 a year.
• Guilford County: $300,000 × $0.7895 ÷ 100 = $2,368.50 a year.
• Median county: $300,000 × $0.5960 ÷ 100 = $1,788.00 a year.

This is the county line only. Inside a city or town the municipal rate is added (NCDOR prints the combined FY 2025-26 rate for every town further down this page), and fire or special district rates where they apply.

How to appeal an assessment in North Carolina

1. Informal review with the county tax office: after the notice of value.
2. Appeal to the county Board of Equalization and Review: the board begins meeting around the first week in April.
3. Appeal to the North Carolina Property Tax Commission in Raleigh on Form AV-14: received by the Commission or postmarked within 30 days after the date the county board mailed notice of its decision (Form AV-14).
4. Appeal to the Court of Appeals, then the Supreme Court: after the Commission's decision.

Neither NCDOR's page nor Form AV-14 cites a General Statute section, so none is cited here; the county board's closing date is set locally. Sources: North Carolina Department of Revenue, Property Tax Appeal Process, read October 26, 2026; North Carolina Property Tax Commission, Form AV-14, Notice of Appeal and Application for Hearing (2-15), read October 26, 2026. The official notice and the body hearing the appeal govern the dates; this is not legal advice.

Questions

Other states

Town-by-town rates: New Hampshire, Connecticut, Rhode Island, New Jersey, Maine and Massachusetts. County or district figures, by census region: Northeast: New York, Vermont; Midwest: Illinois, Indiana, Iowa, Kansas, Michigan, Nebraska, North Dakota, Ohio, South Dakota, Wisconsin; South: Alabama, Arkansas, Delaware, District of Columbia, Florida, Georgia, Kentucky, Louisiana, Maryland, Mississippi, Oklahoma, Tennessee, Texas, Virginia, West Virginia; West: Alaska, Arizona, California, Colorado, Hawaii, Idaho, Montana, Nevada, New Mexico, Oregon, Utah, Washington, Wyoming. The states page compares them; the assessed-versus-market-value guide explains why a rate alone does not fix a bill.

Source: North Carolina Department of Revenue, 2026-2027 Property Tax Rates and Reappraisal Schedules for North Carolina Counties (spreadsheet) (County property tax rate per $100 valuation for FY 2026-27 with the year of the latest and next scheduled reappraisal, all 100 counties; read twice, both reads identical, and re-read by this build); North Carolina Department of Revenue, County and Municipal Tax Rates, Effective Tax Rates and Special District Rates, Fiscal Year 2025-2026 (spreadsheet) (County, municipal and total combined rates, sales assessment ratios and effective rates for every county and each city and town in it (810 rows), and every county and municipal special district rate (1,311 rows), FY 2025-26; read twice, both reads identical, and re-read by this build); North Carolina Department of Revenue, Local Government Division, North Carolina County Property Tax Rates for the Last Five Years (August 2025) (County property tax rate per $100 valuation for FY 2021-22 to FY 2025-26 for all 100 counties; read twice, both reads identical). Checks: every spreadsheet was read twice, independently, and both reads agreed; this build reads both spreadsheets again and every figure matches; the FY 2025-26 county rates in the spreadsheet equal those in NCDOR's August 2025 table for all 100 counties; on all 710 town and city rows the Total Combined Rate equals the county rate plus the municipal rate, the combined effective rate equals the two effective rates, and the county rate equals that of the row's appraisal county; every one of the 2 counties whose rate moved more than 25% from FY 2025-26 shows a 2026 reappraisal; counties and town rows outside three interquartile ranges of the others are flagged; no two neighbouring county rows repeat the same series. Last checked October 27, 2026. See the methodology. Figures are reproduced from the official publication; the county, town or state office that issues the bill governs. Not tax or legal advice.