NC Property Tax Rates by County and How Bills Are Calculated

North Carolina has no statewide property tax rate. Each of the 100 counties sets its own, and for the 2025–2026 tax year those rates run from $0.2250 per $100 of assessed value in Carteret County to $0.9900 per $100 in Scotland County.¹ If your home sits inside a city or a special district, additional rates stack on top of the county levy. To know what you actually owe, you need three numbers: your property’s appraised value, your county’s rate, and any municipal or district rates that apply to your address.

Why NC Property Tax Rates Vary So Much by County

Property tax in North Carolina is a local matter. Counties bill and collect it; the state Department of Revenue plays no role in that process.² Each year, the board of county commissioners looks at what it needs to fund — schools, emergency services, roads, everything else — and adopts a rate for the coming fiscal year.

The rate a county advertises is rarely the whole story. Cities layer their own rates on top for services like police, fire, and trash collection. Special districts — volunteer fire departments, sanitary districts, downtown improvement zones — add another line. Two houses with identical appraised values can generate very different bills because one falls inside more taxing jurisdictions than the other.

The spread is wide. Carteret’s $0.2250 is roughly a quarter of Scotland’s $0.9900.¹ Counties with strong commercial or industrial tax bases can keep residential rates lower because businesses carry a larger share of the load. Counties dependent on residential property need higher rates to deliver the same services. Across the state, the effective rate — what homeowners actually pay as a percentage of home value — sits around 0.66%, below the national median.

How to Calculate Your NC Property Tax Bill

North Carolina quotes rates as dollars per $100 of assessed value.¹ Taxable property is assessed at 100% of its appraised fair market value, so there is no fractional ratio to work around.³ Whatever the county says your home is worth is the number that goes into the formula.

The math: divide your assessed value by 100, then multiply by the combined rate for every jurisdiction that covers the property. Say your home is appraised at $300,000 and your combined county and city rate is $0.85 per $100. That works out to 3,000 × $0.85, or $2,550 for the year. Your bill from the county tax office breaks out each jurisdiction’s share, so you can see where each dollar goes.

When you compare rates across counties, compare combined rates — county plus city plus any district — for the specific address you care about. A low county rate can still leave you with a higher total bill than a neighbor two counties over if a municipality piles a heavy rate on top.

What Reappraisals Do to Your Rate and Your Bill

State law requires every county to reappraise all real property at least once every eight years. Many counties do it more often — every four or six years — to keep values closer to the market. Commissioners can shorten the cycle by resolution whenever they choose.⁴

During a reappraisal, assessors work from recent sales, construction costs, and neighborhood trends to estimate what each parcel would sell for on the open market. That value stays on the books until the next cycle unless you make major improvements or the property changes in some significant way. When new values take effect, you receive a notice showing the updated number.

A reappraisal does not automatically raise your bill by the same percentage your value rose. Counties often adopt a revenue-neutral rate after a reappraisal, lowering the per-$100 figure so total county revenue stays roughly flat. Your individual bill can still go up if your property appreciated faster than the county average, or fall if your neighborhood lagged. That post-reappraisal notice is the document to scrutinize; it is the starting point if you decide to appeal.

When NC Property Taxes Are Due

Bills become due on September 1 each year, and you can pay at full face value any time through January 5 of the following year without interest or penalty.⁵ Some counties offer a small discount, typically around 0.5%, if you pay before September 1.

Miss the January 5 cutoff and interest starts on January 6. From January 6 through February 1, the charge is 2% of the unpaid balance. After February 1, an additional three-quarters of 1% is added each month or partial month until the balance is paid in full.⁵ Those charges stack, so a bill left alone for several months grows quickly.

If you mail your payment, the postmark rule matters. A U.S. Postal Service postmark dated on or before January 5 makes the payment timely even if it arrives later. A private postage meter does not count, and neither does an envelope with no postmark; in those cases, the payment date is the date the tax office receives it.⁵

Programs That Can Reduce Your Bill

Several state programs cut the taxable value of a qualifying home or defer part of the bill. You can only use one at a time; taking relief under one program disqualifies you from the others.

Elderly or Disabled Homestead Exclusion

If you are at least 65 or permanently and totally disabled, and your prior-year income was at or below $38,800 (the 2026 limit), you can exclude the greater of $25,000 or 50% of your home’s appraised value from taxation.⁶ On a $200,000 home, that removes $100,000 from the taxable base. The income threshold adjusts each year with the Social Security cost-of-living increase, so confirm the current figure with your county tax office.⁷ You must be a North Carolina resident and own and occupy the home as your permanent residence.

Disabled Veteran Exclusion

Veterans with a 100% permanent and total service-connected disability, or those receiving specially adapted housing benefits, can exclude the first $45,000 of appraised value. The same exclusion is available to an un-remarried surviving spouse of a qualifying veteran.⁸ There is no income cap. File during the regular listing period; applications must be accepted through June 1 of the tax year.

Circuit Breaker Tax Deferment

This program caps your annual tax based on income rather than home value. It is open to homeowners who are 65 or older or permanently disabled and meet the income rules. Income at or below the homestead exclusion limit caps taxes at 4% of income. Income between 100% and 150% of that limit raises the cap to 5%. Anything above the cap is deferred, not forgiven; the most recent three years of deferred taxes come due when you sell the home or stop using it as your permanent residence.

Present-Use Value for Farm and Forest Land

Owners of agricultural, horticultural, or forestland can apply to be taxed on current use rather than market value, which can reduce taxable value by as much as 90%. Agricultural land must be at least 10 acres producing at least $1,000 in gross annual farm income. Horticultural and aquaculture land requires at least 5 acres. Forestland needs at least 20 acres of commercially managed timber with a written forest management plan on file.⁶ If the land is later sold for development or taken out of qualifying use, the owner owes a rollback: the difference between what was paid and what would have been owed at full market value for the previous three years, plus interest.

Appealing an Assessment That Looks Too High

If your appraised value seems too high, you can challenge it. The process starts at the county.

Each county convenes a Board of Equalization and Review that begins meeting no earlier than the first Monday in April and no later than the first Monday in May.⁹ You must submit a written hearing request, or appear in person, before the board adjourns for the year. The board reviews evidence from you and from the county assessor and can raise, lower, or confirm the value, then mails you its decision.

If you disagree with that ruling, you have 30 days from the mailing date to file a notice of appeal with the state Property Tax Commission in Raleigh.¹⁰ The Commission runs like a trial court. Formal evidence rules apply, you carry the burden of proof, and the county can cross-examine your witnesses. Business entities can send a non-attorney representative such as an officer, manager, or W-2 employee, but an individual homeowner who feels out of depth at this stage should consider hiring an attorney.¹¹

For most residential appeals, the strongest evidence is comparable sales: recent sale prices of similar homes nearby that suggest the county overvalued yours. A professional appraisal usually runs $300 to $400 and can strengthen the case, though it is not required. Building that record early improves your odds of resolving the dispute at the county level and never needing the Commission.

1
North Carolina Department of Revenue. 2025-26 North Carolina County Property Tax Rates
2
North Carolina Department of Revenue. North Carolina Property Tax Division
3
North Carolina Department of Revenue. Types of Property to be Taxed
4
North Carolina General Assembly. North Carolina Code 105-286 – Time for General Reappraisal of Real Property
5
North Carolina General Assembly. North Carolina Code 105-360 – Due Date, Interest for Nonpayment of Taxes, Discounts for Prepayment, Interest on Overpayment of Tax
6
North Carolina General Assembly. North Carolina Code 105-277.1 – Homestead Exclusion
7
North Carolina Department of Revenue. Application for Property Tax Relief
8
North Carolina General Assembly. North Carolina Code 105-277.1C – Disabled Veteran Exclusion
9
North Carolina General Assembly. North Carolina Code 105-322 – Board of Equalization and Review
10
North Carolina General Assembly. North Carolina Code 105-290 – Appeals to Property Tax Commission
11
North Carolina Department of Revenue. Property Tax Appeal Process