The Davidson County, NC property tax rate is $0.54 per $100 of assessed value for the 2025 tax year, set by the county Board of Commissioners during the annual budget process.1Davidson County, NC. 2025 Tax Rates That base rate applies to every taxable parcel in the county. If your property sits inside a city, town, or fire protection district, you owe additional levies on top of it, and the combined rate can be nearly double for homeowners in Lexington or Thomasville.
One important date to flag: Davidson County completed a full property revaluation effective January 1, 2026.2Davidson County, NC. 2026 Property Revaluation Assessed values moved for most parcels, and the commissioners are expected to adjust the rate when they adopt the 2026 budget. When values rise across the board, rates typically fall to keep overall revenue near the prior year’s level. Check the county’s website after summer budget adoption for the final 2026 figure.
Municipal and Fire District Add-Ons
Your total rate depends on where in the county you live. Property inside city or town limits owes a municipal tax on top of the $0.54 county rate. The three largest cities carry the biggest add-ons for the 2025 tax year:1Davidson County, NC. 2025 Tax Rates
- City of Lexington: $0.65 per $100
- City of Thomasville: $0.62 per $100
- Town of Denton: $0.60 per $100
So a Lexington homeowner’s combined rate is $1.19 per $100. Smaller municipalities like Wallburg and Midway only add $0.05 per $100, so the total varies sharply depending on which town line you’re inside.1Davidson County, NC. 2025 Tax Rates
Many properties outside city limits sit in a fire protection district with its own per-$100 levy. For 2025, Horneytown Fire District charges $0.15, South Davidson Fire $0.13, and Griffith Fire $0.12.1Davidson County, NC. 2025 Tax Rates North Carolina law caps fire district rates at $0.15 per $100. Your annual tax bill lists exactly which districts apply to your parcel.
How to Calculate Your Bill
Divide your property’s assessed value by 100, then multiply by your combined rate. A $200,000 home in unincorporated Davidson County owes $200,000 ÷ 100 × $0.54, or $1,080 in county taxes. If that same home were inside Thomasville, you’d add $200,000 ÷ 100 × $0.62 for another $1,240 in city taxes, bringing the total to $2,320.
Your assessed value equals the market value set at the most recent countywide revaluation. North Carolina requires every county to reappraise real property at least once every eight years.3North Carolina General Assembly. North Carolina Code 105-286 – Time for General Reappraisal of Real Property Davidson County’s previous revaluation took effect in 2021 and its latest in 2026, roughly a five-year cycle.2Davidson County, NC. 2026 Property Revaluation Between revaluation years, your assessed value doesn’t change unless something physical changes on the property, like new construction, an addition, or a demolition.
When Taxes Are Due and What Late Costs
Davidson County property taxes are due September 1 and can be paid at face value through January 5 of the following year.4Davidson County, NC. Collections When January 5 falls on a weekend, the deadline rolls to the next business day. You can pay in person at the government center, by mail to the Tax Collector, or online through the county’s Point and Pay portal. Credit card and electronic check payments carry a convenience fee set by the processor.
Starting January 6, unpaid taxes become delinquent. State law sets the penalty schedule, and it escalates quickly:5North Carolina General Assembly. North Carolina Code 105-360 – Due Date and Interest for Nonpayment of Taxes
- January 6 through January 31: 2 percent interest on the unpaid balance.
- February 1 onward: an additional three-quarters of one percent per month until the balance, interest, and penalties are paid in full.
A balance left unpaid for a full calendar year adds roughly 10 percent in interest alone. From there, the county can garnish wages, seize bank accounts, levy personal property, and ultimately foreclose on the real estate to satisfy the debt.6Davidson County, NC. 2025 Delinquent Taxpayers The county also publishes an annual list of delinquent taxpayers.
Relief Programs That Can Lower Your Bill
North Carolina offers three property tax relief programs, all administered by the Davidson County Tax Office. Applications should be filed during the regular listing period but will be accepted through June 1 of the tax year.
Elderly or Disabled Exclusion
If you are at least 65 or totally and permanently disabled, you can exclude the greater of $25,000 or 50 percent of your home’s appraised value from taxation.7North Carolina General Assembly. North Carolina Code 105-277.1 – Elderly or Disabled Property Tax Homestead Exclusion For the 2026 tax year, your 2025 household income cannot exceed $38,800.8Davidson County, NC. Homestead Property Exclusion / Exemption That threshold adjusts annually with the Social Security cost-of-living increase.
Homestead Circuit Breaker
The circuit breaker caps your total property tax as a percentage of income rather than reducing assessed value. You must be at least 65 or permanently disabled, have owned and lived in the home for at least five consecutive years, and have income no higher than 150 percent of the elderly exclusion limit, which works out to roughly $58,200 for the 2026 tax year.9North Carolina General Assembly. North Carolina Code 105-277.1B – Property Tax Homestead Circuit Breaker One catch: taxes deferred under this program become a lien on the property, and the last three years of deferred taxes come due when you sell or transfer the home.
Disabled Veteran Exclusion
Veterans with a permanent, total, service-connected disability can exclude the first $45,000 of their home’s assessed value, with no income limit.10North Carolina Department of Military and Veterans Affairs. Veterans Property Tax Relief Applicants need a disability certification from the U.S. Department of Veterans Affairs or evidence of benefits under the federal specially adapted housing program.11North Carolina General Assembly. North Carolina Code 105-277.1C – Disabled Veteran Property Tax Homestead Exclusion
Appealing Your 2026 Assessed Value
If the 2026 revaluation set your value higher than you believe the property is worth, you can appeal. Davidson County accepted 2026 appeals through April 30, 2026, and appraisers review each one individually.12Davidson County, NC. Property Appeal Under state law, each county operates a board of equalization and review that meets between the first Monday in April and the first Monday in May to hear property value disputes.13North Carolina General Assembly. North Carolina Code 105-322 – County Board of Equalization and Review Useful evidence includes an independent appraisal, comparable sales in your neighborhood, or documentation of defects that lower value. A recent comparable sale within a quarter-mile of your property is usually the most persuasive piece.
If the local board rules against you, the next step is the North Carolina Property Tax Commission in Raleigh, which operates like a trial court, follows formal rules of evidence, and places the burden of proof on the taxpayer. Its decisions can be appealed to the state Court of Appeals.14North Carolina Department of Revenue. Property Tax Appeal Process Most homeowner disputes resolve at the county level.