North Carolina property tax rates, 2025–26

North Carolina's Department of Revenue publishes the county rate and the combined county and town rate for 690 places, with an effective rate for comparing them.

Median effective rate
0.81715per $100
Lowest effective rate
0.2104Unincorporated Watauga County
Highest effective rate
1.6114Sharpsburg
Rate year
2025–26Updated yearly

North Carolina by county
Alamance County 10 0.76595
Alexander County 2 0.69695
Alleghany County 2 0.6453
Anson County 8 1.06095
Ashe County 4 0.6068
Avery County 8 0.51045
Beaufort County 8 0.7419
Bertie County 9 0.9124
Bladen County 8 0.88465
Brunswick County 20 0.46455
Buncombe County 7 0.5503
Burke County 11 0.7141
Cabarrus County 8 0.86165
Caldwell County 10 0.8612
Camden County 2 0.86745
Carteret County 12 0.36505
Caswell County 3 0.9731
Catawba County 9 0.7152
Chatham County 6 0.9012
Cherokee County 3 0.599
Chowan County 2 0.64735
Clay County 2 0.30455
Cleveland County 15 0.7254
Columbus County 11 1.0789
Craven County 9 0.6557
Cumberland County 10 0.8264
Currituck County 1 0.4007
Dare County 7 0.4787
Davidson County 7 0.7701
Davie County 4 0.86915
Duplin County 12 1.04945
Durham County 6 0.9088
Edgecombe County 11 1.2554
Forsyth County 11 0.7842
Franklin County 6 0.92725
Gaston County 14 0.92565
Gates County 2 0.7177
Graham County 4 0.6797
Granville County 6 0.9792
Greene County 4 0.83925
Guilford County 13 0.721
Halifax County 8 1.3477
Harnett County 8 0.85555
Haywood County 5 0.5808
Henderson County 7 0.6207
Hertford County 7 1.0347
Hoke County 2 0.7603
Hyde County 1 0.7667
Iredell County 7 0.6963
Jackson County 6 0.4502
Johnston County 12 0.97795
Jones County 4 0.9971
Lee County 3 0.9583
Lenoir County 5 1.0782
Lincoln County 3 0.7714
Macon County 3 0.3144
Madison County 4 0.67505
Martin County 10 1.2138
Mcdowell County 3 0.761
Mecklenburg County 9 0.6394
Mitchell County 3 0.7539
Montgomery County 6 0.72035
Moore County 12 0.61185
Nash County 10 1.09945
New Hanover County 5 0.4469
Northampton County 10 1.09975
Onslow County 7 0.7876
Orange County 6 1.0954
Pamlico County 9 0.4981
Pasquotank County 2 0.7082
Pender County 8 0.63425
Perquimans County 3 0.9091
Person County 2 1.0027
Pitt County 11 0.9755
Polk County 4 0.9555
Randolph County 12 0.79135
Richmond County 6 1.34285
Robeson County 14 1.25585
Rockingham County 6 1.131
Rowan County 11 0.967
Rutherford County 9 0.7027
Sampson County 9 0.9839
Scotland County 5 1.1014
Stanly County 11 0.7733
Stokes County 4 0.9411
Surry County 5 1.0478
Swain County 2 0.3881
Transylvania County 3 0.7227
Tyrrell County 2 1.1439
Union County 16 0.54155
Vance County 4 0.83865
Wake County 16 0.8844
Warren County 4 1.01345
Washington County 4 1.3055
Watauga County 5 0.4751
Wayne County 8 1.1879
Wilkes County 5 0.8178
Wilson County 10 1.00605
Yadkin County 5 0.8377
Yancey County 2 0.7167
Browse all 690 places A–Z

Read the North Carolina property tax guide: how bills are worked out, when rates come out, relief programs and how to appeal.

Combined rate or effective rate?

The combined tax rate is what your bill uses. Multiply it by your assessed value, then divide by 100.

The effective rate is published by the state to compare places fairly, because assessments sit at different shares of market value. Use it to compare places, not to work out a bill.

Source: North Carolina Department of Revenue, 2025-2026 County and Municipal Tax Rates and Effective Tax Rates. Retrieved 2026-10-24.

Lowest and highest

Highest effective rate

  1. Sharpsburg1.6114
  2. Roper1.5914
  3. Enfield1.5606
  4. Whitakers1.5364
  5. Hamlet1.5332
Full rankings

How rates are spread

011723440.0–0.21050.2–0.51850.5–0.82340.8–1.01151.0–1.2411.2–1.561.5–1.8
Number of places in each effective rate band, 2025–26 (per $100)

How property tax works in North Carolina

Counties assess all property and must reappraise at least every eight years; many do it more often. Counties and towns adopt their budgets and rates by July 1 for the fiscal year that follows.

Your bill is the assessed value times the combined rate, divided by 100, less any exclusions you qualify for.