Polk County property tax rates, 2025–26

4 places, ranked from lowest to highest effective rate. The median in Polk County is 0.9555 per $100.

Lowest combined rate
0.4277Unincorporated Polk County
Highest combined rate
0.9677Saluda
County rate only
0.4277outside town limits
Places
42025–26
1 Unincorporated Polk County 0.4277 0.4297
2 Columbus 0.9427 0.9472
3 Tryon 0.9593 0.9638
4 Saluda 0.9677 0.9723

Rates are per $100 of assessed value. Rank 1 has the lowest effective rate in the county.

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

Property tax in Polk County

In 2025–26, the combined tax rate in Polk County ranges from 0.4277 in Unincorporated Polk County to 0.9677 in Saluda, per $100 of assessed value. On an assessed value of $300,000, that's $1,283 to $2,903 a year before exemptions. Because assessments sit at different shares of market value from place to place, compare places with the effective rate, which is what the ranking above uses.

Outside town limits, only the county rate applies: 0.4277 per $100.

Choose a place above for its rate history and a bill calculator, or read the North Carolina property tax guide for how assessments, due dates and appeals work.