North Carolina Property Tax Guide (2025–26): Rates, Bills and Appeals

County and city rates

Every property in North Carolina pays its county rate. If it sits inside a city or town's limits, it also pays the municipal rate. Rates are per $100 of assessed value, and each county and town sets its own with its annual budget.

The Department of Revenue publishes both, plus the combined rate (county plus municipal) for every town. This site shows the combined rate for 690 places, including each county's unincorporated area, where only the county rate applies. A town that spans counties is listed once in each county, because its combined rate differs by county.

Combined rate vs effective rate

The combined rate is what your bill uses. The state also publishes an effective rate, and explains it this way: because counties are on different reappraisal cycles, "the ratios of the assessed value to the actual value differ." The effective rate adjusts each rate by the county's sales assessment ratio so places can be compared fairly.

So use the combined rate to estimate a bill, and the effective rate to compare places. In 2025–26, the middle effective rate is 0.81715 per $100. Our North Carolina rankings use it.

Reappraisals

Counties revalue real property on a cycle. State law requires each county to reappraise "as of January 1" of its scheduled year "and every eighth year thereafter," and lets a county reappraise earlier or adopt a shorter cycle. Many do.

In a reappraisal year, values usually rise to match the market, and the county often lowers its rate. Between reappraisals, assessed values can fall well below market value, which is exactly what the effective rate corrects for when comparing places.

When the bill is due

State law makes property taxes "due and payable on September 1 of the fiscal year for which the taxes are levied." You can pay at face value until early January: interest starts on payments made "on or after January 6 following the due date." Your county tax collector, or in some places the city's, sends the bill.

Relief programs

North Carolina has three statewide homestead relief programs, all applied for at your county tax assessor, not the Department of Revenue, on Form AV-9:

Elderly or Disabled Exclusion (G.S. 105-277.1)
Disabled Veteran Exclusion (G.S. 105-277.1C)
Circuit Breaker Tax Deferment (G.S. 105-277.1B)

The form states: "This application must be filed by June 1st to be timely filed." Each program has its own age, income or disability rules, set out on the form.

Appealing your value

If you disagree with your value, the first step is your county's board of equalization and review. Each county sets its own schedule and deadline, so check with your county tax office. If you disagree with the board's decision, you can appeal to the state Property Tax Commission. Your notice of appeal must reach the Commission "within 30 days after the date the board mailed a notice of its decision to the property owner."

What this data leaves out

Special districts. The state's figures exclude special district rates, such as fire or service districts, in its own words: "No special district rates are included in either the county or municipal rates." Your bill may include one.
Earlier years. History starts with 2025–26. Earlier years will be added from the state's past publications.

A worked example with real rates

Sims, in Wilson County, sits near the middle of North Carolina's rates. Its 2025–26 combined tax rate is 0.945 per $100.

On an assessed value of $350,000, that is $350,000 × 0.945 ÷ 100 = $3,308 a year, before exemptions or credits.

The same home in another place can owe far more or less, so look up your own on the North Carolina rates page, or use the property tax calculator.

Sources

Every statement in this guide comes from one of these publications. Rates on this site are copied from the state file listed first, exactly as published.

This guide explains how the system works. It isn't legal or tax advice, and local rules and dates can change. Your assessor, tax collector or the agency linked above has the final word. Last reviewed 2026-10-26. Spotted an error? Email corrections@millrateusa.com.

North Carolina property tax guide