North Carolina property tax rankings, 2025–26
Ranked by effective rate, which the state publishes so places can be compared fairly.
Lowest effective rates
| # | Town | County | Effective rate |
|---|---|---|---|
| 1 | Unincorporated Watauga County | Watauga County | 0.2104 |
| 2 | Unincorporated Carteret County | Carteret County | 0.2212 |
| 3 | Unincorporated Macon County | Macon County | 0.228 |
| 4 | Unincorporated Clay County | Clay County | 0.2328 |
| 5 | Unincorporated Swain County | Swain County | 0.2506 |
| 6 | Unincorporated Moore County | Moore County | 0.256 |
| 7 | Unincorporated Dare County | Dare County | 0.2607 |
| 8 | Unincorporated Avery County | Avery County | 0.2618 |
| 9 | Bogue | Carteret County | 0.2704 |
| 10 | Peletier | Carteret County | 0.2753 |
Highest effective rates
| # | Town | County | Effective rate |
|---|---|---|---|
| 1 | Sharpsburg | Edgecombe County | 1.6114 |
| 2 | Roper | Washington County | 1.5914 |
| 3 | Enfield | Halifax County | 1.5606 |
| 4 | Whitakers | Edgecombe County | 1.5364 |
| 5 | Hamlet | Richmond County | 1.5332 |
| 6 | Rowland | Robeson County | 1.5147 |
| 7 | Maxton | Robeson County | 1.4859 |
| 8 | Fairmont | Robeson County | 1.4188 |
| 9 | Columbia | Tyrrell County | 1.4148 |
| 10 | Rocky Mount | Edgecombe County | 1.4146 |
How rates are spread
Reading these rankings
The median effective rate in North Carolina is 0.81715 per $100. Half of places are above it and half below.
Effective rate is the fair way to compare places, because it accounts for how far each one's assessments are from market value. To estimate a bill for a particular home, use the combined tax rate and the assessed value on its page.
Source: North Carolina Department of Revenue, 2025-2026 County and Municipal Tax Rates and Effective Tax Rates. Retrieved 2026-10-24.
Get the North Carolina rates when they're published
One email when new rates are out, and one before the appeal deadline. Nothing else.