Owning in North Carolina
Data from January 2026
Property tax in North Carolina
The typical owner in North Carolina pays $1,896 a year, about 0.66% of the home’s value (0.94% nationwide). Here are the exemptions and discounts the state publishes, the deadlines to claim them or appeal, and every county’s figure.
Key numbers in North Carolina
- Typical tax
- $1,896
- per year, typical household
- 39% less than the U.S.
- Effective rate
- 0.66%
- tax ÷ value (estimate)
- 30% less than the U.S.
- United States
- 0.94%
- national effective rate
- Exemptions and relief
- 3
- published by the state, with the source
The state's rules
North Carolina's rules, in one table
The assessment cap, the homestead exemption, when to protest and when to pay, as North Carolina's official source states them. Tap "What the source says" to read the exact text.
| Rule | What North Carolina says | Source |
|---|---|---|
| When to pay | The tax is due Sept. 1 of the fiscal year, but you can pay it without interest until the following Jan. 5. If you pay on or after Jan. 6, interest is 2% until Feb. 1 and then 3/4 of 1% a month. A county or city may give a discount for paying before Sept. 1. What the source says· G.S. 105-360“Taxes levied under this Subchapter by a taxing unit are due and payable on September 1 of the fiscal year for which the taxes are levied. Taxes are payable at par or face amount if paid before January 6 following the due date. Taxes paid on or after January 6 following the due date are subject to interest charges. … For the period January 6 to February 1, interest accrues at the rate of two percent (2%). … For the period February 1 until the principal amount of the taxes, the accrued interest, and any penalties are paid, interest accrues at the rate of three-fourths of one percent (3/4%) a month or fraction thereof. … the governing body of any county or municipality levying taxes under the provisions of this Subchapter shall have authority to establish a schedule of discounts to be applied to taxes paid prior to the due date prescribed in subsection (a) above.” | North Carolina Department of Revenue Verified November 6, 2026 |
Not verified yet: Cap on your home, Cap on other property, What triggers a new assessment, Homestead exemption, Protest deadline.
Did your assessment go up?By place
Every county, with its figure
What the typical owner pays in each county of North Carolina, with the typical home value and the effective rate. Highest tax first.
| Orange County | $4,162 | $459,500 | 0.91% |
|---|---|---|---|
| Wake County | $3,260 | $461,300 | 0.71% |
| Durham County | $3,092 | $389,400 | 0.79% |
| Mecklenburg County | $2,890 | $406,800 | 0.71% |
| Chatham County | $2,847 | $446,200 | 0.64% |
| Cabarrus County | $2,586 | $354,800 | 0.73% |
| Union County | $2,396 | $417,300 | 0.57% |
| Dare County | $2,391 | $460,400 | 0.52% |
| Buncombe County | $2,222 | $391,800 | 0.57% |
| Guilford County | $2,174 | $259,900 | 0.84% |
| New Hanover County | $2,105 | $387,800 | 0.54% |
| Forsyth County | $1,984 | $250,400 | 0.79% |
| Gaston County | $1,982 | $266,000 | 0.75% |
| Camden County | $1,952 | $337,100 | 0.58% |
| Iredell County | $1,952 | $321,400 | 0.61% |
| Johnston County | $1,908 | $305,600 | 0.62% |
| Brunswick County | $1,890 | $349,800 | 0.54% |
| Pender County | $1,883 | $299,000 | 0.63% |
| Lincoln County | $1,856 | $321,000 | 0.58% |
| Cumberland County | $1,850 | $199,200 | 0.93% |
| Moore County | $1,849 | $351,400 | 0.53% |
| Franklin County | $1,834 | $284,300 | 0.65% |
| Henderson County | $1,810 | $351,400 | 0.52% |
| Lee County | $1,785 | $240,200 | 0.74% |
| Currituck County | $1,760 | $378,800 | 0.46% |
| Pitt County | $1,734 | $208,900 | 0.83% |
| Polk County | $1,697 | $315,000 | 0.54% |
| Harnett County | $1,689 | $246,200 | 0.69% |
| Chowan County | $1,677 | $235,800 | 0.71% |
| Transylvania County | $1,674 | $373,600 | 0.45% |
| Granville County | $1,664 | $247,700 | 0.67% |
| Davie County | $1,595 | $253,900 | 0.63% |
| Haywood County | $1,583 | $279,200 | 0.57% |
| Pasquotank County | $1,573 | $234,600 | 0.67% |
| Rowan County | $1,554 | $238,400 | 0.65% |
| Onslow County | $1,502 | $236,400 | 0.64% |
| Alamance County | $1,494 | $241,500 | 0.62% |
| Wilson County | $1,471 | $186,000 | 0.79% |
| Hoke County | $1,465 | $219,300 | 0.67% |
| Craven County | $1,450 | $231,600 | 0.63% |
| Carteret County | $1,423 | $333,300 | 0.43% |
| Catawba County | $1,407 | $241,600 | 0.58% |
| Watauga County | $1,386 | $358,900 | 0.39% |
| Stanly County | $1,385 | $242,400 | 0.57% |
| Perquimans County | $1,375 | $231,700 | 0.59% |
| Madison County | $1,362 | $284,600 | 0.48% |
| Nash County | $1,362 | $191,000 | 0.71% |
| Tyrrell County | $1,331 | $164,500 | 0.81% |
| Person County | $1,328 | $213,900 | 0.62% |
| Randolph County | $1,324 | $197,100 | 0.67% |
| Davidson County | $1,320 | $219,100 | 0.60% |
| Edgecombe County | $1,306 | $125,100 | 1.04% |
| Beaufort County | $1,300 | $192,700 | 0.67% |
| Gates County | $1,296 | $170,800 | 0.76% |
| Cleveland County | $1,286 | $200,000 | 0.64% |
| Alexander County | $1,269 | $211,800 | 0.60% |
| Rockingham County | $1,258 | $168,600 | 0.75% |
| Vance County | $1,256 | $161,500 | 0.78% |
| Burke County | $1,253 | $185,400 | 0.68% |
| Washington County | $1,252 | $125,900 | 0.99% |
| Wayne County | $1,249 | $178,700 | 0.70% |
| Northampton County | $1,239 | $114,500 | 1.08% |
| Bladen County | $1,227 | $135,100 | 0.91% |
| Yadkin County | $1,220 | $181,200 | 0.67% |
| Pamlico County | $1,218 | $216,800 | 0.56% |
| Alleghany County | $1,217 | $214,800 | 0.57% |
| Halifax County | $1,216 | $106,200 | 1.15% |
| Ashe County | $1,190 | $243,100 | 0.49% |
| Clay County | $1,186 | $278,400 | 0.43% |
| Stokes County | $1,179 | $196,700 | 0.60% |
| Rutherford County | $1,178 | $201,800 | 0.58% |
| Hertford County | $1,168 | $119,200 | 0.98% |
| Martin County | $1,168 | $109,700 | 1.06% |
| Yancey County | $1,157 | $243,100 | 0.48% |
| Caldwell County | $1,150 | $192,200 | 0.60% |
| Anson County | $1,141 | $148,600 | 0.77% |
| Mitchell County | $1,141 | $220,100 | 0.52% |
| Caswell County | $1,140 | $164,500 | 0.69% |
| Richmond County | $1,138 | $127,800 | 0.89% |
| Sampson County | $1,130 | $150,700 | 0.75% |
| Columbus County | $1,120 | $146,000 | 0.77% |
| Warren County | $1,093 | $154,200 | 0.71% |
| Macon County | $1,074 | $251,900 | 0.43% |
| Surry County | $1,071 | $177,600 | 0.60% |
| Scotland County | $1,068 | $114,900 | 0.93% |
| Cherokee County | $1,064 | $232,300 | 0.46% |
| Greene County | $1,041 | $117,400 | 0.89% |
| Montgomery County | $1,037 | $161,700 | 0.64% |
| Lenoir County | $1,015 | $120,500 | 0.84% |
| Avery County | $1,010 | $265,800 | 0.38% |
| Wilkes County | $1,002 | $168,800 | 0.59% |
| Graham County | $979 | $170,600 | 0.57% |
| Jackson County | $976 | $284,700 | 0.34% |
| Hyde County | $975 | $124,000 | 0.79% |
| Jones County | $964 | $130,300 | 0.74% |
| Duplin County | $950 | $137,400 | 0.69% |
| McDowell County | $911 | $171,100 | 0.53% |
| Swain County | $859 | $207,000 | 0.41% |
| Robeson County | $820 | $94,500 | 0.87% |
| Bertie County | $778 | $98,500 | 0.79% |
- Orange $4,1620.91%
- Wake $3,2600.71%
- Durham $3,0920.79%
- Mecklenburg $2,8900.71%
- Chatham $2,8470.64%
- Cabarrus $2,5860.73%
- Union $2,3960.57%
- Dare $2,3910.52%
- Buncombe $2,2220.57%
- Guilford $2,1740.84%
- New Hanover $2,1050.54%
- Forsyth $1,9840.79%
- Gaston $1,9820.75%
- Camden $1,9520.58%
- Iredell $1,9520.61%
- Johnston $1,9080.62%
- Brunswick $1,8900.54%
- Pender $1,8830.63%
- Lincoln $1,8560.58%
- Cumberland $1,8500.93%
- Moore $1,8490.53%
- Franklin $1,8340.65%
- Henderson $1,8100.52%
- Lee $1,7850.74%
- Currituck $1,7600.46%
- Pitt $1,7340.83%
- Polk $1,6970.54%
- Harnett $1,6890.69%
- Chowan $1,6770.71%
- Transylvania $1,6740.45%
- Granville $1,6640.67%
- Davie $1,5950.63%
- Haywood $1,5830.57%
- Pasquotank $1,5730.67%
- Rowan $1,5540.65%
- Onslow $1,5020.64%
- Alamance $1,4940.62%
- Wilson $1,4710.79%
- Hoke $1,4650.67%
- Craven $1,4500.63%
- Carteret $1,4230.43%
- Catawba $1,4070.58%
- Watauga $1,3860.39%
- Stanly $1,3850.57%
- Perquimans $1,3750.59%
- Madison $1,3620.48%
- Nash $1,3620.71%
- Tyrrell $1,3310.81%
- Person $1,3280.62%
- Randolph $1,3240.67%
- Davidson $1,3200.60%
- Edgecombe $1,3061.04%
- Beaufort $1,3000.67%
- Gates $1,2960.76%
- Cleveland $1,2860.64%
- Alexander $1,2690.60%
- Rockingham $1,2580.75%
- Vance $1,2560.78%
- Burke $1,2530.68%
- Washington $1,2520.99%
- Wayne $1,2490.70%
- Northampton $1,2391.08%
- Bladen $1,2270.91%
- Yadkin $1,2200.67%
- Pamlico $1,2180.56%
- Alleghany $1,2170.57%
- Halifax $1,2161.15%
- Ashe $1,1900.49%
- Clay $1,1860.43%
- Stokes $1,1790.60%
- Rutherford $1,1780.58%
- Hertford $1,1680.98%
- Martin $1,1681.06%
- Yancey $1,1570.48%
- Caldwell $1,1500.60%
- Anson $1,1410.77%
- Mitchell $1,1410.52%
- Caswell $1,1400.69%
- Richmond $1,1380.89%
- Sampson $1,1300.75%
- Columbus $1,1200.77%
- Warren $1,0930.71%
- Macon $1,0740.43%
- Surry $1,0710.60%
- Scotland $1,0680.93%
- Cherokee $1,0640.46%
- Greene $1,0410.89%
- Montgomery $1,0370.64%
- Lenoir $1,0150.84%
- Avery $1,0100.38%
- Wilkes $1,0020.59%
- Graham $9790.57%
- Jackson $9760.34%
- Hyde $9750.79%
- Jones $9640.74%
- Duplin $9500.69%
- McDowell $9110.53%
- Swain $8590.41%
- Robeson $8200.87%
- Bertie $7780.79%
Effective rate: typical tax ÷ typical value, our estimate from two Census medians. Source: American Community Survey (ACS) 5-year estimates Average 2020–2024 American Community Survey (ACS) 5-year estimates (external site)
Exemptions
Which exemption fits you?
What North Carolina publishes for each case. You have to apply for almost all of them: none is applied on its own.
-
If you are an older owner
At 65 or older with prior-year income of $38,800 or less (2026 tax year), $25,000 or 50% of your home's appraised value, whichever is greater, is excluded from tax. Another option (the circuit breaker) limits your tax to 4% of your income, or 5% if you earn up to $58,200, and defers the rest; it cannot be combined with the exclusion. You file Form AV-9 with your county assessor by June 1.
What the source says· G.S. 105-277.1, 105-277.1B
“This program excludes the greater of the first $25,000 or 50% of the appraised value of the permanent residence of a qualifying owner. A qualifying owner must either be at least 65 years of age or be totally and permanently disabled. The owner cannot have an income amount for the previous year that exceeds the income eligibility limit for the current year, which for the 2026 tax year is $38,800. … Application Deadline: This application must be filed by June 1st to be timely filed.”
North Carolina Department of Revenue · Verified November 5, 2026
-
If you have a disability
If you are totally and permanently disabled and your income is under the limit ($38,800 for 2026), you get the same exclusion of $25,000 or 50% of the value. You must file the AV-9A disability certificate with your application, by June 1.
What the source says· G.S. 105-277.1
“A qualifying owner must either be at least 65 years of age or be totally and permanently disabled. … If you answer Yes, you must file Form AV-9A Certification of Disability.”
North Carolina Department of Revenue · Verified November 5, 2026
-
If you are a veteran
If you are an honorably discharged veteran with a total and permanent service-connected disability, the first $45,000 of your home's value is excluded. There is no age or income limit. It also applies to an unremarried surviving spouse.
What the source says· G.S. 105-277.1C
“This program excludes up to the first $45,000 of the appraised value of the permanent residence of a disabled veteran. … There is no age or income limitation for this program.”
North Carolina Department of Revenue · Verified November 5, 2026
How it works
Where your bill comes from
The local government puts a value on your home, subtracts the exemptions you apply for and applies the rate of each body that taxes it: the county, the city, the school district and others.
- The value assigned to your home
- The exemptions you apply for
- The rates of each taxing body (county, city, schools)
- Your yearly bill
The effective rate on this page is something else: our estimate (typical tax ÷ typical value, from Census data) for comparing places. It is not the rate your local government sets.
Buying or selling
Taxes on the sale
Some states charge a tax or fee when the deed is recorded. What the official source says:
-
Excise tax on conveyances
When the deed is recorded, the seller pays the county register of deeds $1 for each $500 of the price.
N.C.G.S. §105-228.30 · North Carolina General Assembly (statute) · Verified October 15, 2026
Frequently asked questions
How much is property tax in North Carolina?
The typical owner pays $1,896 a year, about 0.66% of the home’s value, per the Census (Average 2020–2024). Nationwide the effective rate is 0.94%. Your bill depends on your county, city, school district and the exemptions you claim.
When is property tax paid in North Carolina?
The tax is due Sept. 1 of the fiscal year, but you can pay it without interest until the following Jan. 5. If you pay on or after Jan. 6, interest is 2% until Feb. 1 and then 3/4 of 1% a month. A county or city may give a discount for paying before Sept. 1.
Which county in North Carolina pays the most property tax?
By amount, the highest typical tax is in Orange County ($4,162) and the lowest in Bertie County ($778). By effective rate, the highest is Halifax County (1.15%) and the lowest Jackson County (0.34%).
What is the effective rate?
The typical tax divided by the typical home value in the same place. It is our estimate from two Census medians, not the rate your local government sets; it is for comparing places.