North Carolina property tax by county

Property tax rate by county in North Carolina

Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103 and B25077.

Why county rates vary so much

Property tax is set locally, not by the state, so the rate depends on the county, city, school district, and special districts where a home sits, and on how those local budgets compare to local home values. A county with low home values can still have a high effective rate if its local budgets are large, and a wealthy county can have a low effective rate. The effective rate shown here is the median tax bill divided by the median home value, which is the standard way to compare places; your own bill depends on your assessment and any exemptions.

For North Carolina's income and retirement taxes, see North Carolina income tax and North Carolina retirement taxes.

How does North Carolina assess homes for property tax?

North Carolina assesses homes at 100% of market value, the same in every county.

Assessed at 100% of true value in money, with no fractional assessment. Counties must reappraise all real property at least once every eight years, and many do it more often.

Is there a homestead exemption in North Carolina?

North Carolina has no general homestead exemption. Relief is targeted through the three programs below.

Other state relief for homeowners:

• Seniors and disabled owners: The elderly or disabled exclusion removes the greater of $25,000 or 50% of the home's appraised value. You must be 65 or older or totally and permanently disabled, with prior-year income no higher than $37,900 for the 2025 tax year. File by June 1.
• Disabled veterans: The disabled veteran exclusion removes the first $45,000 of appraised value for an honorably discharged veteran with a total and permanent service-connected disability. There is no age or income limit, and it extends to a qualifying unremarried surviving spouse.
• A circuit-breaker deferment caps taxes at 4% or 5% of income for owners 65+ or totally disabled who have lived in the home five years or more. Tax above the cap is deferred as a lien, and the last three years of deferred tax come due if you sell, die or stop using it as a primary residence. You must reapply annually.

North Carolina sets these rules and each county's property tax office applies them, which is where the application, the filing deadline and the form come from. Some counties add programs of their own; where we have checked a county, its page lists them.

When are property taxes due in North Carolina?

A single annual bill, due September 1. You can pay without interest through January 5; anything paid on or after January 6 is delinquent and accrues interest.

That is the state rule. Each county issues and collects its own bill, so the dates printed on your statement are the ones that bind you.

How do you appeal a property assessment in North Carolina?

You contest the assessed value with the County Board of Equalization and Review, then the Property Tax Commission. The filing deadline is typically before the county board adjourns (varies by county). Start with an informal review by the assessor, then the county Board of Equalization and Review, which convenes around the first week of April. Its adjournment date varies by county. From there you have 30 days to appeal to the state Property Tax Commission.

North Carolina property-tax rules from primary state sources (revenue department and statute), reviewed September 7, 2026. Exemption amounts and credits change; confirm the current figures with your county assessor. Sources: assessment, exemptions, due dates, appeals.