North Carolina Property Taxes

Property taxes in North Carolina are an important source of funding for local government services such as schools, roads, and public safety. Property owners in North Carolina are responsible for paying property taxes annually, based on the assessed value of their property.

Assessment Process

In North Carolina, the local county assessor is responsible for determining the assessed value of a property. The assessed value is based on the market value of the property and takes into account recent sales of similar properties in the area, as well as the physical characteristics of the property itself. The assessed value is used to calculate the property tax owed.

Tax Rates

The property tax rate in North Carolina is set by the local county and can vary depending on the location of the property and the services provided by the local government. On average, property tax rates in North Carolina range from 0.75% to 1.5% of the assessed value.


North Carolina offers several exemptions to property owners to reduce the amount of property tax owed. Some of the most common exemptions include:

Homestead Exemption: A reduction in property taxes for eligible primary residents.

Elderly or Disabled Exemption: A reduction in property taxes for eligible seniors over the age of 65 or disabled individuals.

Conservation Land Use: A reduction in property taxes for eligible landowners who have dedicated their land for conservation purposes.


If a property owner disagrees with the assessed value of their property, they can file an appeal with the local county assessor. The appeal process typically involves a hearing where the property owner can present evidence to support their case.

In conclusion, property taxes play an important role in funding local government services in North Carolina. Property owners in North Carolina can take advantage of various exemptions and appeal processes to lower their property tax bill. It is important for property owners to understand the assessment process, tax rates, and exemptions available to better plan for and manage their property taxes.