Property Tax Rates & Rules
North Carolina has an average effective property tax rate of 0.77%, making it a mid-range property tax state. On a median-valued home of $310,000, the typical annual property tax bill is $2,387. Homeowners may qualify for a homestead exemption, which can reduce the taxable value of a primary residence. Exclusion for disabled veterans and limited income protection. Senior citizens may qualify for additional exemptions or tax relief programs. If you believe your property is over-assessed, you have the right to appeal.
Assessment Method
Reappraisal required at least every 8 years; many counties do 4 years.
Homestead Exemption Details
Exclusion for disabled veterans and limited income protection.
Senior Exemption Details
Elderly Exclusion: Greater of $25,000 or 50% of value for low-income 65+.
How to Appeal Your Assessment
Appeal to County Board of Equalization and Review (BER).
What is the property tax rate in North Carolina?
North Carolina has an average effective property tax rate of 0.77%. On a home valued at $310,000, the typical annual property tax bill is approximately $2,387. Rates vary by county — Scotland has the highest rates while Watauga has the lowest.
Does North Carolina have a homestead exemption?
Yes. North Carolina offers a homestead exemption for primary residences. Exclusion for disabled veterans and limited income protection.
How is property assessed in North Carolina?
North Carolina assesses property at 100%. Reappraisal required at least every 8 years; many counties do 4 years. The assessed value is then multiplied by the local mill rate to determine your property tax bill.
How do I appeal my property tax assessment in North Carolina?
Appeal to County Board of Equalization and Review (BER).
Are there senior property tax exemptions in North Carolina?
Yes. North Carolina offers property tax relief for senior citizens. Elderly Exclusion: Greater of $25,000 or 50% of value for low-income 65+.
When are property taxes due in North Carolina?
North Carolina property taxes are paid on a Due Sept 1; delinquent after Jan 5.. Contact your county tax collector for exact due dates and payment options for your area.
How does North Carolina property tax compare to neighboring states?
North Carolina's average effective rate of 0.77% is close to the national average of approximately 1.1%. Use the comparison table above to see how neighboring states compare.
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Official Source
North Carolina Tax Authority
Last verified: 2026-03-31 · Always confirm current rates before making real estate decisions.