North Carolina

Property Tax Rates & Rules

0.77%

Effective Rate

$2,387

Median Annual Tax

$310k

Median Home Value

Available

Homestead Exempt

Full Tax Details

Avg Effective Rate0.77%

Median Home Value$310,000

Median Annual Tax$2,387

Assessment Ratio100%

Homestead ExemptionYes

Senior ExemptionYes

Highest Rate CountyScotland

Lowest Rate CountyWatauga

Payment ScheduleDue Sept 1; delinquent after Jan 5.

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).

Official Source

North Carolina Tax Authority

Last verified: 2026-03-31 · Always confirm current rates before making real estate decisions.