Common questions about North Carolina county property taxes — revaluation, rates, and appeals.
State law requires reappraisal at least every 8 years. Most urban counties — Mecklenburg, Guilford, Buncombe — are on a 4-year cycle, and Wake County is shifting to a 2-year cycle after its 2027 revaluation.
The revenue-neutral rate is the rate that would produce the same total property tax revenue as the prior year after a county-wide revaluation. NC counties must publish it but are not required to adopt it.
The tracker shows the next scheduled revaluation year for all 100 North Carolina counties and is updated as counties announce changes to their schedule.
The county Board of Commissioners adopts the property tax rate annually as part of the county budget. Cities, towns, and special districts set their own additional rates.
Assessed value is what the county tax assessor determines during revaluation and is used to calculate property taxes. It is intended to approximate market value as of the revaluation date, but market value can drift between revaluations.
Yes. Property owners can appeal to the county Board of Equalization and Review, typically within a window that opens shortly after revaluation notices are mailed. Further appeal goes to the NC Property Tax Commission and then to court.
Annual tax equals the assessed value divided by 100, multiplied by the combined tax rate (county + municipal + any special district rates), expressed in dollars per $100 of value.