Calculate your property tax for NC. Enter your home value, apply exemptions, and see your estimated annual tax.
North Carolina's effective property tax rates are below the national average, commonly 0.7% to 0.9% of market value. Property is assessed at 100% of market value, and each county must revalue property at least every eight years (many populous counties do so every four). Taxes are levied by the county and municipality; there is no separate school property tax bill because schools are funded through the county levy. North Carolina has no broad homestead exemption, but it offers three targeted relief programs for seniors, the disabled, and disabled veterans. This guide explains the calculation, the relief programs, and how to appeal after a revaluation; the calculator below estimates your bill.
The formula is (Appraised Value − Exclusions) × Combined Rate = Annual Tax. The county assessor appraises property at 100% of market value as of the most recent countywide revaluation, and that value generally stays fixed until the next revaluation (barring improvements or corrections). Your combined rate is the county rate plus any municipal rate, expressed per $100 of value. Because values are locked between revaluations, bills tend to be stable for several years and then can jump in a revaluation year — the moment when appeals matter most.
North Carolina's main homeowner relief is the Elderly or Disabled Exclusion: qualifying owners who are 65 or older or totally and permanently disabled, with income under an annually adjusted limit (roughly $37,900 for recent years), can exclude the greater of $25,000 or 50% of their home's appraised value from taxation. An alternative, the Circuit Breaker Tax Deferment Program, caps the tax at a percentage of income for qualifying seniors/disabled owners with somewhat higher income limits, deferring the excess (which becomes a lien payable when the home is sold or the owner dies). Homeowners choose the program that helps them most; you cannot use both simultaneously.
North Carolina's Disabled Veteran Exclusion removes the first $45,000 of appraised value from taxation for honorably discharged veterans with a 100% permanent and total service-connected disability (or who receive benefits for specially adapted housing), with no income limit. The benefit also extends to certain surviving spouses. Because this exclusion is not income-tested, it is available to a broad group of disabled veterans regardless of retirement income.
Effective rates below are drawn from our county datasets. Select any county for its dedicated calculator and local detail.
| County | Effective Rate | Est. tax on $320,000 |
|---|---|---|
| Guilford | 0.82% | $2,624 |
| Wake | 0.84% | $2,688 |
| Mecklenburg | 0.89% | $2,848 |
Estimates apply each county's effective rate to a $320,000 market value for comparison only; your actual bill depends on your own assessed value, exemptions, and local levies.
North Carolina property taxes are billed once a year: they are due September 1 and become delinquent after January 5 (interest begins January 6). To challenge your appraised value — most relevant in a revaluation year — you appeal to the county Board of Equalization and Review, which typically convenes in the spring and must be petitioned before it adjourns; unresolved appeals go to the state Property Tax Commission. The strongest evidence is recent comparable sales near the revaluation's effective date or an independent appraisal. Applications for the elderly/disabled and veteran exclusions are generally due by June 1.
Consider a $320,000 home with a combined county-plus-city rate near 0.85% of value. The annual tax is roughly $2,700. A qualifying senior using the Elderly Exclusion could exclude the greater of $25,000 or 50% of value — here $160,000 — cutting the taxable value to $160,000 and roughly halving the bill. A 100% disabled veteran would exclude $45,000 with no income test. Estimate your own figure in the calculator below.
How often does North Carolina reappraise property? At least every eight years by law; many larger counties revalue every four years. Values generally stay fixed between revaluations.
Is there a homestead exemption in North Carolina? There is no broad homestead exemption, but the Elderly or Disabled Exclusion, the Circuit Breaker deferment, and the Disabled Veteran Exclusion provide targeted relief.
How much is the Elderly or Disabled Exclusion? The greater of $25,000 or 50% of the home's appraised value, for owners 65+ or totally and permanently disabled with income under an annual limit (about $37,900 recently).
What is the Disabled Veteran Exclusion? It removes the first $45,000 of appraised value for 100% permanently and totally disabled veterans, with no income limit; certain surviving spouses also qualify.
When are North Carolina property taxes due? They are due September 1 and become delinquent after January 5, with interest starting January 6.
North Carolina assesses real property at 100% of market value and requires each county to reappraise at least once every eight years, though many populous counties do so every four. Because values can jump sharply after a long gap between reappraisals, the reappraisal year is the most important time to review your notice. The state offers three main relief programs for qualifying owners: the Elderly or Disabled Homestead Exclusion (which excludes the greater of $25,000 or 50% of the home's value for owners 65+ or totally disabled, subject to an income limit), the Circuit Breaker deferment that caps taxes as a percentage of income, and the Disabled Veteran Exclusion (up to $45,000 of value, with no income limit for honorably discharged veterans with a qualifying disability).
Owners of working farmland, horticultural land, or forestland can apply for Present-Use Value (PUV) taxation, which values enrolled acreage on its agricultural productivity rather than its market value; withdrawing the land later can trigger deferred taxes. Applications for exclusions and PUV are generally due during the regular listing period in January. If you disagree with your assessed value, you first appeal informally to the county assessor and then formally to the county Board of Equalization and Review, with a further appeal available to the state Property Tax Commission. Because North Carolina keeps assessments at full market value, an appeal supported by recent comparable sales can meaningfully reduce your bill in the years between reappraisals.
A North Carolina bill usually combines a county rate with a municipal rate if you live inside city limits, and may add special-district charges for fire protection, EMS, or downtown service areas. Two homes with identical values can owe very different totals depending on whether they sit inside or outside a town's boundary. North Carolina also collects the property tax on registered vehicles through the Tag & Tax Together program, so your car tax is paid alongside your registration rather than as a separate real-estate bill. Because the state holds assessments at full market value and rates are set locally each year during the budget cycle, the most reliable estimate comes from applying your specific county-plus-municipal rate to your current assessed value, which you can do in the calculator below.
Keep a copy of your reappraisal notice and compare the county's stated value against what similar homes on your street have actually sold for in the past year. If the assessed value is clearly higher than realistic sale prices, gather three to five recent comparable sales, photograph any condition issues that reduce value, and file your appeal before the county Board of Equalization and Review adjourns. If you are 65 or older, permanently disabled, or a qualifying veteran, confirm each January that your Homestead Exclusion, Circuit Breaker, or Disabled Veteran Exclusion is still applied, because these must be maintained and can save hundreds to thousands of dollars every year. Finally, remember that municipal annexation or a new fire-service district can raise your combined rate even when your assessed value has not changed.
Enter your home value, select your state, and see your estimated annual property tax.