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North Carolina property tax

Start with your county. Published tax dates and rules link to the official source.

Statewide rules

✓ Verified — Last verified October 24, 2026

Penalty statute

G.S. 105-360(a): 2% interest for January 6–February 1, then 0.75% monthly or fraction thereof.

Official source. Statutory. Verified .

Appeal process

Appeal a local Board of Equalization and Review or county commissioners' decision to the state Property Tax Commission; refusal to hear or decide can also be appealed.

Official source. Verified .

Who may represent homeowners

At the state Property Tax Commission, a family member cannot represent another family member, and an attorney-in-fact cannot represent the power-of-attorney grantor.

Official source. Verified .

Disabled Veteran Exclusion

Honorable/under-honorable discharge and permanent total service-connected disability or specially adapted housing benefits under 38 USC 2101; disabled by January 1. No age/income limit.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Tools and Census comparisons

Property tax calculators | Compare counties

Highest estimated rates in North Carolina | Lowest estimated rates in North Carolina

Every county page includes a Census bill estimate and assessment check where usable survey estimates are available.

Counties and county equivalents

Common questions

How do property tax appeals work in North Carolina?

Appeal a local Board of Equalization and Review or county commissioners' decision to the state Property Tax Commission; refusal to hear or decide can also be appealed.

Who may represent a homeowner in a North Carolina property tax appeal?

At the state Property Tax Commission, a family member cannot represent another family member, and an attorney-in-fact cannot represent the power-of-attorney grantor.

Sources

www.ncleg.gov
For the period January 6 to February 1, interest accrues at the rate of two percent (2%). (2) For the period February 1 until the principal amount of the taxes, the accrued interest, and any penalties are paid, interest accrues at the rate of three‑fourths of one percent (3/4%) a month or fraction thereof.

Verified October 24, 2026

www.ncdor.gov
You must receive a decision from the local board of equalization and review or the local board of county commissioners before you may file an appeal with the Property Tax Commission. An appeal may also be filed if the local board refuses to provide a hearing or issue a decision.

Verified October 24, 2026

www.ncdor.gov
A family member may not represent another family member; an attorney-in-fact may not represent the grantor of the power of attorney.

Verified October 24, 2026

www.ncdor.gov
Disabled Veteran Exclusion

Verified October 24, 2026

www.ncdor.gov
A disabled veteran is defined as a veteran whose character of service at separation was honorable or under honorable conditions and who has a total and permanent service-connected disability or who received benefits for specially adapted housing under 38 U.S.C. 2101. The applicant must have been disabled as of January 1 of the year in which the benefit is requested. There is no age or income limitation for this program.

Verified October 24, 2026