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SALES ASSESSMENT RATIO STUDIES
AS OF JANUARY 1, 2017
North Carolina Department of Revenue
Local Government Division
Introduction
This report is a compilation of the sales assessment ratio studies, which were
conducted pursuant to the provisions of N.C.G.S. 105-284. The sales assessment ratios
contained in this report are used to equalize the public service company property
valuations.
The studies were conducted in accordance with the Sales Ratio Study seminars
instructed by the staff of the Property Tax Division. The ratios have sale transactions,
which occurred during the period from 01/01/2016 to 12/31/2016.
The information contained in this report has been calculated with the source data
submitted by each county, and has been reviewed by the staff of the Local Government
Division. This report should be viewed as a compilation of the sales-assessment ratios
effective as of 01/01/2017.
Any questions concerning this report should be directed to one of the following
people:
Michael S. Connolly, Revenue Administrative Officer III
George Hermane, Property Valuation Specialist II
Local Government Division
Property Tax Section
P. O. Box 871
Raleigh, N.C. 27602
(919)-814-1129
The Sales Ratio Study is a study used to measure the level of appraisal. By checking the
level of appraisal and equalizing values of the Public Service Companies of 4th and 7th
year counties, we are ensuring fairness and equality amongst all taxpayers.
When reviewing this book, you will find the following columns: Revaluation Year,
Median, Tax Rate, Effective Tax Rate and the COD (Coefficient of Dispersion). The list
below gives an explanation of what each column represents.
Revaluation Year
This is the year of the last revaluation for the county identified in the same row.
Median
This column represents the final sales ratio value certified by the Department of Revenue.
We calculate the median by aligning all of the ratios for a particular county from highest
to lowest, and then selecting the middle value. If there is an odd number of values the
median is the middle number, if there is an even number of values, the median is the two
middle values added together and then divided by two. The median is chosen over other
central tendencies such as the mean (average), because it is effected less by outliers.
Tax Rate
This is the actual tax rate of the current tax year.
Effective Tax Rate
The effective tax rate is the actual tax rate multiplied by the assessment level (median).
Coefficient of Dispersion
The Coefficient of Dispersion is used to measure uniformity in the sales ratio study. A
high COD shows that there is a large variance between the highest ratios and the lowest
ratios compared to the median. A low COD represents conformity amongst the county.
In a reappraisal year, we would expect the COD to be lower than in non-reappraisal
years.
County
Revaluation
Year Median Rate
Effective Tax
Rate COD
1 ALAMANCE 2017 99.66 .5800 57.80 8.71
2 ALEXANDER 2015 95.34 .7900 75.32 19.73
3 ALLEGHANY 2015 107.72 .5125 55.21 26.33
4 ANSON 2010 95.68 .8010 76.64 14.76
5 ASHE 2015 103.20 .4430 45.72 28.48
6 AVERY 2014 89.92 .5500 49.46 25.57
7 BEAUFORT 2010 105.04 .5500 57.77 37.52
8 BERTIE 2012 96.95 .8300 80.47 31.18
9 BLADEN 2015 100.09 .8200 82.07 47.13
10 BRUNSWICK 2015 95.60 .4850 46.37 13.91
11 BUNCOMBE 2017 98.73 .5390 53.22 14.49
12 BURKE 2013 94.16 .6950 65.44 13.45
13 CABARRUS 2016 95.33 .7000 66.73 7.13
14 CALDWELL 2013 96.79 .6300 60.98 20.60
15 CAMDEN 2015 97.84 .7200 70.44 38.75
16 CARTERET 2015 98.52 .3100 30.54 19.93
17 CASWELL 2016 99.34 .7459 74.10 9.18
18 CATAWBA 2015 95.76 .5750 55.06 12.55
19 CHATHAM 2017 99.17 .6281 62.29 11.11
20 CHEROKEE 2012 95.27 .5200 49.54 40.37
21 CHOWAN 2014 98.86 .7400 73.16 23.72
22 CLAY 2010 125.58 .3800 47.72 42.96
23 CLEVELAND 2016 96.28 .7200 69.32 24.06
24 COLUMBUS 2013 96.29 .8050 77.51 34.81
25 CRAVEN 2016 99.00 .5394 53.40 12.40
26 CUMBERLAND 2017 99.54 .7990 79.53 7.71
27 CURRITUCK 2013 91.50 .4800 43.92 22.30
28 DARE 2013 90.27 .4700 42.43 15.84
29 DAVIDSON 2015 97.77 .5400 52.80 8.56
30 DAVIE 2017 98.28 .7280 71.55 13.94
31 DUPLIN 2017 97.50 .6950 67.76 13.41
32 DURHAM 2016 93.34 .7679 71.68 9.03
33 EDGECOMBE 2017 100.00 .9500 95.00 13.55
34 FORSYTH 2017 99.80 .7235 72.21 9.40
35 FRANKLIN 2012 87.28 .8950 78.12 11.44
36 GASTON 2015 92.59 .8700 80.55 23.50
37 GATES 2017 98.84 .7600 75.12 10.22
38 GRAHAM 2015 98.14 .5850 57.41 11.59
39 GRANVILLE 2010 96.02 .8800 84.50 19.50
40 GREENE 2013 101.70 .7860 79.94 38.30
41 GUILFORD 2017 99.75 .7305 72.87 4.49
42 HALIFAX 2015 97.70 .7800 76.21 27.31
43 HARNETT 2017 99.52 .7500 74.64 17.61
44 HAYWOOD 2017 98.82 .5850 57.81 8.20
45 HENDERSON 2015 86.75 .5650 49.01 19.06
46 HERTFORD 2011 116.07 .8400 97.50 33.53
47 HOKE 2014 102.15 .7500 76.61 10.73
48 HYDE 2017 98.46 .7300 71.88 29.47
49 IREDELL 2015 94.10 .5275 49.64 9.88
50 JACKSON 2016 101.65 .3700 37.61 15.48
2017 List of the Sales Ratio Study Sorted Alphabetically by County
County
Revaluation
Year Median Rate
Effective Tax
Rate COD
2017 List of the Sales Ratio Study Sorted Alphabetically by County
51 JOHNSTON 2011 90.88 .7800 70.89 10.76
52 JONES 2014 95.71 .8400 80.40 21.14
53 LEE 2013 96.95 .7950 77.08 10.78
54 LENOIR 2017 99.36 .8350 82.97 4.16
55 LINCOLN 2015 91.34 .6110 55.81 27.85
56 MACON 2015 102.73 .3490 35.85 22.85
57 MADISON 2012 81.72 .5200 42.49 53.46
58 MARTIN 2017 101.48 .7900 80.17 27.03
59 MCDOWELL 2011 96.66 .5500 53.16 23.93
60 MECKLENBURG 2011 80.01 .8157 65.26 15.60
61 MITCHELL 2014 102.84 .5800 59.65 27.09
62 MONTGOMERY 2012 97.43 .6200 60.41 44.23
63 MOORE 2015 97.93 .4650 45.54 21.15
64 NASH 2017 98.42 .6700 65.94 15.58
65 NEW HANOVER 2017 95.28 .5700 54.31 9.10
66 NORTHAMPTON 2015 100.00 .9200 92.00 27.16
67 ONSLOW 2014 100.17 .6750 67.61 12.29
68 ORANGE 2017 100.00 .8377 83.77 4.68
69 PAMLICO 2012 95.15 .6250 59.47 25.47
70 PASQUOTANK 2014 96.30 .7700 74.15 43.74
71 PENDER 2011 91.90 .6850 62.95 24.10
72 PERQUIMANS 2016 103.64 .5700 59.07 26.83
73 PERSON 2013 98.28 .7000 68.80 23.99
74 PITT 2016 98.83 .6960 68.79 11.98
75 POLK 2017 99.97 .5294 52.92 6.14
76 RANDOLPH 2014 92.57 .6525 60.40 12.78
77 RICHMOND 2016 97.69 .7900 77.18 10.28
78 ROBESON 2010 98.50 .7700 75.85 28.56
79 ROCKINGHAM 2011 101.52 .6960 70.66 34.31
80 ROWAN 2015 96.66 .6625 64.04 7.74
81 RUTHERFORD 2012 92.95 .6070 56.42 39.31
82 SAMPSON 2011 100.20 .8250 82.67 49.60
83 SCOTLAND 2011 104.15 1.0100 105.19 13.46
84 STANLY 2017 98.33 .6700 65.88 5.19
85 STOKES 2017 99.88 .6600 65.92 3.89
86 SURRY 2016 98.23 .5820 57.17 8.80
87 SWAIN 2013 98.55 .3600 35.48 50.76
88 TRANSYLVANIA 2016 97.07 .5110 49.60 17.33
89 TYRRELL 2017 99.75 .8300 82.79 28.68
90 UNION 2015 88.40 .7810 69.04 11.81
91 VANCE 2016 97.87 .8900 87.10 25.11
92 WAKE 2016 94.30 .6150 57.99 9.31
93 WARREN 2017 102.94 .7600 78.23 50.99
94 WASHINGTON 2013 102.99 .8550 88.06 10.29
95 WATAUGA 2014 101.39 .3530 35.79 30.18
96 WAYNE 2011 98.73 .6635 65.51 15.55
97 WILKES 2013 94.93 .6700 63.60 15.98
98 WILSON 2016 102.19 .7300 74.60 28.37
99 YADKIN 2017 100.37 .6600 66.24 12.15
100 YANCEY 2016 94.16 .6000 56.50 29.15
County
Revaluation
Year Median Rate
Effective Tax
Rate COD
1 CLAY 2010 125.58 .3800 47.72 42.96
2 HERTFORD 2011 116.07 .8400 97.50 33.53
3 ALLEGHANY 2015 107.72 .5125 55.21 26.33
4 BEAUFORT 2010 105.04 .5500 57.77 37.52
5 SCOTLAND 2011 104.15 1.0100 105.19 13.46
6 PERQUIMANS 2016 103.64 .5700 59.07 26.83
7 ASHE 2015 103.20 .4430 45.72 28.48
8 WASHINGTON 2013 102.99 .8550 88.06 10.29
9 WARREN 2017 102.94 .7600 78.23 50.99
10 MITCHELL 2014 102.84 .5800 59.65 27.09
11 MACON 2015 102.73 .3490 35.85 22.85
12 WILSON 2016 102.19 .7300 74.60 28.37
13 HOKE 2014 102.15 .7500 76.61 10.73
14 GREENE 2013 101.70 .7860 79.94 38.30
15 JACKSON 2016 101.65 .3700 37.61 15.48
16 ROCKINGHAM 2011 101.52 .6960 70.66 34.31
17 MARTIN 2017 101.48 .7900 80.17 27.03
18 WATAUGA 2014 101.39 .3530 35.79 30.18
19 YADKIN 2017 100.37 .6600 66.24 12.15
20 SAMPSON 2011 100.20 .8250 82.67 49.60
21 ONSLOW 2014 100.17 .6750 67.61 12.29
22 BLADEN 2015 100.09 .8200 82.07 47.13
23 EDGECOMBE 2017 100.00 .9500 95.00 13.55
24 NORTHAMPTON 2015 100.00 .9200 92.00 27.16
25 ORANGE 2017 100.00 .8377 83.77 4.68
26 POLK 2017 99.97 .5294 52.92 6.14
27 STOKES 2017 99.88 .6600 65.92 3.89
28 FORSYTH 2017 99.80 .7235 72.21 9.40
29 GUILFORD 2017 99.75 .7305 72.87 4.49
30 TYRRELL 2017 99.75 .8300 82.79 28.68
31 ALAMANCE 2017 99.66 .5800 57.80 8.71
32 CUMBERLAND 2017 99.54 .7990 79.53 7.71
33 HARNETT 2017 99.52 .7500 74.64 17.61
34 LENOIR 2017 99.36 .8350 82.97 4.16
35 CASWELL 2016 99.34 .7459 74.10 9.18
36 CHATHAM 2017 99.17 .6281 62.29 11.11
37 CRAVEN 2016 99.00 .5394 53.40 12.40
38 CHOWAN 2014 98.86 .7400 73.16 23.72
39 GATES 2017 98.84 .7600 75.12 10.22
40 PITT 2016 98.83 .6960 68.79 11.98
41 HAYWOOD 2017 98.82 .5850 57.81 8.20
42 BUNCOMBE 2017 98.73 .5390 53.22 14.49
43 WAYNE 2011 98.73 .6635 65.51 15.55
44 SWAIN 2013 98.55 .3600 35.48 50.76
45 CARTERET 2015 98.52 .3100 30.54 19.93
46 ROBESON 2010 98.50 .7700 75.85 28.56
47 HYDE 2017 98.46 .7300 71.88 29.47
48 NASH 2017 98.42 .6700 65.94 15.58
49 STANLY 2017 98.33 .6700 65.88 5.19
50 DAVIE 2017 98.28 .7280 71.55 13.94
2017 List of the Sales Ratio Study Sorted Alphabetically by Median
County
Revaluation
Year Median Rate
Effective Tax
Rate COD
2017 List of the Sales Ratio Study Sorted Alphabetically by Median
51 PERSON 2013 98.28 .7000 68.80 23.99
52 SURRY 2016 98.23 .5820 57.17 8.80
53 GRAHAM 2015 98.14 .5850 57.41 11.59
54 MOORE 2015 97.93 .4650 45.54 21.15
55 VANCE 2016 97.87 .8900 87.10 25.11
56 CAMDEN 2015 97.84 .7200 70.44 38.75
57 DAVIDSON 2015 97.77 .5400 52.80 8.56
58 HALIFAX 2015 97.70 .7800 76.21 27.31
59 RICHMOND 2016 97.69 .7900 77.18 10.28
60 DUPLIN 2017 97.50 .6950 67.76 13.41
61 MONTGOMERY 2012 97.43 .6200 60.41 44.23
62 TRANSYLVANIA 2016 97.07 .5110 49.60 17.33
63 BERTIE 2012 96.95 .8300 80.47 31.18
64 LEE 2013 96.95 .7950 77.08 10.78
65 CALDWELL 2013 96.79 .6300 60.98 20.60
66 MCDOWELL 2011 96.66 .5500 53.16 23.93
67 ROWAN 2015 96.66 .6625 64.04 7.74
68 PASQUOTANK 2014 96.30 .7700 74.15 43.74
69 COLUMBUS 2013 96.29 .8050 77.51 34.81
70 CLEVELAND 2016 96.28 .7200 69.32 24.06
71 GRANVILLE 2010 96.02 .8800 84.50 19.50
72 CATAWBA 2015 95.76 .5750 55.06 12.55
73 JONES 2014 95.71 .8400 80.40 21.14
74 ANSON 2010 95.68 .8010 76.64 14.76
75 BRUNSWICK 2015 95.60 .4850 46.37 13.91
76 ALEXANDER 2015 95.34 .7900 75.32 19.73
77 CABARRUS 2016 95.33 .7000 66.73 7.13
78 NEW HANOVER 2017 95.28 .5700 54.31 9.10
79 CHEROKEE 2012 95.27 .5200 49.54 40.37
80 PAMLICO 2012 95.15 .6250 59.47 25.47
81 WILKES 2013 94.93 .6700 63.60 15.98
82 WAKE 2016 94.30 .6150 57.99 9.31
83 BURKE 2013 94.16 .6950 65.44 13.45
84 YANCEY 2016 94.16 .6000 56.50 29.15
85 IREDELL 2015 94.10 .5275 49.64 9.88
86 DURHAM 2016 93.34 .7679 71.68 9.03
87 RUTHERFORD 2012 92.95 .6070 56.42 39.31
88 GASTON 2015 92.59 .8700 80.55 23.50
89 RANDOLPH 2014 92.57 .6525 60.40 12.78
90 PENDER 2011 91.90 .6850 62.95 24.10
91 CURRITUCK 2013 91.50 .4800 43.92 22.30
92 LINCOLN 2015 91.34 .6110 55.81 27.85
93 JOHNSTON 2011 90.88 .7800 70.89 10.76
94 DARE 2013 90.27 .4700 42.43 15.84
95 AVERY 2014 89.92 .5500 49.46 25.57
96 UNION 2015 88.40 .7810 69.04 11.81
97 FRANKLIN 2012 87.28 .8950 78.12 11.44
98 HENDERSON 2015 86.75 .5650 49.01 19.06
99 MADISON 2012 81.72 .5200 42.49 53.46
100 MECKLENBURG 2011 80.01 .8157 65.26 15.60
County
Revaluation
Year Median Rate
Effective Tax
Rate COD
1 SCOTLAND 2011 104.15 1.0100 105.19 13.46
2 EDGECOMBE 2017 100.00 .9500 95.00 13.55
3 NORTHAMPTON 2015 100.00 .9200 92.00 27.16
4 FRANKLIN 2012 87.28 .8950 78.12 11.44
5 VANCE 2016 97.87 .8900 87.10 25.11
6 GRANVILLE 2010 96.02 .8800 84.50 19.50
7 GASTON 2015 92.59 .8700 80.55 23.50
8 WASHINGTON 2013 102.99 .8550 88.06 10.29
9 HERTFORD 2011 116.07 .8400 97.50 33.53
10 JONES 2014 95.71 .8400 80.40 21.14
11 ORANGE 2017 100.00 .8377 83.77 4.68
12 LENOIR 2017 99.36 .8350 82.97 4.16
13 TYRRELL 2017 99.75 .8300 82.79 28.68
14 BERTIE 2012 96.95 .8300 80.47 31.18
15 SAMPSON 2011 100.20 .8250 82.67 49.60
16 BLADEN 2015 100.09 .8200 82.07 47.13
17 MECKLENBURG 2011 80.01 .8157 65.26 15.60
18 COLUMBUS 2013 96.29 .8050 77.51 34.81
19 ANSON 2010 95.68 .8010 76.64 14.76
20 CUMBERLAND 2017 99.54 .7990 79.53 7.71
21 LEE 2013 96.95 .7950 77.08 10.78
22 MARTIN 2017 101.48 .7900 80.17 27.03
23 RICHMOND 2016 97.69 .7900 77.18 10.28
24 ALEXANDER 2015 95.34 .7900 75.32 19.73
25 GREENE 2013 101.70 .7860 79.94 38.30
26 UNION 2015 88.40 .7810 69.04 11.81
27 HALIFAX 2015 97.70 .7800 76.21 27.31
28 JOHNSTON 2011 90.88 .7800 70.89 10.76
29 ROBESON 2010 98.50 .7700 75.85 28.56
30 PASQUOTANK 2014 96.30 .7700 74.15 43.74
31 DURHAM 2016 93.34 .7679 71.68 9.03
32 WARREN 2017 102.94 .7600 78.23 50.99
33 GATES 2017 98.84 .7600 75.12 10.22
34 HOKE 2014 102.15 .7500 76.61 10.73
35 HARNETT 2017 99.52 .7500 74.64 17.61
36 CASWELL 2016 99.34 .7459 74.10 9.18
37 CHOWAN 2014 98.86 .7400 73.16 23.72
38 GUILFORD 2017 99.75 .7305 72.87 4.49
39 WILSON 2016 102.19 .7300 74.60 28.37
40 HYDE 2017 98.46 .7300 71.88 29.47
41 DAVIE 2017 98.28 .7280 71.55 13.94
42 FORSYTH 2017 99.80 .7235 72.21 9.40
43 CAMDEN 2015 97.84 .7200 70.44 38.75
44 CLEVELAND 2016 96.28 .7200 69.32 24.06
45 PERSON 2013 98.28 .7000 68.80 23.99
46 CABARRUS 2016 95.33 .7000 66.73 7.13
47 ROCKINGHAM 2011 101.52 .6960 70.66 34.31
48 PITT 2016 98.83 .6960 68.79 11.98
49 DUPLIN 2017 97.50 .6950 67.76 13.41
50 BURKE 2013 94.16 .6950 65.44 13.45
2017 List of the Sales Ratio Study Sorted Alphabetically by Tax Rate
County
Revaluation
Year Median Rate
Effective Tax
Rate COD
2017 List of the Sales Ratio Study Sorted Alphabetically by Tax Rate
51 PENDER 2011 91.90 .6850 62.95 24.10
52 ONSLOW 2014 100.17 .6750 67.61 12.29
53 NASH 2017 98.42 .6700 65.94 15.58
54 STANLY 2017 98.33 .6700 65.88 5.19
55 WILKES 2013 94.93 .6700 63.60 15.98
56 WAYNE 2011 98.73 .6635 65.51 15.55
57 ROWAN 2015 96.66 .6625 64.04 7.74
58 YADKIN 2017 100.37 .6600 66.24 12.15
59 STOKES 2017 99.88 .6600 65.92 3.89
60 RANDOLPH 2014 92.57 .6525 60.40 12.78
61 CALDWELL 2013 96.79 .6300 60.98 20.60
62 CHATHAM 2017 99.17 .6281 62.29 11.11
63 PAMLICO 2012 95.15 .6250 59.47 25.47
64 MONTGOMERY 2012 97.43 .6200 60.41 44.23
65 WAKE 2016 94.30 .6150 57.99 9.31
66 LINCOLN 2015 91.34 .6110 55.81 27.85
67 RUTHERFORD 2012 92.95 .6070 56.42 39.31
68 YANCEY 2016 94.16 .6000 56.50 29.15
69 HAYWOOD 2017 98.82 .5850 57.81 8.20
70 GRAHAM 2015 98.14 .5850 57.41 11.59
71 SURRY 2016 98.23 .5820 57.17 8.80
72 MITCHELL 2014 102.84 .5800 59.65 27.09
73 ALAMANCE 2017 99.66 .5800 57.80 8.71
74 CATAWBA 2015 95.76 .5750 55.06 12.55
75 PERQUIMANS 2016 103.64 .5700 59.07 26.83
76 NEW HANOVER 2017 95.28 .5700 54.31 9.10
77 HENDERSON 2015 86.75 .5650 49.01 19.06
78 BEAUFORT 2010 105.04 .5500 57.77 37.52
79 MCDOWELL 2011 96.66 .5500 53.16 23.93
80 AVERY 2014 89.92 .5500 49.46 25.57
81 DAVIDSON 2015 97.77 .5400 52.80 8.56
82 CRAVEN 2016 99.00 .5394 53.40 12.40
83 BUNCOMBE 2017 98.73 .5390 53.22 14.49
84 POLK 2017 99.97 .5294 52.92 6.14
85 IREDELL 2015 94.10 .5275 49.64 9.88
86 CHEROKEE 2012 95.27 .5200 49.54 40.37
87 MADISON 2012 81.72 .5200 42.49 53.46
88 ALLEGHANY 2015 107.72 .5125 55.21 26.33
89 TRANSYLVANIA 2016 97.07 .5110 49.60 17.33
90 BRUNSWICK 2015 95.60 .4850 46.37 13.91
91 CURRITUCK 2013 91.50 .4800 43.92 22.30
92 DARE 2013 90.27 .4700 42.43 15.84
93 MOORE 2015 97.93 .4650 45.54 21.15
94 ASHE 2015 103.20 .4430 45.72 28.48
95 CLAY 2010 125.58 .3800 47.72 42.96
96 JACKSON 2016 101.65 .3700 37.61 15.48
97 SWAIN 2013 98.55 .3600 35.48 50.76
98 WATAUGA 2014 101.39 .3530 35.79 30.18
99 MACON 2015 102.73 .3490 35.85 22.85
100 CARTERET 2015 98.52 .3100 30.54 19.93
County
Revaluation
Year Median Rate
Effective Tax
Rate COD
1 SCOTLAND 2011 104.15 1.0100 105.19 13.46
2 HERTFORD 2011 116.07 .8400 97.50 33.53
3 EDGECOMBE 2017 100.00 .9500 95.00 13.55
4 NORTHAMPTON 2015 100.00 .9200 92.00 27.16
5 WASHINGTON 2013 102.99 .8550 88.06 10.29
6 VANCE 2016 97.87 .8900 87.10 25.11
7 GRANVILLE 2010 96.02 .8800 84.50 19.50
8 ORANGE 2017 100.00 .8377 83.77 4.68
9 LENOIR 2017 99.36 .8350 82.97 4.16
10 TYRRELL 2017 99.75 .8300 82.79 28.68
11 SAMPSON 2011 100.20 .8250 82.67 49.60
12 BLADEN 2015 100.09 .8200 82.07 47.13
13 GASTON 2015 92.59 .8700 80.55 23.50
14 BERTIE 2012 96.95 .8300 80.47 31.18
15 JONES 2014 95.71 .8400 80.40 21.14
16 MARTIN 2017 101.48 .7900 80.17 27.03
17 GREENE 2013 101.70 .7860 79.94 38.30
18 CUMBERLAND 2017 99.54 .7990 79.53 7.71
19 WARREN 2017 102.94 .7600 78.23 50.99
20 FRANKLIN 2012 87.28 .8950 78.12 11.44
21 COLUMBUS 2013 96.29 .8050 77.51 34.81
22 RICHMOND 2016 97.69 .7900 77.18 10.28
23 LEE 2013 96.95 .7950 77.08 10.78
24 ANSON 2010 95.68 .8010 76.64 14.76
25 HOKE 2014 102.15 .7500 76.61 10.73
26 HALIFAX 2015 97.70 .7800 76.21 27.31
27 ROBESON 2010 98.50 .7700 75.85 28.56
28 ALEXANDER 2015 95.34 .7900 75.32 19.73
29 GATES 2017 98.84 .7600 75.12 10.22
30 HARNETT 2017 99.52 .7500 74.64 17.61
31 WILSON 2016 102.19 .7300 74.60 28.37
32 PASQUOTANK 2014 96.30 .7700 74.15 43.74
33 CASWELL 2016 99.34 .7459 74.10 9.18
34 CHOWAN 2014 98.86 .7400 73.16 23.72
35 GUILFORD 2017 99.75 .7305 72.87 4.49
36 FORSYTH 2017 99.80 .7235 72.21 9.40
37 HYDE 2017 98.46 .7300 71.88 29.47
38 DURHAM 2016 93.34 .7679 71.68 9.03
39 DAVIE 2017 98.28 .7280 71.55 13.94
40 JOHNSTON 2011 90.88 .7800 70.89 10.76
41 ROCKINGHAM 2011 101.52 .6960 70.66 34.31
42 CAMDEN 2015 97.84 .7200 70.44 38.75
43 CLEVELAND 2016 96.28 .7200 69.32 24.06
44 UNION 2015 88.40 .7810 69.04 11.81
45 PERSON 2013 98.28 .7000 68.80 23.99
46 PITT 2016 98.83 .6960 68.79 11.98
47 DUPLIN 2017 97.50 .6950 67.76 13.41
48 ONSLOW 2014 100.17 .6750 67.61 12.29
49 CABARRUS 2016 95.33 .7000 66.73 7.13
50 YADKIN 2017 100.37 .6600 66.24 12.15
2017 List of the Sales Ratio Study Sorted Alphabetically by ETR
County
Revaluation
Year Median Rate
Effective Tax
Rate COD
2017 List of the Sales Ratio Study Sorted Alphabetically by ETR
51 NASH 2017 98.42 .6700 65.94 15.58
52 STOKES 2017 99.88 .6600 65.92 3.89
53 STANLY 2017 98.33 .6700 65.88 5.19
54 WAYNE 2011 98.73 .6635 65.51 15.55
55 BURKE 2013 94.16 .6950 65.44 13.45
56 MECKLENBURG 2011 80.01 .8157 65.26 15.60
57 ROWAN 2015 96.66 .6625 64.04 7.74
58 WILKES 2013 94.93 .6700 63.60 15.98
59 PENDER 2011 91.90 .6850 62.95 24.10
60 CHATHAM 2017 99.17 .6281 62.29 11.11
61 CALDWELL 2013 96.79 .6300 60.98 20.60
62 MONTGOMERY 2012 97.43 .6200 60.41 44.23
63 RANDOLPH 2014 92.57 .6525 60.40 12.78
64 MITCHELL 2014 102.84 .5800 59.65 27.09
65 PAMLICO 2012 95.15 .6250 59.47 25.47
66 PERQUIMANS 2016 103.64 .5700 59.07 26.83
67 WAKE 2016 94.30 .6150 57.99 9.31
68 HAYWOOD 2017 98.82 .5850 57.81 8.20
69 ALAMANCE 2017 99.66 .5800 57.80 8.71
70 BEAUFORT 2010 105.04 .5500 57.77 37.52
71 GRAHAM 2015 98.14 .5850 57.41 11.59
72 SURRY 2016 98.23 .5820 57.17 8.80
73 YANCEY 2016 94.16 .6000 56.50 29.15
74 RUTHERFORD 2012 92.95 .6070 56.42 39.31
75 LINCOLN 2015 91.34 .6110 55.81 27.85
76 ALLEGHANY 2015 107.72 .5125 55.21 26.33
77 CATAWBA 2015 95.76 .5750 55.06 12.55
78 NEW HANOVER 2017 95.28 .5700 54.31 9.10
79 CRAVEN 2016 99.00 .5394 53.40 12.40
80 BUNCOMBE 2017 98.73 .5390 53.22 14.49
81 MCDOWELL 2011 96.66 .5500 53.16 23.93
82 POLK 2017 99.97 .5294 52.92 6.14
83 DAVIDSON 2015 97.77 .5400 52.80 8.56
84 IREDELL 2015 94.10 .5275 49.64 9.88
85 TRANSYLVANIA 2016 97.07 .5110 49.60 17.33
86 CHEROKEE 2012 95.27 .5200 49.54 40.37
87 AVERY 2014 89.92 .5500 49.46 25.57
88 HENDERSON 2015 86.75 .5650 49.01 19.06
89 CLAY 2010 125.58 .3800 47.72 42.96
90 BRUNSWICK 2015 95.60 .4850 46.37 13.91
91 ASHE 2015 103.20 .4430 45.72 28.48
92 MOORE 2015 97.93 .4650 45.54 21.15
93 CURRITUCK 2013 91.50 .4800 43.92 22.30
94 MADISON 2012 81.72 .5200 42.49 53.46
95 DARE 2013 90.27 .4700 42.43 15.84
96 JACKSON 2016 101.65 .3700 37.61 15.48
97 MACON 2015 102.73 .3490 35.85 22.85
98 WATAUGA 2014 101.39 .3530 35.79 30.18
99 SWAIN 2013 98.55 .3600 35.48 50.76
100 CARTERET 2015 98.52 .3100 30.54 19.93
County
Revaluation
Year Median Rate
Effective Tax
Rate COD
1 ALAMANCE 2017 99.66 .5800 57.80 8.71
2 BUNCOMBE 2017 98.73 .5390 53.22 14.49
3 CHATHAM 2017 99.17 .6281 62.29 11.11
4 CUMBERLAND 2017 99.54 .7990 79.53 7.71
5 DAVIE 2017 98.28 .7280 71.55 13.94
6 DUPLIN 2017 97.50 .6950 67.76 13.41
7 EDGECOMBE 2017 100.00 .9500 95.00 13.55
8 FORSYTH 2017 99.80 .7235 72.21 9.40
9 GATES 2017 98.84 .7600 75.12 10.22
10 GUILFORD 2017 99.75 .7305 72.87 4.49
11 HARNETT 2017 99.52 .7500 74.64 17.61
12 HAYWOOD 2017 98.82 .5850 57.81 8.20
13 HYDE 2017 98.46 .7300 71.88 29.47
14 LENOIR 2017 99.36 .8350 82.97 4.16
15 MARTIN 2017 101.48 .7900 80.17 27.03
16 NASH 2017 98.42 .6700 65.94 15.58
17 NEW HANOVER 2017 95.28 .5700 54.31 9.10
18 ORANGE 2017 100.00 .8377 83.77 4.68
19 POLK 2017 99.97 .5294 52.92 6.14
20 STANLY 2017 98.33 .6700 65.88 5.19
21 STOKES 2017 99.88 .6600 65.92 3.89
22 TYRRELL 2017 99.75 .8300 82.79 28.68
23 WARREN 2017 102.94 .7600 78.23 50.99
24 YADKIN 2017 100.37 .6600 66.24 12.15
Minimum 95.28 0.53 52.92 3.89
Maximum 102.94 0.95 95.00 50.99
Average 99.33 0.71 70.45 13.75
1 CABARRUS 2016 95.33 .7000 66.73 7.13
2 CASWELL 2016 99.34 .7459 74.10 9.18
3 CLEVELAND 2016 96.28 .7200 69.32 24.06
4 CRAVEN 2016 99.00 .5394 53.40 12.40
5 DURHAM 2016 93.34 .7679 71.68 9.03
6 JACKSON 2016 101.65 .3700 37.61 15.48
7 PERQUIMANS 2016 103.64 .5700 59.07 26.83
8 PITT 2016 98.83 .6960 68.79 11.98
9 RICHMOND 2016 97.69 .7900 77.18 10.28
10 SURRY 2016 98.23 .5820 57.17 8.80
11 TRANSYLVANIA 2016 97.07 .5110 49.60 17.33
12 VANCE 2016 97.87 .8900 87.10 25.11
13 WAKE 2016 94.30 .6150 57.99 9.31
14 WILSON 2016 102.19 .7300 74.60 28.37
15 YANCEY 2016 94.16 .6000 56.50 29.15
Minimum 93.34 0.37 37.61 7.13
Maximum 103.64 0.89 87.10 29.15
Average 97.93 0.66 64.06 16.30
2017 List of the Sales Ratio Study Sorted by Reappraisal Year
2017 Reappraisal County Stats
2016 Reappraisal County Stats
County
Revaluation
Year Median Rate
Effective Tax
Rate COD
2017 List of the Sales Ratio Study Sorted by Reappraisal Year
1 ALEXANDER 2015 95.34 .7900 75.32 19.73
2 ALLEGHANY 2015 107.72 .5125 55.21 26.33
3 ASHE 2015 103.20 .4430 45.72 28.48
4 BLADEN 2015 100.09 .8200 82.07 47.13
5 BRUNSWICK 2015 95.60 .4850 46.37 13.91
6 CAMDEN 2015 97.84 .7200 70.44 38.75
7 CARTERET 2015 98.52 .3100 30.54 19.93
8 CATAWBA 2015 95.76 .5750 55.06 12.55
9 DAVIDSON 2015 97.77 .5400 52.80 8.56
10 GASTON 2015 92.59 .8700 80.55 23.50
11 GRAHAM 2015 98.14 .5850 57.41 11.59
12 HALIFAX 2015 97.70 .7800 76.21 27.31
13 HENDERSON 2015 86.75 .5650 49.01 19.06
14 IREDELL 2015 94.10 .5275 49.64 9.88
15 LINCOLN 2015 91.34 .6110 55.81 27.85
16 MACON 2015 102.73 .3490 35.85 22.85
17 MOORE 2015 97.93 .4650 45.54 21.15
18 NORTHAMPTON 2015 100.00 .9200 92.00 27.16
19 ROWAN 2015 96.66 .6625 64.04 7.74
20 UNION 2015 88.40 .7810 69.04 11.81
Minimum 86.75 0.31 30.54 7.74
Maximum 107.72 0.92 92.00 47.13
Average 96.91 0.62 59.43 21.26
1 AVERY 2014 89.92 .5500 49.46 25.57
2 CHOWAN 2014 98.86 .7400 73.16 23.72
3 HOKE 2014 102.15 .7500 76.61 10.73
4 JONES 2014 95.71 .8400 80.40 21.14
5 MITCHELL 2014 102.84 .5800 59.65 27.09
6 ONSLOW 2014 100.17 .6750 67.61 12.29
7 PASQUOTANK 2014 96.30 .7700 74.15 43.74
8 RANDOLPH 2014 92.57 .6525 60.40 12.78
9 WATAUGA 2014 101.39 .3530 35.79 30.18
Minimum 89.92 0.35 35.79 10.73
Maximum 102.84 0.84 80.40 43.74
Average 97.77 0.66 64.14 23.03
1 BURKE 2013 94.16 .6950 65.44 13.45
2 CALDWELL 2013 96.79 .6300 60.98 20.60
3 COLUMBUS 2013 96.29 .8050 77.51 34.81
4 CURRITUCK 2013 91.50 .4800 43.92 22.30
5 DARE 2013 90.27 .4700 42.43 15.84
6 GREENE 2013 101.70 .7860 79.94 38.30
7 LEE 2013 96.95 .7950 77.08 10.78
8 PERSON 2013 98.28 .7000 68.80 23.99
9 SWAIN 2013 98.55 .3600 35.48 50.76
10 WASHINGTON 2013 102.99 .8550 88.06 10.29
11 WILKES 2013 94.93 .6700 63.60 15.98
Minimum 90.27 0.36 35.48 10.29
Maximum 102.99 0.86 88.06 50.76
Average 96.58 0.66 63.93 23.37
2015 Reappraisal County Stats
2014 Reappraisal County Stats
2013 Reappraisal County Stats
County
Revaluation
Year Median Rate
Effective Tax
Rate COD
2017 List of the Sales Ratio Study Sorted by Reappraisal Year
1 BERTIE 2012 96.95 .8300 80.47 31.18
2 CHEROKEE 2012 95.27 .5200 49.54 40.37
3 FRANKLIN 2012 87.28 .8950 78.12 11.44
4 MADISON 2012 81.72 .5200 42.49 53.46
5 MONTGOMERY 2012 97.43 .6200 60.41 44.23
6 PAMLICO 2012 95.15 .6250 59.47 25.47
7 RUTHERFORD 2012 92.95 .6070 56.42 39.31
Minimum 81.72 0.52 42.49 11.44
Maximum 97.43 0.90 80.47 53.46
Average 92.39 0.66 60.99 35.07
1 HERTFORD 2011 116.07 .8400 97.50 33.53
2 JOHNSTON 2011 90.88 .7800 70.89 10.76
3 MCDOWELL 2011 96.66 .5500 53.16 23.93
4 MECKLENBURG 2011 80.01 .8157 65.26 15.60
5 PENDER 2011 91.90 .6850 62.95 24.10
6 ROCKINGHAM 2011 101.52 .6960 70.66 34.31
7 SAMPSON 2011 100.20 .8250 82.67 49.60
8 SCOTLAND 2011 104.15 1.0100 105.19 13.46
9 WAYNE 2011 98.73 .6635 65.51 15.55
Minimum 80.01 0.55 53.16 10.76
Maximum 116.07 1.01 105.19 49.60
Average 97.79 0.76 74.87 24.54
1 ANSON 2010 95.68 .8010 76.64 14.76
2 BEAUFORT 2010 105.04 .5500 57.77 37.52
3 CLAY 2010 125.58 .3800 47.72 42.96
4 GRANVILLE 2010 96.02 .8800 84.50 19.50
5 ROBESON 2010 98.50 .7700 75.85 28.56
Minimum 95.68 0.38 47.72 14.76
Maximum 125.58 0.88 84.50 42.96
Average 104.16 0.68 68.49 28.66
2012 Reappraisal County Stats
2011 Reappraisal County Stats
2010 Reappraisal County Stats
Year Next Year Next
Tax of latest scheduled Tax of latest scheduled
Counties Rate revaluation revaluation Counties Rate revaluation revaluation
ALAMANCE $ .5800 2017 2025 JOHNSTON $ .7800 2011 2019
ALEXANDER .7900 2015 2023 JONES .8400 2014 2022
ALLEGHANY .5125 2015 2023 LEE .7950 2013 2019
ANSON .8010 2010 2018 LENOIR .8350 2017 2025
ASHE .4430 2015 2019 LINCOLN .6110 2015 2019
AVERY .5500 2014 2018 MACON .3490 2015 2019
BEAUFORT .5500 2010 2018 MADISON .5200 2012 2020
BERTIE .8300 2012 2020 MARTIN .7900 2017 2025
BLADEN .8200 2015 2023 MCDOWELL .5500 2011 2019
BRUNSWICK .4850 2015 2019 MECKLENBURG .8157 2011 2019
BUNCOMBE .5390 2017 2025 MITCHELL .5800 2014 2018
BURKE .6950 2013 2019 MONTGOMERY .6200 2012 2020
CABARRUS .7000 2016 2020 MOORE .4650 2015 2019
CALDWELL .6300 2013 2021 NASH .6700 2017 2025
CAMDEN .7200 2015 2023 NEW HANOVER .5700 2017 2021
CARTERET .3100 2015 2019 NORTHAMPTON .9200 2015 2019
CASWELL .7459 2016 2020 ONSLOW .6750 2014 2018
CATAWBA .5750 2015 2019 ORANGE .8377 2017 2021
CHATHAM .6281 2017 2021 PAMLICO .6250 2012 2020
CHEROKEE .5200 2012 2020 PASQUOTANK .7700 2014 2022
CHOWAN .7400 2014 2022 PENDER .6850 2011 2019
CLAY .3800 2010 2018 PERQUIMANS .5700 2016 2024
CLEVELAND .7200 2016 2021 PERSON .7000 2013 2021
COLUMBUS .8050 2013 2021 PITT .6960 2016 2020
CRAVEN .5394 2016 2020 POLK .5294 2017 2021
CUMBERLAND .7990 2017 2025 RANDOLPH .6525 2014 2019
CURRITUCK .4800 2013 2021 RICHMOND .7900 2016 2020
DARE .4700 2013 2021 ROBESON .7700 2010 2018
DAVIDSON .5400 2015 2023 ROCKINGHAM .6960 2011 2019
DAVIE .7280 2017 2021 ROWAN .6625 2015 2019
DUPLIN .6950 2017 2025 RUTHERFORD .6070 2012 2019
DURHAM .7679 2016 2019 SAMPSON .8250 2011 2019
EDGECOMBE .9500 2017 2025 SCOTLAND 1.0100 2011 2019
FORSYTH .7235 2017 2021 STANLY .6700 2017 2021
FRANKLIN .8950 2012 2018 STOKES .6600 2017 2021
GASTON .8700 2015 2019 SURRY .5820 2016 2020
GATES .7600 2017 2025 SWAIN .3600 2013 2021
GRAHAM .5850 2015 2019 TRANSYLVANIA .5110 2016 2021
GRANVILLE .8800 2010 2018 TYRRELL .8300 2017 2025
GREENE .7860 2013 2021 UNION .7810 2015 2020
GUILFORD .7305 2017 2022 VANCE .8900 2016 2024
HALIFAX .7800 2015 2019 WAKE .6150 2016 2020
HARNETT .7500 2017 2021 WARREN .7600 2017 2025
HAYWOOD .5850 2017 2021 WASHINGTON .8550 2013 2021
HENDERSON .5650 2015 2019 WATAUGA .3530 2014 2022
HERTFORD .8400 2011 2019 WAYNE .6635 2011 2019
HOKE .7500 2014 2022 WILKES .6700 2013 2019
HYDE .7300 2017 2025 WILSON .7300 2016 2024
IREDELL .5275 2015 2019 YADKIN .6600 2017 2025
JACKSON .3700 2016 2021 YANCEY .6000 2016 2024
Property subject to taxation must be assessed at 100% of appraised value.
Revaluations are effective January 1 of year shown. Real property must be revalued every 8 years but
counties may elect to revalue more frequently.
Year shown for next scheduled revaluation is the year indicated based on the Octennial Reappraisal Budget Reserve
provided to NCDOR as of July 2017.
Aug-17
2017-2018
PROPERTY TAX RATES AND REVALUATION SCHEDULES FOR NORTH CAROLINA COUNTIES
(All rates per $100 valuation*)
North Carolina Department of Revenue
Local Government Division
Object Description
Description
| Title | Sales assessment ratio studies as of... |
| Date | 2017-08 |
| Description | Effective January 1, 2017 |
| Digital Characteristics-A | 62.2 KB; 15 p. |
| Digital Format | application/pdf |
| Pres File Name-M | pubs_serial_787867723_sales2017 |
| Full Text | SALES ASSESSMENT RATIO STUDIES AS OF JANUARY 1, 2017 North Carolina Department of Revenue Local Government Division Introduction This report is a compilation of the sales assessment ratio studies, which were conducted pursuant to the provisions of N.C.G.S. 105-284. The sales assessment ratios contained in this report are used to equalize the public service company property valuations. The studies were conducted in accordance with the Sales Ratio Study seminars instructed by the staff of the Property Tax Division. The ratios have sale transactions, which occurred during the period from 01/01/2016 to 12/31/2016. The information contained in this report has been calculated with the source data submitted by each county, and has been reviewed by the staff of the Local Government Division. This report should be viewed as a compilation of the sales-assessment ratios effective as of 01/01/2017. Any questions concerning this report should be directed to one of the following people: Michael S. Connolly, Revenue Administrative Officer III George Hermane, Property Valuation Specialist II Local Government Division Property Tax Section P. O. Box 871 Raleigh, N.C. 27602 (919)-814-1129 The Sales Ratio Study is a study used to measure the level of appraisal. By checking the level of appraisal and equalizing values of the Public Service Companies of 4th and 7th year counties, we are ensuring fairness and equality amongst all taxpayers. When reviewing this book, you will find the following columns: Revaluation Year, Median, Tax Rate, Effective Tax Rate and the COD (Coefficient of Dispersion). The list below gives an explanation of what each column represents. Revaluation Year This is the year of the last revaluation for the county identified in the same row. Median This column represents the final sales ratio value certified by the Department of Revenue. We calculate the median by aligning all of the ratios for a particular county from highest to lowest, and then selecting the middle value. If there is an odd number of values the median is the middle number, if there is an even number of values, the median is the two middle values added together and then divided by two. The median is chosen over other central tendencies such as the mean (average), because it is effected less by outliers. Tax Rate This is the actual tax rate of the current tax year. Effective Tax Rate The effective tax rate is the actual tax rate multiplied by the assessment level (median). Coefficient of Dispersion The Coefficient of Dispersion is used to measure uniformity in the sales ratio study. A high COD shows that there is a large variance between the highest ratios and the lowest ratios compared to the median. A low COD represents conformity amongst the county. In a reappraisal year, we would expect the COD to be lower than in non-reappraisal years. County Revaluation Year Median Rate Effective Tax Rate COD 1 ALAMANCE 2017 99.66 .5800 57.80 8.71 2 ALEXANDER 2015 95.34 .7900 75.32 19.73 3 ALLEGHANY 2015 107.72 .5125 55.21 26.33 4 ANSON 2010 95.68 .8010 76.64 14.76 5 ASHE 2015 103.20 .4430 45.72 28.48 6 AVERY 2014 89.92 .5500 49.46 25.57 7 BEAUFORT 2010 105.04 .5500 57.77 37.52 8 BERTIE 2012 96.95 .8300 80.47 31.18 9 BLADEN 2015 100.09 .8200 82.07 47.13 10 BRUNSWICK 2015 95.60 .4850 46.37 13.91 11 BUNCOMBE 2017 98.73 .5390 53.22 14.49 12 BURKE 2013 94.16 .6950 65.44 13.45 13 CABARRUS 2016 95.33 .7000 66.73 7.13 14 CALDWELL 2013 96.79 .6300 60.98 20.60 15 CAMDEN 2015 97.84 .7200 70.44 38.75 16 CARTERET 2015 98.52 .3100 30.54 19.93 17 CASWELL 2016 99.34 .7459 74.10 9.18 18 CATAWBA 2015 95.76 .5750 55.06 12.55 19 CHATHAM 2017 99.17 .6281 62.29 11.11 20 CHEROKEE 2012 95.27 .5200 49.54 40.37 21 CHOWAN 2014 98.86 .7400 73.16 23.72 22 CLAY 2010 125.58 .3800 47.72 42.96 23 CLEVELAND 2016 96.28 .7200 69.32 24.06 24 COLUMBUS 2013 96.29 .8050 77.51 34.81 25 CRAVEN 2016 99.00 .5394 53.40 12.40 26 CUMBERLAND 2017 99.54 .7990 79.53 7.71 27 CURRITUCK 2013 91.50 .4800 43.92 22.30 28 DARE 2013 90.27 .4700 42.43 15.84 29 DAVIDSON 2015 97.77 .5400 52.80 8.56 30 DAVIE 2017 98.28 .7280 71.55 13.94 31 DUPLIN 2017 97.50 .6950 67.76 13.41 32 DURHAM 2016 93.34 .7679 71.68 9.03 33 EDGECOMBE 2017 100.00 .9500 95.00 13.55 34 FORSYTH 2017 99.80 .7235 72.21 9.40 35 FRANKLIN 2012 87.28 .8950 78.12 11.44 36 GASTON 2015 92.59 .8700 80.55 23.50 37 GATES 2017 98.84 .7600 75.12 10.22 38 GRAHAM 2015 98.14 .5850 57.41 11.59 39 GRANVILLE 2010 96.02 .8800 84.50 19.50 40 GREENE 2013 101.70 .7860 79.94 38.30 41 GUILFORD 2017 99.75 .7305 72.87 4.49 42 HALIFAX 2015 97.70 .7800 76.21 27.31 43 HARNETT 2017 99.52 .7500 74.64 17.61 44 HAYWOOD 2017 98.82 .5850 57.81 8.20 45 HENDERSON 2015 86.75 .5650 49.01 19.06 46 HERTFORD 2011 116.07 .8400 97.50 33.53 47 HOKE 2014 102.15 .7500 76.61 10.73 48 HYDE 2017 98.46 .7300 71.88 29.47 49 IREDELL 2015 94.10 .5275 49.64 9.88 50 JACKSON 2016 101.65 .3700 37.61 15.48 2017 List of the Sales Ratio Study Sorted Alphabetically by County County Revaluation Year Median Rate Effective Tax Rate COD 2017 List of the Sales Ratio Study Sorted Alphabetically by County 51 JOHNSTON 2011 90.88 .7800 70.89 10.76 52 JONES 2014 95.71 .8400 80.40 21.14 53 LEE 2013 96.95 .7950 77.08 10.78 54 LENOIR 2017 99.36 .8350 82.97 4.16 55 LINCOLN 2015 91.34 .6110 55.81 27.85 56 MACON 2015 102.73 .3490 35.85 22.85 57 MADISON 2012 81.72 .5200 42.49 53.46 58 MARTIN 2017 101.48 .7900 80.17 27.03 59 MCDOWELL 2011 96.66 .5500 53.16 23.93 60 MECKLENBURG 2011 80.01 .8157 65.26 15.60 61 MITCHELL 2014 102.84 .5800 59.65 27.09 62 MONTGOMERY 2012 97.43 .6200 60.41 44.23 63 MOORE 2015 97.93 .4650 45.54 21.15 64 NASH 2017 98.42 .6700 65.94 15.58 65 NEW HANOVER 2017 95.28 .5700 54.31 9.10 66 NORTHAMPTON 2015 100.00 .9200 92.00 27.16 67 ONSLOW 2014 100.17 .6750 67.61 12.29 68 ORANGE 2017 100.00 .8377 83.77 4.68 69 PAMLICO 2012 95.15 .6250 59.47 25.47 70 PASQUOTANK 2014 96.30 .7700 74.15 43.74 71 PENDER 2011 91.90 .6850 62.95 24.10 72 PERQUIMANS 2016 103.64 .5700 59.07 26.83 73 PERSON 2013 98.28 .7000 68.80 23.99 74 PITT 2016 98.83 .6960 68.79 11.98 75 POLK 2017 99.97 .5294 52.92 6.14 76 RANDOLPH 2014 92.57 .6525 60.40 12.78 77 RICHMOND 2016 97.69 .7900 77.18 10.28 78 ROBESON 2010 98.50 .7700 75.85 28.56 79 ROCKINGHAM 2011 101.52 .6960 70.66 34.31 80 ROWAN 2015 96.66 .6625 64.04 7.74 81 RUTHERFORD 2012 92.95 .6070 56.42 39.31 82 SAMPSON 2011 100.20 .8250 82.67 49.60 83 SCOTLAND 2011 104.15 1.0100 105.19 13.46 84 STANLY 2017 98.33 .6700 65.88 5.19 85 STOKES 2017 99.88 .6600 65.92 3.89 86 SURRY 2016 98.23 .5820 57.17 8.80 87 SWAIN 2013 98.55 .3600 35.48 50.76 88 TRANSYLVANIA 2016 97.07 .5110 49.60 17.33 89 TYRRELL 2017 99.75 .8300 82.79 28.68 90 UNION 2015 88.40 .7810 69.04 11.81 91 VANCE 2016 97.87 .8900 87.10 25.11 92 WAKE 2016 94.30 .6150 57.99 9.31 93 WARREN 2017 102.94 .7600 78.23 50.99 94 WASHINGTON 2013 102.99 .8550 88.06 10.29 95 WATAUGA 2014 101.39 .3530 35.79 30.18 96 WAYNE 2011 98.73 .6635 65.51 15.55 97 WILKES 2013 94.93 .6700 63.60 15.98 98 WILSON 2016 102.19 .7300 74.60 28.37 99 YADKIN 2017 100.37 .6600 66.24 12.15 100 YANCEY 2016 94.16 .6000 56.50 29.15 County Revaluation Year Median Rate Effective Tax Rate COD 1 CLAY 2010 125.58 .3800 47.72 42.96 2 HERTFORD 2011 116.07 .8400 97.50 33.53 3 ALLEGHANY 2015 107.72 .5125 55.21 26.33 4 BEAUFORT 2010 105.04 .5500 57.77 37.52 5 SCOTLAND 2011 104.15 1.0100 105.19 13.46 6 PERQUIMANS 2016 103.64 .5700 59.07 26.83 7 ASHE 2015 103.20 .4430 45.72 28.48 8 WASHINGTON 2013 102.99 .8550 88.06 10.29 9 WARREN 2017 102.94 .7600 78.23 50.99 10 MITCHELL 2014 102.84 .5800 59.65 27.09 11 MACON 2015 102.73 .3490 35.85 22.85 12 WILSON 2016 102.19 .7300 74.60 28.37 13 HOKE 2014 102.15 .7500 76.61 10.73 14 GREENE 2013 101.70 .7860 79.94 38.30 15 JACKSON 2016 101.65 .3700 37.61 15.48 16 ROCKINGHAM 2011 101.52 .6960 70.66 34.31 17 MARTIN 2017 101.48 .7900 80.17 27.03 18 WATAUGA 2014 101.39 .3530 35.79 30.18 19 YADKIN 2017 100.37 .6600 66.24 12.15 20 SAMPSON 2011 100.20 .8250 82.67 49.60 21 ONSLOW 2014 100.17 .6750 67.61 12.29 22 BLADEN 2015 100.09 .8200 82.07 47.13 23 EDGECOMBE 2017 100.00 .9500 95.00 13.55 24 NORTHAMPTON 2015 100.00 .9200 92.00 27.16 25 ORANGE 2017 100.00 .8377 83.77 4.68 26 POLK 2017 99.97 .5294 52.92 6.14 27 STOKES 2017 99.88 .6600 65.92 3.89 28 FORSYTH 2017 99.80 .7235 72.21 9.40 29 GUILFORD 2017 99.75 .7305 72.87 4.49 30 TYRRELL 2017 99.75 .8300 82.79 28.68 31 ALAMANCE 2017 99.66 .5800 57.80 8.71 32 CUMBERLAND 2017 99.54 .7990 79.53 7.71 33 HARNETT 2017 99.52 .7500 74.64 17.61 34 LENOIR 2017 99.36 .8350 82.97 4.16 35 CASWELL 2016 99.34 .7459 74.10 9.18 36 CHATHAM 2017 99.17 .6281 62.29 11.11 37 CRAVEN 2016 99.00 .5394 53.40 12.40 38 CHOWAN 2014 98.86 .7400 73.16 23.72 39 GATES 2017 98.84 .7600 75.12 10.22 40 PITT 2016 98.83 .6960 68.79 11.98 41 HAYWOOD 2017 98.82 .5850 57.81 8.20 42 BUNCOMBE 2017 98.73 .5390 53.22 14.49 43 WAYNE 2011 98.73 .6635 65.51 15.55 44 SWAIN 2013 98.55 .3600 35.48 50.76 45 CARTERET 2015 98.52 .3100 30.54 19.93 46 ROBESON 2010 98.50 .7700 75.85 28.56 47 HYDE 2017 98.46 .7300 71.88 29.47 48 NASH 2017 98.42 .6700 65.94 15.58 49 STANLY 2017 98.33 .6700 65.88 5.19 50 DAVIE 2017 98.28 .7280 71.55 13.94 2017 List of the Sales Ratio Study Sorted Alphabetically by Median County Revaluation Year Median Rate Effective Tax Rate COD 2017 List of the Sales Ratio Study Sorted Alphabetically by Median 51 PERSON 2013 98.28 .7000 68.80 23.99 52 SURRY 2016 98.23 .5820 57.17 8.80 53 GRAHAM 2015 98.14 .5850 57.41 11.59 54 MOORE 2015 97.93 .4650 45.54 21.15 55 VANCE 2016 97.87 .8900 87.10 25.11 56 CAMDEN 2015 97.84 .7200 70.44 38.75 57 DAVIDSON 2015 97.77 .5400 52.80 8.56 58 HALIFAX 2015 97.70 .7800 76.21 27.31 59 RICHMOND 2016 97.69 .7900 77.18 10.28 60 DUPLIN 2017 97.50 .6950 67.76 13.41 61 MONTGOMERY 2012 97.43 .6200 60.41 44.23 62 TRANSYLVANIA 2016 97.07 .5110 49.60 17.33 63 BERTIE 2012 96.95 .8300 80.47 31.18 64 LEE 2013 96.95 .7950 77.08 10.78 65 CALDWELL 2013 96.79 .6300 60.98 20.60 66 MCDOWELL 2011 96.66 .5500 53.16 23.93 67 ROWAN 2015 96.66 .6625 64.04 7.74 68 PASQUOTANK 2014 96.30 .7700 74.15 43.74 69 COLUMBUS 2013 96.29 .8050 77.51 34.81 70 CLEVELAND 2016 96.28 .7200 69.32 24.06 71 GRANVILLE 2010 96.02 .8800 84.50 19.50 72 CATAWBA 2015 95.76 .5750 55.06 12.55 73 JONES 2014 95.71 .8400 80.40 21.14 74 ANSON 2010 95.68 .8010 76.64 14.76 75 BRUNSWICK 2015 95.60 .4850 46.37 13.91 76 ALEXANDER 2015 95.34 .7900 75.32 19.73 77 CABARRUS 2016 95.33 .7000 66.73 7.13 78 NEW HANOVER 2017 95.28 .5700 54.31 9.10 79 CHEROKEE 2012 95.27 .5200 49.54 40.37 80 PAMLICO 2012 95.15 .6250 59.47 25.47 81 WILKES 2013 94.93 .6700 63.60 15.98 82 WAKE 2016 94.30 .6150 57.99 9.31 83 BURKE 2013 94.16 .6950 65.44 13.45 84 YANCEY 2016 94.16 .6000 56.50 29.15 85 IREDELL 2015 94.10 .5275 49.64 9.88 86 DURHAM 2016 93.34 .7679 71.68 9.03 87 RUTHERFORD 2012 92.95 .6070 56.42 39.31 88 GASTON 2015 92.59 .8700 80.55 23.50 89 RANDOLPH 2014 92.57 .6525 60.40 12.78 90 PENDER 2011 91.90 .6850 62.95 24.10 91 CURRITUCK 2013 91.50 .4800 43.92 22.30 92 LINCOLN 2015 91.34 .6110 55.81 27.85 93 JOHNSTON 2011 90.88 .7800 70.89 10.76 94 DARE 2013 90.27 .4700 42.43 15.84 95 AVERY 2014 89.92 .5500 49.46 25.57 96 UNION 2015 88.40 .7810 69.04 11.81 97 FRANKLIN 2012 87.28 .8950 78.12 11.44 98 HENDERSON 2015 86.75 .5650 49.01 19.06 99 MADISON 2012 81.72 .5200 42.49 53.46 100 MECKLENBURG 2011 80.01 .8157 65.26 15.60 County Revaluation Year Median Rate Effective Tax Rate COD 1 SCOTLAND 2011 104.15 1.0100 105.19 13.46 2 EDGECOMBE 2017 100.00 .9500 95.00 13.55 3 NORTHAMPTON 2015 100.00 .9200 92.00 27.16 4 FRANKLIN 2012 87.28 .8950 78.12 11.44 5 VANCE 2016 97.87 .8900 87.10 25.11 6 GRANVILLE 2010 96.02 .8800 84.50 19.50 7 GASTON 2015 92.59 .8700 80.55 23.50 8 WASHINGTON 2013 102.99 .8550 88.06 10.29 9 HERTFORD 2011 116.07 .8400 97.50 33.53 10 JONES 2014 95.71 .8400 80.40 21.14 11 ORANGE 2017 100.00 .8377 83.77 4.68 12 LENOIR 2017 99.36 .8350 82.97 4.16 13 TYRRELL 2017 99.75 .8300 82.79 28.68 14 BERTIE 2012 96.95 .8300 80.47 31.18 15 SAMPSON 2011 100.20 .8250 82.67 49.60 16 BLADEN 2015 100.09 .8200 82.07 47.13 17 MECKLENBURG 2011 80.01 .8157 65.26 15.60 18 COLUMBUS 2013 96.29 .8050 77.51 34.81 19 ANSON 2010 95.68 .8010 76.64 14.76 20 CUMBERLAND 2017 99.54 .7990 79.53 7.71 21 LEE 2013 96.95 .7950 77.08 10.78 22 MARTIN 2017 101.48 .7900 80.17 27.03 23 RICHMOND 2016 97.69 .7900 77.18 10.28 24 ALEXANDER 2015 95.34 .7900 75.32 19.73 25 GREENE 2013 101.70 .7860 79.94 38.30 26 UNION 2015 88.40 .7810 69.04 11.81 27 HALIFAX 2015 97.70 .7800 76.21 27.31 28 JOHNSTON 2011 90.88 .7800 70.89 10.76 29 ROBESON 2010 98.50 .7700 75.85 28.56 30 PASQUOTANK 2014 96.30 .7700 74.15 43.74 31 DURHAM 2016 93.34 .7679 71.68 9.03 32 WARREN 2017 102.94 .7600 78.23 50.99 33 GATES 2017 98.84 .7600 75.12 10.22 34 HOKE 2014 102.15 .7500 76.61 10.73 35 HARNETT 2017 99.52 .7500 74.64 17.61 36 CASWELL 2016 99.34 .7459 74.10 9.18 37 CHOWAN 2014 98.86 .7400 73.16 23.72 38 GUILFORD 2017 99.75 .7305 72.87 4.49 39 WILSON 2016 102.19 .7300 74.60 28.37 40 HYDE 2017 98.46 .7300 71.88 29.47 41 DAVIE 2017 98.28 .7280 71.55 13.94 42 FORSYTH 2017 99.80 .7235 72.21 9.40 43 CAMDEN 2015 97.84 .7200 70.44 38.75 44 CLEVELAND 2016 96.28 .7200 69.32 24.06 45 PERSON 2013 98.28 .7000 68.80 23.99 46 CABARRUS 2016 95.33 .7000 66.73 7.13 47 ROCKINGHAM 2011 101.52 .6960 70.66 34.31 48 PITT 2016 98.83 .6960 68.79 11.98 49 DUPLIN 2017 97.50 .6950 67.76 13.41 50 BURKE 2013 94.16 .6950 65.44 13.45 2017 List of the Sales Ratio Study Sorted Alphabetically by Tax Rate County Revaluation Year Median Rate Effective Tax Rate COD 2017 List of the Sales Ratio Study Sorted Alphabetically by Tax Rate 51 PENDER 2011 91.90 .6850 62.95 24.10 52 ONSLOW 2014 100.17 .6750 67.61 12.29 53 NASH 2017 98.42 .6700 65.94 15.58 54 STANLY 2017 98.33 .6700 65.88 5.19 55 WILKES 2013 94.93 .6700 63.60 15.98 56 WAYNE 2011 98.73 .6635 65.51 15.55 57 ROWAN 2015 96.66 .6625 64.04 7.74 58 YADKIN 2017 100.37 .6600 66.24 12.15 59 STOKES 2017 99.88 .6600 65.92 3.89 60 RANDOLPH 2014 92.57 .6525 60.40 12.78 61 CALDWELL 2013 96.79 .6300 60.98 20.60 62 CHATHAM 2017 99.17 .6281 62.29 11.11 63 PAMLICO 2012 95.15 .6250 59.47 25.47 64 MONTGOMERY 2012 97.43 .6200 60.41 44.23 65 WAKE 2016 94.30 .6150 57.99 9.31 66 LINCOLN 2015 91.34 .6110 55.81 27.85 67 RUTHERFORD 2012 92.95 .6070 56.42 39.31 68 YANCEY 2016 94.16 .6000 56.50 29.15 69 HAYWOOD 2017 98.82 .5850 57.81 8.20 70 GRAHAM 2015 98.14 .5850 57.41 11.59 71 SURRY 2016 98.23 .5820 57.17 8.80 72 MITCHELL 2014 102.84 .5800 59.65 27.09 73 ALAMANCE 2017 99.66 .5800 57.80 8.71 74 CATAWBA 2015 95.76 .5750 55.06 12.55 75 PERQUIMANS 2016 103.64 .5700 59.07 26.83 76 NEW HANOVER 2017 95.28 .5700 54.31 9.10 77 HENDERSON 2015 86.75 .5650 49.01 19.06 78 BEAUFORT 2010 105.04 .5500 57.77 37.52 79 MCDOWELL 2011 96.66 .5500 53.16 23.93 80 AVERY 2014 89.92 .5500 49.46 25.57 81 DAVIDSON 2015 97.77 .5400 52.80 8.56 82 CRAVEN 2016 99.00 .5394 53.40 12.40 83 BUNCOMBE 2017 98.73 .5390 53.22 14.49 84 POLK 2017 99.97 .5294 52.92 6.14 85 IREDELL 2015 94.10 .5275 49.64 9.88 86 CHEROKEE 2012 95.27 .5200 49.54 40.37 87 MADISON 2012 81.72 .5200 42.49 53.46 88 ALLEGHANY 2015 107.72 .5125 55.21 26.33 89 TRANSYLVANIA 2016 97.07 .5110 49.60 17.33 90 BRUNSWICK 2015 95.60 .4850 46.37 13.91 91 CURRITUCK 2013 91.50 .4800 43.92 22.30 92 DARE 2013 90.27 .4700 42.43 15.84 93 MOORE 2015 97.93 .4650 45.54 21.15 94 ASHE 2015 103.20 .4430 45.72 28.48 95 CLAY 2010 125.58 .3800 47.72 42.96 96 JACKSON 2016 101.65 .3700 37.61 15.48 97 SWAIN 2013 98.55 .3600 35.48 50.76 98 WATAUGA 2014 101.39 .3530 35.79 30.18 99 MACON 2015 102.73 .3490 35.85 22.85 100 CARTERET 2015 98.52 .3100 30.54 19.93 County Revaluation Year Median Rate Effective Tax Rate COD 1 SCOTLAND 2011 104.15 1.0100 105.19 13.46 2 HERTFORD 2011 116.07 .8400 97.50 33.53 3 EDGECOMBE 2017 100.00 .9500 95.00 13.55 4 NORTHAMPTON 2015 100.00 .9200 92.00 27.16 5 WASHINGTON 2013 102.99 .8550 88.06 10.29 6 VANCE 2016 97.87 .8900 87.10 25.11 7 GRANVILLE 2010 96.02 .8800 84.50 19.50 8 ORANGE 2017 100.00 .8377 83.77 4.68 9 LENOIR 2017 99.36 .8350 82.97 4.16 10 TYRRELL 2017 99.75 .8300 82.79 28.68 11 SAMPSON 2011 100.20 .8250 82.67 49.60 12 BLADEN 2015 100.09 .8200 82.07 47.13 13 GASTON 2015 92.59 .8700 80.55 23.50 14 BERTIE 2012 96.95 .8300 80.47 31.18 15 JONES 2014 95.71 .8400 80.40 21.14 16 MARTIN 2017 101.48 .7900 80.17 27.03 17 GREENE 2013 101.70 .7860 79.94 38.30 18 CUMBERLAND 2017 99.54 .7990 79.53 7.71 19 WARREN 2017 102.94 .7600 78.23 50.99 20 FRANKLIN 2012 87.28 .8950 78.12 11.44 21 COLUMBUS 2013 96.29 .8050 77.51 34.81 22 RICHMOND 2016 97.69 .7900 77.18 10.28 23 LEE 2013 96.95 .7950 77.08 10.78 24 ANSON 2010 95.68 .8010 76.64 14.76 25 HOKE 2014 102.15 .7500 76.61 10.73 26 HALIFAX 2015 97.70 .7800 76.21 27.31 27 ROBESON 2010 98.50 .7700 75.85 28.56 28 ALEXANDER 2015 95.34 .7900 75.32 19.73 29 GATES 2017 98.84 .7600 75.12 10.22 30 HARNETT 2017 99.52 .7500 74.64 17.61 31 WILSON 2016 102.19 .7300 74.60 28.37 32 PASQUOTANK 2014 96.30 .7700 74.15 43.74 33 CASWELL 2016 99.34 .7459 74.10 9.18 34 CHOWAN 2014 98.86 .7400 73.16 23.72 35 GUILFORD 2017 99.75 .7305 72.87 4.49 36 FORSYTH 2017 99.80 .7235 72.21 9.40 37 HYDE 2017 98.46 .7300 71.88 29.47 38 DURHAM 2016 93.34 .7679 71.68 9.03 39 DAVIE 2017 98.28 .7280 71.55 13.94 40 JOHNSTON 2011 90.88 .7800 70.89 10.76 41 ROCKINGHAM 2011 101.52 .6960 70.66 34.31 42 CAMDEN 2015 97.84 .7200 70.44 38.75 43 CLEVELAND 2016 96.28 .7200 69.32 24.06 44 UNION 2015 88.40 .7810 69.04 11.81 45 PERSON 2013 98.28 .7000 68.80 23.99 46 PITT 2016 98.83 .6960 68.79 11.98 47 DUPLIN 2017 97.50 .6950 67.76 13.41 48 ONSLOW 2014 100.17 .6750 67.61 12.29 49 CABARRUS 2016 95.33 .7000 66.73 7.13 50 YADKIN 2017 100.37 .6600 66.24 12.15 2017 List of the Sales Ratio Study Sorted Alphabetically by ETR County Revaluation Year Median Rate Effective Tax Rate COD 2017 List of the Sales Ratio Study Sorted Alphabetically by ETR 51 NASH 2017 98.42 .6700 65.94 15.58 52 STOKES 2017 99.88 .6600 65.92 3.89 53 STANLY 2017 98.33 .6700 65.88 5.19 54 WAYNE 2011 98.73 .6635 65.51 15.55 55 BURKE 2013 94.16 .6950 65.44 13.45 56 MECKLENBURG 2011 80.01 .8157 65.26 15.60 57 ROWAN 2015 96.66 .6625 64.04 7.74 58 WILKES 2013 94.93 .6700 63.60 15.98 59 PENDER 2011 91.90 .6850 62.95 24.10 60 CHATHAM 2017 99.17 .6281 62.29 11.11 61 CALDWELL 2013 96.79 .6300 60.98 20.60 62 MONTGOMERY 2012 97.43 .6200 60.41 44.23 63 RANDOLPH 2014 92.57 .6525 60.40 12.78 64 MITCHELL 2014 102.84 .5800 59.65 27.09 65 PAMLICO 2012 95.15 .6250 59.47 25.47 66 PERQUIMANS 2016 103.64 .5700 59.07 26.83 67 WAKE 2016 94.30 .6150 57.99 9.31 68 HAYWOOD 2017 98.82 .5850 57.81 8.20 69 ALAMANCE 2017 99.66 .5800 57.80 8.71 70 BEAUFORT 2010 105.04 .5500 57.77 37.52 71 GRAHAM 2015 98.14 .5850 57.41 11.59 72 SURRY 2016 98.23 .5820 57.17 8.80 73 YANCEY 2016 94.16 .6000 56.50 29.15 74 RUTHERFORD 2012 92.95 .6070 56.42 39.31 75 LINCOLN 2015 91.34 .6110 55.81 27.85 76 ALLEGHANY 2015 107.72 .5125 55.21 26.33 77 CATAWBA 2015 95.76 .5750 55.06 12.55 78 NEW HANOVER 2017 95.28 .5700 54.31 9.10 79 CRAVEN 2016 99.00 .5394 53.40 12.40 80 BUNCOMBE 2017 98.73 .5390 53.22 14.49 81 MCDOWELL 2011 96.66 .5500 53.16 23.93 82 POLK 2017 99.97 .5294 52.92 6.14 83 DAVIDSON 2015 97.77 .5400 52.80 8.56 84 IREDELL 2015 94.10 .5275 49.64 9.88 85 TRANSYLVANIA 2016 97.07 .5110 49.60 17.33 86 CHEROKEE 2012 95.27 .5200 49.54 40.37 87 AVERY 2014 89.92 .5500 49.46 25.57 88 HENDERSON 2015 86.75 .5650 49.01 19.06 89 CLAY 2010 125.58 .3800 47.72 42.96 90 BRUNSWICK 2015 95.60 .4850 46.37 13.91 91 ASHE 2015 103.20 .4430 45.72 28.48 92 MOORE 2015 97.93 .4650 45.54 21.15 93 CURRITUCK 2013 91.50 .4800 43.92 22.30 94 MADISON 2012 81.72 .5200 42.49 53.46 95 DARE 2013 90.27 .4700 42.43 15.84 96 JACKSON 2016 101.65 .3700 37.61 15.48 97 MACON 2015 102.73 .3490 35.85 22.85 98 WATAUGA 2014 101.39 .3530 35.79 30.18 99 SWAIN 2013 98.55 .3600 35.48 50.76 100 CARTERET 2015 98.52 .3100 30.54 19.93 County Revaluation Year Median Rate Effective Tax Rate COD 1 ALAMANCE 2017 99.66 .5800 57.80 8.71 2 BUNCOMBE 2017 98.73 .5390 53.22 14.49 3 CHATHAM 2017 99.17 .6281 62.29 11.11 4 CUMBERLAND 2017 99.54 .7990 79.53 7.71 5 DAVIE 2017 98.28 .7280 71.55 13.94 6 DUPLIN 2017 97.50 .6950 67.76 13.41 7 EDGECOMBE 2017 100.00 .9500 95.00 13.55 8 FORSYTH 2017 99.80 .7235 72.21 9.40 9 GATES 2017 98.84 .7600 75.12 10.22 10 GUILFORD 2017 99.75 .7305 72.87 4.49 11 HARNETT 2017 99.52 .7500 74.64 17.61 12 HAYWOOD 2017 98.82 .5850 57.81 8.20 13 HYDE 2017 98.46 .7300 71.88 29.47 14 LENOIR 2017 99.36 .8350 82.97 4.16 15 MARTIN 2017 101.48 .7900 80.17 27.03 16 NASH 2017 98.42 .6700 65.94 15.58 17 NEW HANOVER 2017 95.28 .5700 54.31 9.10 18 ORANGE 2017 100.00 .8377 83.77 4.68 19 POLK 2017 99.97 .5294 52.92 6.14 20 STANLY 2017 98.33 .6700 65.88 5.19 21 STOKES 2017 99.88 .6600 65.92 3.89 22 TYRRELL 2017 99.75 .8300 82.79 28.68 23 WARREN 2017 102.94 .7600 78.23 50.99 24 YADKIN 2017 100.37 .6600 66.24 12.15 Minimum 95.28 0.53 52.92 3.89 Maximum 102.94 0.95 95.00 50.99 Average 99.33 0.71 70.45 13.75 1 CABARRUS 2016 95.33 .7000 66.73 7.13 2 CASWELL 2016 99.34 .7459 74.10 9.18 3 CLEVELAND 2016 96.28 .7200 69.32 24.06 4 CRAVEN 2016 99.00 .5394 53.40 12.40 5 DURHAM 2016 93.34 .7679 71.68 9.03 6 JACKSON 2016 101.65 .3700 37.61 15.48 7 PERQUIMANS 2016 103.64 .5700 59.07 26.83 8 PITT 2016 98.83 .6960 68.79 11.98 9 RICHMOND 2016 97.69 .7900 77.18 10.28 10 SURRY 2016 98.23 .5820 57.17 8.80 11 TRANSYLVANIA 2016 97.07 .5110 49.60 17.33 12 VANCE 2016 97.87 .8900 87.10 25.11 13 WAKE 2016 94.30 .6150 57.99 9.31 14 WILSON 2016 102.19 .7300 74.60 28.37 15 YANCEY 2016 94.16 .6000 56.50 29.15 Minimum 93.34 0.37 37.61 7.13 Maximum 103.64 0.89 87.10 29.15 Average 97.93 0.66 64.06 16.30 2017 List of the Sales Ratio Study Sorted by Reappraisal Year 2017 Reappraisal County Stats 2016 Reappraisal County Stats County Revaluation Year Median Rate Effective Tax Rate COD 2017 List of the Sales Ratio Study Sorted by Reappraisal Year 1 ALEXANDER 2015 95.34 .7900 75.32 19.73 2 ALLEGHANY 2015 107.72 .5125 55.21 26.33 3 ASHE 2015 103.20 .4430 45.72 28.48 4 BLADEN 2015 100.09 .8200 82.07 47.13 5 BRUNSWICK 2015 95.60 .4850 46.37 13.91 6 CAMDEN 2015 97.84 .7200 70.44 38.75 7 CARTERET 2015 98.52 .3100 30.54 19.93 8 CATAWBA 2015 95.76 .5750 55.06 12.55 9 DAVIDSON 2015 97.77 .5400 52.80 8.56 10 GASTON 2015 92.59 .8700 80.55 23.50 11 GRAHAM 2015 98.14 .5850 57.41 11.59 12 HALIFAX 2015 97.70 .7800 76.21 27.31 13 HENDERSON 2015 86.75 .5650 49.01 19.06 14 IREDELL 2015 94.10 .5275 49.64 9.88 15 LINCOLN 2015 91.34 .6110 55.81 27.85 16 MACON 2015 102.73 .3490 35.85 22.85 17 MOORE 2015 97.93 .4650 45.54 21.15 18 NORTHAMPTON 2015 100.00 .9200 92.00 27.16 19 ROWAN 2015 96.66 .6625 64.04 7.74 20 UNION 2015 88.40 .7810 69.04 11.81 Minimum 86.75 0.31 30.54 7.74 Maximum 107.72 0.92 92.00 47.13 Average 96.91 0.62 59.43 21.26 1 AVERY 2014 89.92 .5500 49.46 25.57 2 CHOWAN 2014 98.86 .7400 73.16 23.72 3 HOKE 2014 102.15 .7500 76.61 10.73 4 JONES 2014 95.71 .8400 80.40 21.14 5 MITCHELL 2014 102.84 .5800 59.65 27.09 6 ONSLOW 2014 100.17 .6750 67.61 12.29 7 PASQUOTANK 2014 96.30 .7700 74.15 43.74 8 RANDOLPH 2014 92.57 .6525 60.40 12.78 9 WATAUGA 2014 101.39 .3530 35.79 30.18 Minimum 89.92 0.35 35.79 10.73 Maximum 102.84 0.84 80.40 43.74 Average 97.77 0.66 64.14 23.03 1 BURKE 2013 94.16 .6950 65.44 13.45 2 CALDWELL 2013 96.79 .6300 60.98 20.60 3 COLUMBUS 2013 96.29 .8050 77.51 34.81 4 CURRITUCK 2013 91.50 .4800 43.92 22.30 5 DARE 2013 90.27 .4700 42.43 15.84 6 GREENE 2013 101.70 .7860 79.94 38.30 7 LEE 2013 96.95 .7950 77.08 10.78 8 PERSON 2013 98.28 .7000 68.80 23.99 9 SWAIN 2013 98.55 .3600 35.48 50.76 10 WASHINGTON 2013 102.99 .8550 88.06 10.29 11 WILKES 2013 94.93 .6700 63.60 15.98 Minimum 90.27 0.36 35.48 10.29 Maximum 102.99 0.86 88.06 50.76 Average 96.58 0.66 63.93 23.37 2015 Reappraisal County Stats 2014 Reappraisal County Stats 2013 Reappraisal County Stats County Revaluation Year Median Rate Effective Tax Rate COD 2017 List of the Sales Ratio Study Sorted by Reappraisal Year 1 BERTIE 2012 96.95 .8300 80.47 31.18 2 CHEROKEE 2012 95.27 .5200 49.54 40.37 3 FRANKLIN 2012 87.28 .8950 78.12 11.44 4 MADISON 2012 81.72 .5200 42.49 53.46 5 MONTGOMERY 2012 97.43 .6200 60.41 44.23 6 PAMLICO 2012 95.15 .6250 59.47 25.47 7 RUTHERFORD 2012 92.95 .6070 56.42 39.31 Minimum 81.72 0.52 42.49 11.44 Maximum 97.43 0.90 80.47 53.46 Average 92.39 0.66 60.99 35.07 1 HERTFORD 2011 116.07 .8400 97.50 33.53 2 JOHNSTON 2011 90.88 .7800 70.89 10.76 3 MCDOWELL 2011 96.66 .5500 53.16 23.93 4 MECKLENBURG 2011 80.01 .8157 65.26 15.60 5 PENDER 2011 91.90 .6850 62.95 24.10 6 ROCKINGHAM 2011 101.52 .6960 70.66 34.31 7 SAMPSON 2011 100.20 .8250 82.67 49.60 8 SCOTLAND 2011 104.15 1.0100 105.19 13.46 9 WAYNE 2011 98.73 .6635 65.51 15.55 Minimum 80.01 0.55 53.16 10.76 Maximum 116.07 1.01 105.19 49.60 Average 97.79 0.76 74.87 24.54 1 ANSON 2010 95.68 .8010 76.64 14.76 2 BEAUFORT 2010 105.04 .5500 57.77 37.52 3 CLAY 2010 125.58 .3800 47.72 42.96 4 GRANVILLE 2010 96.02 .8800 84.50 19.50 5 ROBESON 2010 98.50 .7700 75.85 28.56 Minimum 95.68 0.38 47.72 14.76 Maximum 125.58 0.88 84.50 42.96 Average 104.16 0.68 68.49 28.66 2012 Reappraisal County Stats 2011 Reappraisal County Stats 2010 Reappraisal County Stats Year Next Year Next Tax of latest scheduled Tax of latest scheduled Counties Rate revaluation revaluation Counties Rate revaluation revaluation ALAMANCE $ .5800 2017 2025 JOHNSTON $ .7800 2011 2019 ALEXANDER .7900 2015 2023 JONES .8400 2014 2022 ALLEGHANY .5125 2015 2023 LEE .7950 2013 2019 ANSON .8010 2010 2018 LENOIR .8350 2017 2025 ASHE .4430 2015 2019 LINCOLN .6110 2015 2019 AVERY .5500 2014 2018 MACON .3490 2015 2019 BEAUFORT .5500 2010 2018 MADISON .5200 2012 2020 BERTIE .8300 2012 2020 MARTIN .7900 2017 2025 BLADEN .8200 2015 2023 MCDOWELL .5500 2011 2019 BRUNSWICK .4850 2015 2019 MECKLENBURG .8157 2011 2019 BUNCOMBE .5390 2017 2025 MITCHELL .5800 2014 2018 BURKE .6950 2013 2019 MONTGOMERY .6200 2012 2020 CABARRUS .7000 2016 2020 MOORE .4650 2015 2019 CALDWELL .6300 2013 2021 NASH .6700 2017 2025 CAMDEN .7200 2015 2023 NEW HANOVER .5700 2017 2021 CARTERET .3100 2015 2019 NORTHAMPTON .9200 2015 2019 CASWELL .7459 2016 2020 ONSLOW .6750 2014 2018 CATAWBA .5750 2015 2019 ORANGE .8377 2017 2021 CHATHAM .6281 2017 2021 PAMLICO .6250 2012 2020 CHEROKEE .5200 2012 2020 PASQUOTANK .7700 2014 2022 CHOWAN .7400 2014 2022 PENDER .6850 2011 2019 CLAY .3800 2010 2018 PERQUIMANS .5700 2016 2024 CLEVELAND .7200 2016 2021 PERSON .7000 2013 2021 COLUMBUS .8050 2013 2021 PITT .6960 2016 2020 CRAVEN .5394 2016 2020 POLK .5294 2017 2021 CUMBERLAND .7990 2017 2025 RANDOLPH .6525 2014 2019 CURRITUCK .4800 2013 2021 RICHMOND .7900 2016 2020 DARE .4700 2013 2021 ROBESON .7700 2010 2018 DAVIDSON .5400 2015 2023 ROCKINGHAM .6960 2011 2019 DAVIE .7280 2017 2021 ROWAN .6625 2015 2019 DUPLIN .6950 2017 2025 RUTHERFORD .6070 2012 2019 DURHAM .7679 2016 2019 SAMPSON .8250 2011 2019 EDGECOMBE .9500 2017 2025 SCOTLAND 1.0100 2011 2019 FORSYTH .7235 2017 2021 STANLY .6700 2017 2021 FRANKLIN .8950 2012 2018 STOKES .6600 2017 2021 GASTON .8700 2015 2019 SURRY .5820 2016 2020 GATES .7600 2017 2025 SWAIN .3600 2013 2021 GRAHAM .5850 2015 2019 TRANSYLVANIA .5110 2016 2021 GRANVILLE .8800 2010 2018 TYRRELL .8300 2017 2025 GREENE .7860 2013 2021 UNION .7810 2015 2020 GUILFORD .7305 2017 2022 VANCE .8900 2016 2024 HALIFAX .7800 2015 2019 WAKE .6150 2016 2020 HARNETT .7500 2017 2021 WARREN .7600 2017 2025 HAYWOOD .5850 2017 2021 WASHINGTON .8550 2013 2021 HENDERSON .5650 2015 2019 WATAUGA .3530 2014 2022 HERTFORD .8400 2011 2019 WAYNE .6635 2011 2019 HOKE .7500 2014 2022 WILKES .6700 2013 2019 HYDE .7300 2017 2025 WILSON .7300 2016 2024 IREDELL .5275 2015 2019 YADKIN .6600 2017 2025 JACKSON .3700 2016 2021 YANCEY .6000 2016 2024 Property subject to taxation must be assessed at 100% of appraised value. Revaluations are effective January 1 of year shown. Real property must be revalued every 8 years but counties may elect to revalue more frequently. Year shown for next scheduled revaluation is the year indicated based on the Octennial Reappraisal Budget Reserve provided to NCDOR as of July 2017. Aug-17 2017-2018 PROPERTY TAX RATES AND REVALUATION SCHEDULES FOR NORTH CAROLINA COUNTIES (All rates per $100 valuation*) North Carolina Department of Revenue Local Government Division |
| OCLC number | 787867723 |
