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SALES ASSESSMENT RATIO STUDIES
AS OF JANUARY 1, 2016
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 01/01/2015 to 12/31/2015.
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 01/01/2016.
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
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 2009 103.89 .5800 60.26 24.37
2 ALEXANDER 2015 94.83 .7900 74.92 20.49
3 ALLEGHANY 2015 106.76 .5125 54.71 36.64
4 ANSON 2010 99.44 .8010 79.66 19.47
5 ASHE 2015 104.43 .4330 45.22 24.87
6 AVERY 2014 91.46 .4472 40.90 35.32
7 BEAUFORT 2010 106.14 .5500 58.38 36.11
8 BERTIE 2012 98.25 .8300 81.55 36.92
9 BLADEN 2015 99.94 .8200 81.95 36.48
10 BRUNSWICK 2015 97.52 .4850 47.30 17.04
11 BUNCOMBE 2013 84.55 .6040 51.07 25.07
12 BURKE 2013 95.92 .6800 65.22 15.67
13 CABARRUS 2016 99.18 .7000 69.43 4.14
14 CALDWELL 2013 96.43 .6300 60.75 18.88
15 CAMDEN 2015 97.38 .6800 66.22 28.21
16 CARTERET 2015 99.12 .3100 30.73 15.33
17 CASWELL 2016 100.22 .6790 68.05 22.91
18 CATAWBA 2015 99.09 .5750 56.97 9.25
19 CHATHAM 2009 96.33 .6338 61.05 32.70
20 CHEROKEE 2012 100.55 .5200 52.28 31.65
21 CHOWAN 2014 97.38 .7400 72.06 19.71
22 CLAY 2010 129.47 .3600 46.61 68.02
23 CLEVELAND 2016 100.35 .7200 72.25 31.95
24 COLUMBUS 2013 95.35 .8050 76.76 34.86
25 CRAVEN 2016 100.37 .5394 54.14 9.01
26 CUMBERLAND 2009 105.08 .7400 77.76 14.93
27 CURRITUCK 2013 93.82 .4800 45.03 20.83
28 DARE 2013 92.42 .4300 39.74 12.33
29 DAVIDSON 2015 99.43 .5400 53.69 8.24
30 DAVIE 2013 100.67 .7280 73.28 14.71
31 DUPLIN 2009 90.42 .7300 66.01 36.10
32 DURHAM 2016 100.41 .7404 74.34 8.17
33 EDGECOMBE 2009 100.02 .9500 95.02 15.67
34 FORSYTH 2013 97.64 .7310 71.38 21.90
35 FRANKLIN 2012 92.69 .9250 85.73 15.10
36 GASTON 2015 97.84 .8700 85.12 19.06
37 GATES 2009 115.96 .6800 78.85 28.93
38 GRAHAM 2015 99.61 .5850 58.27 8.66
39 GRANVILLE 2010 98.80 .8800 86.94 21.07
40 GREENE 2013 97.37 .7860 76.54 25.55
41 GUILFORD 2012 97.77 .7550 73.82 9.86
42 HALIFAX 2015 97.39 .7800 75.96 18.13
43 HARNETT 2009 104.73 .7500 78.55 27.59
44 HAYWOOD 2011 98.62 .5661 55.83 25.43
45 HENDERSON 2015 94.30 .5650 53.28 15.20
46 HERTFORD 2011 113.62 .8400 95.44 43.45
47 HOKE 2014 100.35 .7500 75.27 9.65
48 HYDE 2009 111.35 .6400 71.26 44.56
49 IREDELL 2015 95.96 .5275 50.62 5.40
50 JACKSON 2016 105.26 .3700 38.95 41.76
2016 List of the Sales Ratio Study Sorted Alphabetically by County
County
Revaluation
Year Median Rate
Effective
Tax Rate COD
2016 List of the Sales Ratio Study Sorted Alphabetically by County
51 JOHNSTON 2011 95.74 .7800 74.67 9.69
52 JONES 2014 97.30 .7900 76.87 37.86
53 LEE 2013 97.86 .7950 77.80 15.27
54 LENOIR 2009 108.61 .8350 90.69 22.04
55 LINCOLN 2015 93.68 .6110 57.24 21.80
56 MACON 2015 104.09 .3490 36.33 15.69
57 MADISON 2012 87.51 .5200 45.51 31.65
58 MARTIN 2009 109.18 .7350 80.25 43.16
59 MCDOWELL 2011 98.01 .5500 53.90 17.64
60 MECKLENBURG 2011 86.28 .8157 70.38 16.63
61 MITCHELL 2014 104.58 .5300 55.43 39.21
62 MONTGOMERY 2012 100.74 .6200 62.46 42.82
63 MOORE 2015 99.70 .4650 46.36 16.60
64 NASH 2009 102.24 .6700 68.50 27.51
65 NEW HANOVER 2012 90.16 .6230 56.17 16.79
66 NORTHAMPTON 2015 100.35 .9200 92.32 20.39
67 ONSLOW 2014 99.98 .6750 67.49 12.14
68 ORANGE 2009 99.22 .8780 87.11 12.98
69 PAMLICO 2012 92.90 .6250 58.06 31.60
70 PASQUOTANK 2014 100.00 .7600 76.00 34.80
71 PENDER 2011 96.17 .6850 65.88 30.26
72 PERQUIMANS 2016 99.20 .5700 56.54 6.53
73 PERSON 2013 100.68 .7000 70.47 29.02
74 PITT 2016 100.32 .6860 68.82 9.83
75 POLK 2009 96.77 .5375 52.01 41.58
76 RANDOLPH 2014 96.47 .6525 62.95 10.22
77 RICHMOND 2016 100.77 .7900 79.61 10.35
78 ROBESON 2010 99.82 .7700 76.86 28.84
79 ROCKINGHAM 2011 105.20 .6960 73.22 31.92
80 ROWAN 2015 97.93 .6625 64.88 5.74
81 RUTHERFORD 2012 101.89 .6070 61.85 26.28
82 SAMPSON 2011 102.43 .8300 85.02 43.96
83 SCOTLAND 2011 106.70 1.0200 108.83 18.61
84 STANLY 2013 90.73 .6700 60.79 19.65
85 STOKES 2013 98.96 .6200 61.36 12.25
86 SURRY 2016 99.63 .5820 57.98 8.28
87 SWAIN 2013 103.65 .3600 37.31 44.93
88 TRANSYLVANIA 2016 99.89 .5110 51.04 5.87
89 TYRRELL 2009 145.86 .6900 100.64 40.68
90 UNION 2015 95.33 .7665 73.07 12.33
91 VANCE 2016 102.61 .8900 91.33 31.63
92 WAKE 2016 99.57 .6005 59.79 7.16
93 WARREN 2009 123.33 .7100 87.56 22.49
94 WASHINGTON 2013 101.51 .8100 82.22 18.92
95 WATAUGA 2014 99.36 .3130 31.10 26.38
96 WAYNE 2011 99.82 .6635 66.23 17.82
97 WILKES 2013 93.23 .6700 62.46 15.32
98 WILSON 2016 100.78 .7300 73.57 13.34
99 YADKIN 2009 102.01 .6600 67.32 22.80
100 YANCEY 2016 99.39 .6000 59.63 9.65
County
Revaluation
Year Median Rate
Effective
Tax Rate COD
1 TYRRELL 2009 145.86 .6900 100.64 40.68
2 CLAY 2010 129.47 .3600 46.61 68.02
3 WARREN 2009 123.33 .7100 87.56 22.49
4 GATES 2009 115.96 .6800 78.85 28.93
5 HERTFORD 2011 113.62 .8400 95.44 43.45
6 HYDE 2009 111.35 .6400 71.26 44.56
7 MARTIN 2009 109.18 .7350 80.25 43.16
8 LENOIR 2009 108.61 .8350 90.69 22.04
9 ALLEGHANY 2015 106.76 .5125 54.71 36.64
10 SCOTLAND 2011 106.70 1.0200 108.83 18.61
11 BEAUFORT 2010 106.14 .5500 58.38 36.11
12 JACKSON 2016 105.26 .3700 38.95 41.76
13 ROCKINGHAM 2011 105.20 .6960 73.22 31.92
14 CUMBERLAND 2009 105.08 .7400 77.76 14.93
15 HARNETT 2009 104.73 .7500 78.55 27.59
16 MITCHELL 2014 104.58 .5300 55.43 39.21
17 ASHE 2015 104.43 .4330 45.22 24.87
18 MACON 2015 104.09 .3490 36.33 15.69
19 ALAMANCE 2009 103.89 .5800 60.26 24.37
20 SWAIN 2013 103.65 .3600 37.31 44.93
21 VANCE 2016 102.61 .8900 91.33 31.63
22 SAMPSON 2011 102.43 .8300 85.02 43.96
23 NASH 2009 102.24 .6700 68.50 27.51
24 YADKIN 2009 102.01 .6600 67.32 22.80
25 RUTHERFORD 2012 101.89 .6070 61.85 26.28
26 WASHINGTON 2013 101.51 .8100 82.22 18.92
27 WILSON 2016 100.78 .7300 73.57 13.34
28 RICHMOND 2016 100.77 .7900 79.61 10.35
29 MONTGOMERY 2012 100.74 .6200 62.46 42.82
30 PERSON 2013 100.68 .7000 70.47 29.02
31 DAVIE 2013 100.67 .7280 73.28 14.71
32 CHEROKEE 2012 100.55 .5200 52.28 31.65
33 DURHAM 2016 100.41 .7404 74.34 8.17
34 CRAVEN 2016 100.37 .5394 54.14 9.01
35 HOKE 2014 100.35 .7500 75.27 9.65
36 NORTHAMPTON 2015 100.35 .9200 92.32 20.39
37 CLEVELAND 2016 100.35 .7200 72.25 31.95
38 PITT 2016 100.32 .6860 68.82 9.83
39 CASWELL 2016 100.22 .6790 68.05 22.91
40 EDGECOMBE 2009 100.02 .9500 95.02 15.67
41 PASQUOTANK 2014 100.00 .7600 76.00 34.80
42 ONSLOW 2014 99.98 .6750 67.49 12.14
43 BLADEN 2015 99.94 .8200 81.95 36.48
44 TRANSYLVANIA 2016 99.89 .5110 51.04 5.87
45 ROBESON 2010 99.82 .7700 76.86 28.84
46 WAYNE 2011 99.82 .6635 66.23 17.82
47 MOORE 2015 99.70 .4650 46.36 16.60
48 SURRY 2016 99.63 .5820 57.98 8.28
49 GRAHAM 2015 99.61 .5850 58.27 8.66
50 WAKE 2016 99.57 .6005 59.79 7.16
2016 List of the Sales Ratio Study Sorted by Median
County
Revaluation
Year Median Rate
Effective
Tax Rate COD
2016 List of the Sales Ratio Study Sorted by Median
51 ANSON 2010 99.44 .8010 79.66 19.47
52 DAVIDSON 2015 99.43 .5400 53.69 8.24
53 YANCEY 2016 99.39 .6000 59.63 9.65
54 WATAUGA 2014 99.36 .3130 31.10 26.38
55 ORANGE 2009 99.22 .8780 87.11 12.98
56 PERQUIMANS 2016 99.20 .5700 56.54 6.53
57 CABARRUS 2016 99.18 .7000 69.43 4.14
58 CARTERET 2015 99.12 .3100 30.73 15.33
59 CATAWBA 2015 99.09 .5750 56.97 9.25
60 STOKES 2013 98.96 .6200 61.36 12.25
61 GRANVILLE 2010 98.80 .8800 86.94 21.07
62 HAYWOOD 2011 98.62 .5661 55.83 25.43
63 BERTIE 2012 98.25 .8300 81.55 36.92
64 MCDOWELL 2011 98.01 .5500 53.90 17.64
65 ROWAN 2015 97.93 .6625 64.88 5.74
66 LEE 2013 97.86 .7950 77.80 15.27
67 GASTON 2015 97.84 .8700 85.12 19.06
68 GUILFORD 2012 97.77 .7550 73.82 9.86
69 FORSYTH 2013 97.64 .7310 71.38 21.90
70 BRUNSWICK 2015 97.52 .4850 47.30 17.04
71 HALIFAX 2015 97.39 .7800 75.96 18.13
72 CAMDEN 2015 97.38 .6800 66.22 28.21
73 CHOWAN 2014 97.38 .7400 72.06 19.71
74 GREENE 2013 97.37 .7860 76.54 25.55
75 JONES 2014 97.30 .7900 76.87 37.86
76 POLK 2009 96.77 .5375 52.01 41.58
77 RANDOLPH 2014 96.47 .6525 62.95 10.22
78 CALDWELL 2013 96.43 .6300 60.75 18.88
79 CHATHAM 2009 96.33 .6338 61.05 32.70
80 PENDER 2011 96.17 .6850 65.88 30.26
81 IREDELL 2015 95.96 .5275 50.62 5.40
82 BURKE 2013 95.92 .6800 65.22 15.67
83 JOHNSTON 2011 95.74 .7800 74.67 9.69
84 COLUMBUS 2013 95.35 .8050 76.76 34.86
85 UNION 2015 95.33 .7665 73.07 12.33
86 ALEXANDER 2015 94.83 .7900 74.92 20.49
87 HENDERSON 2015 94.30 .5650 53.28 15.20
88 CURRITUCK 2013 93.82 .4800 45.03 20.83
89 LINCOLN 2015 93.68 .6110 57.24 21.80
90 WILKES 2013 93.23 .6700 62.46 15.32
91 PAMLICO 2012 92.90 .6250 58.06 31.60
92 FRANKLIN 2012 92.69 .9250 85.73 15.10
93 DARE 2013 92.42 .4300 39.74 12.33
94 AVERY 2014 91.46 .4472 40.90 35.32
95 STANLY 2013 90.73 .6700 60.79 19.65
96 DUPLIN 2009 90.42 .7300 66.01 36.10
97 NEW HANOVER 2012 90.16 .6230 56.17 16.79
98 MADISON 2012 87.51 .5200 45.51 31.65
99 MECKLENBURG 2011 86.28 .8157 70.38 16.63
100 BUNCOMBE 2013 84.55 .6040 51.07 25.07
County
Revaluation
Year Median Rate
Effective
Tax Rate COD
1 SCOTLAND 2011 106.70 1.0200 108.83 18.61
2 EDGECOMBE 2009 100.02 .9500 95.02 15.67
3 FRANKLIN 2012 92.69 .9250 85.73 15.10
4 NORTHAMPTON 2015 100.35 .9200 92.32 20.39
5 VANCE 2016 102.61 .8900 91.33 31.63
6 GRANVILLE 2010 98.80 .8800 86.94 21.07
7 ORANGE 2009 99.22 .8780 87.11 12.98
8 GASTON 2015 97.84 .8700 85.12 19.06
9 HERTFORD 2011 113.62 .8400 95.44 43.45
10 LENOIR 2009 108.61 .8350 90.69 22.04
11 SAMPSON 2011 102.43 .8300 85.02 43.96
12 BERTIE 2012 98.25 .8300 81.55 36.92
13 BLADEN 2015 99.94 .8200 81.95 36.48
14 MECKLENBURG 2011 86.28 .8157 70.38 16.63
15 WASHINGTON 2013 101.51 .8100 82.22 18.92
16 COLUMBUS 2013 95.35 .8050 76.76 34.86
17 ANSON 2010 99.44 .8010 79.66 19.47
18 LEE 2013 97.86 .7950 77.80 15.27
19 RICHMOND 2016 100.77 .7900 79.61 10.35
20 JONES 2014 97.30 .7900 76.87 37.86
21 ALEXANDER 2015 94.83 .7900 74.92 20.49
22 GREENE 2013 97.37 .7860 76.54 25.55
23 HALIFAX 2015 97.39 .7800 75.96 18.13
24 JOHNSTON 2011 95.74 .7800 74.67 9.69
25 ROBESON 2010 99.82 .7700 76.86 28.84
26 UNION 2015 95.33 .7665 73.07 12.33
27 PASQUOTANK 2014 100.00 .7600 76.00 34.80
28 GUILFORD 2012 97.77 .7550 73.82 9.86
29 HARNETT 2009 104.73 .7500 78.55 27.59
30 HOKE 2014 100.35 .7500 75.27 9.65
31 DURHAM 2016 100.41 .7404 74.34 8.17
32 CUMBERLAND 2009 105.08 .7400 77.76 14.93
33 CHOWAN 2014 97.38 .7400 72.06 19.71
34 MARTIN 2009 109.18 .7350 80.25 43.16
35 FORSYTH 2013 97.64 .7310 71.38 21.90
36 WILSON 2016 100.78 .7300 73.57 13.34
37 DUPLIN 2009 90.42 .7300 66.01 36.10
38 DAVIE 2013 100.67 .7280 73.28 14.71
39 CLEVELAND 2016 100.35 .7200 72.25 31.95
40 WARREN 2009 123.33 .7100 87.56 22.49
41 PERSON 2013 100.68 .7000 70.47 29.02
42 CABARRUS 2016 99.18 .7000 69.43 4.14
43 ROCKINGHAM 2011 105.20 .6960 73.22 31.92
44 TYRRELL 2009 145.86 .6900 100.64 40.68
45 PITT 2016 100.32 .6860 68.82 9.83
46 PENDER 2011 96.17 .6850 65.88 30.26
47 GATES 2009 115.96 .6800 78.85 28.93
48 CAMDEN 2015 97.38 .6800 66.22 28.21
49 BURKE 2013 95.92 .6800 65.22 15.67
50 CASWELL 2016 100.22 .6790 68.05 22.91
2016 List of the Sales Ratio Study Sorted by Tax Rate
County
Revaluation
Year Median Rate
Effective
Tax Rate COD
2016 List of the Sales Ratio Study Sorted by Tax Rate
51 ONSLOW 2014 99.98 .6750 67.49 12.14
52 NASH 2009 102.24 .6700 68.50 27.51
53 WILKES 2013 93.23 .6700 62.46 15.32
54 STANLY 2013 90.73 .6700 60.79 19.65
55 WAYNE 2011 99.82 .6635 66.23 17.82
56 ROWAN 2015 97.93 .6625 64.88 5.74
57 YADKIN 2009 102.01 .6600 67.32 22.80
58 RANDOLPH 2014 96.47 .6525 62.95 10.22
59 HYDE 2009 111.35 .6400 71.26 44.56
60 CHATHAM 2009 96.33 .6338 61.05 32.70
61 CALDWELL 2013 96.43 .6300 60.75 18.88
62 PAMLICO 2012 92.90 .6250 58.06 31.60
63 NEW HANOVER 2012 90.16 .6230 56.17 16.79
64 MONTGOMERY 2012 100.74 .6200 62.46 42.82
65 STOKES 2013 98.96 .6200 61.36 12.25
66 LINCOLN 2015 93.68 .6110 57.24 21.80
67 RUTHERFORD 2012 101.89 .6070 61.85 26.28
68 BUNCOMBE 2013 84.55 .6040 51.07 25.07
69 WAKE 2016 99.57 .6005 59.79 7.16
70 YANCEY 2016 99.39 .6000 59.63 9.65
71 GRAHAM 2015 99.61 .5850 58.27 8.66
72 SURRY 2016 99.63 .5820 57.98 8.28
73 ALAMANCE 2009 103.89 .5800 60.26 24.37
74 CATAWBA 2015 99.09 .5750 56.97 9.25
75 PERQUIMANS 2016 99.20 .5700 56.54 6.53
76 HAYWOOD 2011 98.62 .5661 55.83 25.43
77 HENDERSON 2015 94.30 .5650 53.28 15.20
78 BEAUFORT 2010 106.14 .5500 58.38 36.11
79 MCDOWELL 2011 98.01 .5500 53.90 17.64
80 DAVIDSON 2015 99.43 .5400 53.69 8.24
81 CRAVEN 2016 100.37 .5394 54.14 9.01
82 POLK 2009 96.77 .5375 52.01 41.58
83 MITCHELL 2014 104.58 .5300 55.43 39.21
84 IREDELL 2015 95.96 .5275 50.62 5.40
85 CHEROKEE 2012 100.55 .5200 52.28 31.65
86 MADISON 2012 87.51 .5200 45.51 31.65
87 ALLEGHANY 2015 106.76 .5125 54.71 36.64
88 TRANSYLVANIA 2016 99.89 .5110 51.04 5.87
89 BRUNSWICK 2015 97.52 .4850 47.30 17.04
90 CURRITUCK 2013 93.82 .4800 45.03 20.83
91 MOORE 2015 99.70 .4650 46.36 16.60
92 AVERY 2014 91.46 .4472 40.90 35.32
93 ASHE 2015 104.43 .4330 45.22 24.87
94 DARE 2013 92.42 .4300 39.74 12.33
95 JACKSON 2016 105.26 .3700 38.95 41.76
96 CLAY 2010 129.47 .3600 46.61 68.02
97 SWAIN 2013 103.65 .3600 37.31 44.93
98 MACON 2015 104.09 .3490 36.33 15.69
99 WATAUGA 2014 99.36 .3130 31.10 26.38
100 CARTERET 2015 99.12 .3100 30.73 15.33
County
Revaluation
Year Median Rate
Effective
Tax Rate COD
1 SCOTLAND 2011 106.70 1.0200 108.83 18.61
2 TYRRELL 2009 145.86 .6900 100.64 40.68
3 HERTFORD 2011 113.62 .8400 95.44 43.45
4 EDGECOMBE 2009 100.02 .9500 95.02 15.67
5 NORTHAMPTON 2015 100.35 .9200 92.32 20.39
6 VANCE 2016 102.61 .8900 91.33 31.63
7 LENOIR 2009 108.61 .8350 90.69 22.04
8 WARREN 2009 123.33 .7100 87.56 22.49
9 ORANGE 2009 99.22 .8780 87.11 12.98
10 GRANVILLE 2010 98.80 .8800 86.94 21.07
11 FRANKLIN 2012 92.69 .9250 85.73 15.10
12 GASTON 2015 97.84 .8700 85.12 19.06
13 SAMPSON 2011 102.43 .8300 85.02 43.96
14 WASHINGTON 2013 101.51 .8100 82.22 18.92
15 BLADEN 2015 99.94 .8200 81.95 36.48
16 BERTIE 2012 98.25 .8300 81.55 36.92
17 MARTIN 2009 109.18 .7350 80.25 43.16
18 ANSON 2010 99.44 .8010 79.66 19.47
19 RICHMOND 2016 100.77 .7900 79.61 10.35
20 GATES 2009 115.96 .6800 78.85 28.93
21 HARNETT 2009 104.73 .7500 78.55 27.59
22 LEE 2013 97.86 .7950 77.80 15.27
23 CUMBERLAND 2009 105.08 .7400 77.76 14.93
24 JONES 2014 97.30 .7900 76.87 37.86
25 ROBESON 2010 99.82 .7700 76.86 28.84
26 COLUMBUS 2013 95.35 .8050 76.76 34.86
27 GREENE 2013 97.37 .7860 76.54 25.55
28 PASQUOTANK 2014 100.00 .7600 76.00 34.80
29 HALIFAX 2015 97.39 .7800 75.96 18.13
30 HOKE 2014 100.35 .7500 75.27 9.65
31 ALEXANDER 2015 94.83 .7900 74.92 20.49
32 JOHNSTON 2011 95.74 .7800 74.67 9.69
33 DURHAM 2016 100.41 .7404 74.34 8.17
34 GUILFORD 2012 97.77 .7550 73.82 9.86
35 WILSON 2016 100.78 .7300 73.57 13.34
36 DAVIE 2013 100.67 .7280 73.28 14.71
37 ROCKINGHAM 2011 105.20 .6960 73.22 31.92
38 UNION 2015 95.33 .7665 73.07 12.33
39 CLEVELAND 2016 100.35 .7200 72.25 31.95
40 CHOWAN 2014 97.38 .7400 72.06 19.71
41 FORSYTH 2013 97.64 .7310 71.38 21.90
42 HYDE 2009 111.35 .6400 71.26 44.56
43 PERSON 2013 100.68 .7000 70.47 29.02
44 MECKLENBURG 2011 86.28 .8157 70.38 16.63
45 CABARRUS 2016 99.18 .7000 69.43 4.14
46 PITT 2016 100.32 .6860 68.82 9.83
47 NASH 2009 102.24 .6700 68.50 27.51
48 CASWELL 2016 100.22 .6790 68.05 22.91
49 ONSLOW 2014 99.98 .6750 67.49 12.14
50 YADKIN 2009 102.01 .6600 67.32 22.80
2016 List of the Sales Ratio Study Sorted by Effective Tax Rate
County
Revaluation
Year Median Rate
Effective
Tax Rate COD
2016 List of the Sales Ratio Study Sorted by Effective Tax Rate
51 WAYNE 2011 99.82 .6635 66.23 17.82
52 CAMDEN 2015 97.38 .6800 66.22 28.21
53 DUPLIN 2009 90.42 .7300 66.01 36.10
54 PENDER 2011 96.17 .6850 65.88 30.26
55 BURKE 2013 95.92 .6800 65.22 15.67
56 ROWAN 2015 97.93 .6625 64.88 5.74
57 RANDOLPH 2014 96.47 .6525 62.95 10.22
58 WILKES 2013 93.23 .6700 62.46 15.32
59 MONTGOMERY 2012 100.74 .6200 62.46 42.82
60 RUTHERFORD 2012 101.89 .6070 61.85 26.28
61 STOKES 2013 98.96 .6200 61.36 12.25
62 CHATHAM 2009 96.33 .6338 61.05 32.70
63 STANLY 2013 90.73 .6700 60.79 19.65
64 CALDWELL 2013 96.43 .6300 60.75 18.88
65 ALAMANCE 2009 103.89 .5800 60.26 24.37
66 WAKE 2016 99.57 .6005 59.79 7.16
67 YANCEY 2016 99.39 .6000 59.63 9.65
68 BEAUFORT 2010 106.14 .5500 58.38 36.11
69 GRAHAM 2015 99.61 .5850 58.27 8.66
70 PAMLICO 2012 92.90 .6250 58.06 31.60
71 SURRY 2016 99.63 .5820 57.98 8.28
72 LINCOLN 2015 93.68 .6110 57.24 21.80
73 CATAWBA 2015 99.09 .5750 56.97 9.25
74 PERQUIMANS 2016 99.20 .5700 56.54 6.53
75 NEW HANOVER 2012 90.16 .6230 56.17 16.79
76 HAYWOOD 2011 98.62 .5661 55.83 25.43
77 MITCHELL 2014 104.58 .5300 55.43 39.21
78 ALLEGHANY 2015 106.76 .5125 54.71 36.64
79 CRAVEN 2016 100.37 .5394 54.14 9.01
80 MCDOWELL 2011 98.01 .5500 53.90 17.64
81 DAVIDSON 2015 99.43 .5400 53.69 8.24
82 HENDERSON 2015 94.30 .5650 53.28 15.20
83 CHEROKEE 2012 100.55 .5200 52.28 31.65
84 POLK 2009 96.77 .5375 52.01 41.58
85 BUNCOMBE 2013 84.55 .6040 51.07 25.07
86 TRANSYLVANIA 2016 99.89 .5110 51.04 5.87
87 IREDELL 2015 95.96 .5275 50.62 5.40
88 BRUNSWICK 2015 97.52 .4850 47.30 17.04
89 CLAY 2010 129.47 .3600 46.61 68.02
90 MOORE 2015 99.70 .4650 46.36 16.60
91 MADISON 2012 87.51 .5200 45.51 31.65
92 ASHE 2015 104.43 .4330 45.22 24.87
93 CURRITUCK 2013 93.82 .4800 45.03 20.83
94 AVERY 2014 91.46 .4472 40.90 35.32
95 DARE 2013 92.42 .4300 39.74 12.33
96 JACKSON 2016 105.26 .3700 38.95 41.76
97 SWAIN 2013 103.65 .3600 37.31 44.93
98 MACON 2015 104.09 .3490 36.33 15.69
99 WATAUGA 2014 99.36 .3130 31.10 26.38
100 CARTERET 2015 99.12 .3100 30.73 15.33
County
Revaluation
Year Median Rate
Effective
Tax Rate COD
1 CABARRUS 2016 99.18 .7000 69.43 4.14
2 CASWELL 2016 100.22 .6790 68.05 22.91
3 CLEVELAND 2016 100.35 .7200 72.25 31.95
4 CRAVEN 2016 100.37 .5394 54.14 9.01
5 DURHAM 2016 100.41 .7404 74.34 8.17
6 JACKSON 2016 105.26 .3700 38.95 41.76
7 PERQUIMANS 2016 99.20 .5700 56.54 6.53
8 PITT 2016 100.32 .6860 68.82 9.83
9 RICHMOND 2016 100.77 .7900 79.61 10.35
10 SURRY 2016 99.63 .5820 57.98 8.28
11 TRANSYLVANIA 2016 99.89 .5110 51.04 5.87
12 VANCE 2016 102.61 .8900 91.33 31.63
13 WAKE 2016 99.57 .6005 59.79 7.16
14 WILSON 2016 100.78 .7300 73.57 13.34
15 YANCEY 2016 99.39 .6000 59.63 9.65
Minimum 99.18 0.37 38.95 4.14
Maximum 105.26 0.89 91.33 41.76
Average 100.53 0.65 65.03 14.71
1 ALEXANDER 2015 94.83 .7900 74.92 20.49
2 ALLEGHANY 2015 106.76 .5125 54.71 36.64
3 ASHE 2015 104.43 .4330 45.22 24.87
4 BLADEN 2015 99.94 .8200 81.95 36.48
5 BRUNSWICK 2015 97.52 .4850 47.30 17.04
6 CAMDEN 2015 97.38 .6800 66.22 28.21
7 CARTERET 2015 99.12 .3100 30.73 15.33
8 CATAWBA 2015 99.09 .5750 56.97 9.25
9 DAVIDSON 2015 99.43 .5400 53.69 8.24
10 GASTON 2015 97.84 .8700 85.12 19.06
11 GRAHAM 2015 99.61 .5850 58.27 8.66
12 HALIFAX 2015 97.39 .7800 75.96 18.13
13 HENDERSON 2015 94.30 .5650 53.28 15.20
14 IREDELL 2015 95.96 .5275 50.62 5.40
15 LINCOLN 2015 93.68 .6110 57.24 21.80
16 MACON 2015 104.09 .3490 36.33 15.69
17 MOORE 2015 99.70 .4650 46.36 16.60
18 NORTHAMPTON 2015 100.35 .9200 92.32 20.39
19 ROWAN 2015 97.93 .6625 64.88 5.74
20 UNION 2015 95.33 .7665 73.07 12.33
Minimum 93.68 0.31 30.73 5.40
Maximum 106.76 0.92 92.32 36.64
Average 98.73 0.61 60.26 17.78
2016 List of the Sales Ratio Study Sorted by Reappraisal Year
2016 Reappraisal County Stats
2015 Reappraisal County Stats
County
Revaluation
Year Median Rate
Effective
Tax Rate COD
2016 List of the Sales Ratio Study Sorted by Reappraisal Year
1 AVERY 2014 91.46 .4472 40.90 35.32
2 CHOWAN 2014 97.38 .7400 72.06 19.71
3 HOKE 2014 100.35 .7500 75.27 9.65
4 JONES 2014 97.30 .7900 76.87 37.86
5 MITCHELL 2014 104.58 .5300 55.43 39.21
6 ONSLOW 2014 99.98 .6750 67.49 12.14
7 PASQUOTANK 2014 100.00 .7600 76.00 34.80
8 RANDOLPH 2014 96.47 .6525 62.95 10.22
9 WATAUGA 2014 99.36 .3130 31.10 26.38
Minimum 91.46 0.31 31.10 9.65
Maximum 104.58 0.79 76.87 39.21
Average 98.54 0.63 62.01 25.03
1 BUNCOMBE 2013 84.55 .6040 51.07 25.07
2 BURKE 2013 95.92 .6800 65.22 15.67
3 CALDWELL 2013 96.43 .6300 60.75 18.88
4 COLUMBUS 2013 95.35 .8050 76.76 34.86
5 CURRITUCK 2013 93.82 .4800 45.03 20.83
6 DARE 2013 92.42 .4300 39.74 12.33
7 DAVIE 2013 100.67 .7280 73.28 14.71
8 FORSYTH 2013 97.64 .7310 71.38 21.90
9 GREENE 2013 97.37 .7860 76.54 25.55
10 LEE 2013 97.86 .7950 77.80 15.27
11 PERSON 2013 100.68 .7000 70.47 29.02
12 STANLY 2013 90.73 .6700 60.79 19.65
13 STOKES 2013 98.96 .6200 61.36 12.25
14 SWAIN 2013 103.65 .3600 37.31 44.93
15 WASHINGTON 2013 101.51 .8100 82.22 18.92
16 WILKES 2013 93.23 .6700 62.46 15.32
Minimum 84.55 0.36 37.31 12.25
Maximum 103.65 0.81 82.22 44.93
Average 96.30 0.66 63.26 21.57
1 BERTIE 2012 98.25 .8300 81.55 36.92
2 CHEROKEE 2012 100.55 .5200 52.28 31.65
3 FRANKLIN 2012 92.69 .9250 85.73 15.10
4 GUILFORD 2012 97.77 .7550 73.82 9.86
5 MADISON 2012 87.51 .5200 45.51 31.65
6 MONTGOMERY 2012 100.74 .6200 62.46 42.82
7 NEW HANOVER 2012 90.16 .6230 56.17 16.79
8 PAMLICO 2012 92.90 .6250 58.06 31.60
9 RUTHERFORD 2012 101.89 .6070 61.85 26.28
Minimum 87.51 0.52 45.51 9.86
Maximum 101.89 0.93 85.73 42.82
Average 95.83 0.67 64.16 26.96
2014 Reappraisal County Stats
2013 Reappraisal County Stats
2012 Reappraisal County Stats
County
Revaluation
Year Median Rate
Effective
Tax Rate COD
2016 List of the Sales Ratio Study Sorted by Reappraisal Year
1 HAYWOOD 2011 98.62 .5661 55.83 25.43
2 HERTFORD 2011 113.62 .8400 95.44 43.45
3 JOHNSTON 2011 95.74 .7800 74.67 9.69
4 MCDOWELL 2011 98.01 .5500 53.90 17.64
5 MECKLENBURG 2011 86.28 .8157 70.38 16.63
6 PENDER 2011 96.17 .6850 65.88 30.26
7 ROCKINGHAM 2011 105.20 .6960 73.22 31.92
8 SAMPSON 2011 102.43 .8300 85.02 43.96
9 SCOTLAND 2011 106.70 1.0200 108.83 18.61
10 WAYNE 2011 99.82 .6635 66.23 17.82
Minimum 86.28 0.55 53.90 9.69
Maximum 113.62 1.02 108.83 43.96
Average 100.26 0.74 74.94 25.54
1 ANSON 2010 99.44 .8010 79.66 19.47
2 BEAUFORT 2010 106.14 .5500 58.38 36.11
3 CLAY 2010 129.47 .3600 46.61 68.02
4 GRANVILLE 2010 98.80 .8800 86.94 21.07
5 ROBESON 2010 99.82 .7700 76.86 28.84
Minimum 98.80 0.36 46.61 19.47
Maximum 129.47 0.88 86.94 68.02
Average 106.74 0.67 69.69 34.70
1 ALAMANCE 2009 103.89 .5800 60.26 24.37
2 CHATHAM 2009 96.33 .6338 61.05 32.70
3 CUMBERLAND 2009 105.08 .7400 77.76 14.93
4 DUPLIN 2009 90.42 .7300 66.01 36.10
5 EDGECOMBE 2009 100.02 .9500 95.02 15.67
6 GATES 2009 115.96 .6800 78.85 28.93
7 HARNETT 2009 104.73 .7500 78.55 27.59
8 HYDE 2009 111.35 .6400 71.26 44.56
9 LENOIR 2009 108.61 .8350 90.69 22.04
10 MARTIN 2009 109.18 .7350 80.25 43.16
11 NASH 2009 102.24 .6700 68.50 27.51
12 ORANGE 2009 99.22 .8780 87.11 12.98
13 POLK 2009 96.77 .5375 52.01 41.58
14 TYRRELL 2009 145.86 .6900 100.64 40.68
15 WARREN 2009 123.33 .7100 87.56 22.49
16 YADKIN 2009 102.01 .6600 67.32 22.80
Minimum 90.42 0.54 52.01 12.98
Maximum 145.86 0.95 100.64 44.56
Average 107.19 0.71 76.43 28.63
2011 Reappraisal County Stats
2010 Reappraisal County Stats
2009 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 2009 2017 JOHNSTON $ .7800 2011 2019
ALEXANDER .7900 2015 2023 JONES .7900 2014 2022
ALLEGHANY .5125 2015 2023 LEE .7950 2013 2019
ANSON .8010 2010 2018 LENOIR .8350 2009 2017
ASHE .4330 2015 2019 LINCOLN .6110 2015 2019
AVERY .4472 2014 2018 MACON .3490 2015 2019
BEAUFORT .5500 2010 2018 MADISON .5200 2012 2020
BERTIE .8300 2012 2020 MARTIN .7350 2009 2017
BLADEN .8200 2015 2023 MCDOWELL .5500 2011 2019
BRUNSWICK .4850 2015 2019 MECKLENBURG .8157 2011 2019
BUNCOMBE .6040 2013 2017 MITCHELL .5300 2014 2018
BURKE .6800 2013 2019 MONTGOMERY .6200 2012 2020
CABARRUS .7000 2016 2020 MOORE .4650 2015 2019
CALDWELL .6300 2013 2021 NASH .6700 2009 2017
CAMDEN .6800 2015 2023 NEW HANOVER .6230 2012 2017
CARTERET .3100 2015 2019 NORTHAMPTON .9200 2015 2019
CASWELL .6790 2016 2020 ONSLOW .6750 2014 2018
CATAWBA .5750 2015 2019 ORANGE .8780 2009 2017
CHATHAM .6338 2009 2017 PAMLICO .6250 2012 2020
CHEROKEE .5200 2012 2020 PASQUOTANK .7600 2014 2022
CHOWAN .7400 2014 2022 PENDER .6850 2011 2019
CLAY .3600 2010 2018 PERQUIMANS .5700 2016 2024
CLEVELAND .7200 2016 2020 PERSON .7000 2013 2021
COLUMBUS .8050 2013 2021 PITT .6860 2016 2020
CRAVEN .5394 2016 2020 POLK .5375 2009 2017
CUMBERLAND .7400 2009 2017 RANDOLPH .6525 2014 2019
CURRITUCK .4800 2013 2021 RICHMOND .7900 2016 2020
DARE .4300 2013 2021 ROBESON .7700 2010 2018
DAVIDSON .5400 2015 2023 ROCKINGHAM .6960 2011 2019
DAVIE .7280 2013 2017 ROWAN .6625 2015 2019
DUPLIN .7300 2009 2017 RUTHERFORD .6070 2012 2019
DURHAM .7404 2016 2019 SAMPSON .8300 2011 2019
EDGECOMBE .9500 2009 2017 SCOTLAND 1.0200 2011 2019
FORSYTH .7310 2013 2017 STANLY .6700 2013 2017
FRANKLIN .9250 2012 2018 STOKES .6200 2013 2017
GASTON .8700 2015 2019 SURRY .5820 2016 2020
GATES .6800 2009 2017 SWAIN .3600 2013 2021
GRAHAM .5850 2015 2019 TRANSYLVANIA .5110 2016 2020
GRANVILLE .8800 2010 2018 TYRRELL .6900 2009 2017
GREENE .7860 2013 2021 UNION .7665 2015 2019
GUILFORD .7550 2012 2017 VANCE .8900 2016 2024
HALIFAX .7800 2015 2019 WAKE .6005 2016 2020
HARNETT .7500 2009 2017 WARREN .7100 2009 2017
HAYWOOD .5661 2011 2017 WASHINGTON .8100 2013 2021
HENDERSON .5650 2015 2019 WATAUGA .3130 2014 2022
HERTFORD .8400 2011 2019 WAYNE .6635 2011 2019
HOKE .7500 2014 2022 WILKES .6700 2013 2019
HYDE .6400 2009 2017 WILSON .7300 2016 2024
IREDELL .5275 2015 2019 YADKIN .6600 2009 2017
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 2016.
Aug-16
2016-2017
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 | 2016-08 |
| Description | JANUARY 1, 2016 |
| Digital Characteristics-A | 72.3 KB; 15 p. |
| Digital Format | application/pdf |
| Pres File Name-M | pubs_serial_787867723_sales2016 |
| Full Text | SALES ASSESSMENT RATIO STUDIES AS OF JANUARY 1, 2016 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 01/01/2015 to 12/31/2015. 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 01/01/2016. 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 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 2009 103.89 .5800 60.26 24.37 2 ALEXANDER 2015 94.83 .7900 74.92 20.49 3 ALLEGHANY 2015 106.76 .5125 54.71 36.64 4 ANSON 2010 99.44 .8010 79.66 19.47 5 ASHE 2015 104.43 .4330 45.22 24.87 6 AVERY 2014 91.46 .4472 40.90 35.32 7 BEAUFORT 2010 106.14 .5500 58.38 36.11 8 BERTIE 2012 98.25 .8300 81.55 36.92 9 BLADEN 2015 99.94 .8200 81.95 36.48 10 BRUNSWICK 2015 97.52 .4850 47.30 17.04 11 BUNCOMBE 2013 84.55 .6040 51.07 25.07 12 BURKE 2013 95.92 .6800 65.22 15.67 13 CABARRUS 2016 99.18 .7000 69.43 4.14 14 CALDWELL 2013 96.43 .6300 60.75 18.88 15 CAMDEN 2015 97.38 .6800 66.22 28.21 16 CARTERET 2015 99.12 .3100 30.73 15.33 17 CASWELL 2016 100.22 .6790 68.05 22.91 18 CATAWBA 2015 99.09 .5750 56.97 9.25 19 CHATHAM 2009 96.33 .6338 61.05 32.70 20 CHEROKEE 2012 100.55 .5200 52.28 31.65 21 CHOWAN 2014 97.38 .7400 72.06 19.71 22 CLAY 2010 129.47 .3600 46.61 68.02 23 CLEVELAND 2016 100.35 .7200 72.25 31.95 24 COLUMBUS 2013 95.35 .8050 76.76 34.86 25 CRAVEN 2016 100.37 .5394 54.14 9.01 26 CUMBERLAND 2009 105.08 .7400 77.76 14.93 27 CURRITUCK 2013 93.82 .4800 45.03 20.83 28 DARE 2013 92.42 .4300 39.74 12.33 29 DAVIDSON 2015 99.43 .5400 53.69 8.24 30 DAVIE 2013 100.67 .7280 73.28 14.71 31 DUPLIN 2009 90.42 .7300 66.01 36.10 32 DURHAM 2016 100.41 .7404 74.34 8.17 33 EDGECOMBE 2009 100.02 .9500 95.02 15.67 34 FORSYTH 2013 97.64 .7310 71.38 21.90 35 FRANKLIN 2012 92.69 .9250 85.73 15.10 36 GASTON 2015 97.84 .8700 85.12 19.06 37 GATES 2009 115.96 .6800 78.85 28.93 38 GRAHAM 2015 99.61 .5850 58.27 8.66 39 GRANVILLE 2010 98.80 .8800 86.94 21.07 40 GREENE 2013 97.37 .7860 76.54 25.55 41 GUILFORD 2012 97.77 .7550 73.82 9.86 42 HALIFAX 2015 97.39 .7800 75.96 18.13 43 HARNETT 2009 104.73 .7500 78.55 27.59 44 HAYWOOD 2011 98.62 .5661 55.83 25.43 45 HENDERSON 2015 94.30 .5650 53.28 15.20 46 HERTFORD 2011 113.62 .8400 95.44 43.45 47 HOKE 2014 100.35 .7500 75.27 9.65 48 HYDE 2009 111.35 .6400 71.26 44.56 49 IREDELL 2015 95.96 .5275 50.62 5.40 50 JACKSON 2016 105.26 .3700 38.95 41.76 2016 List of the Sales Ratio Study Sorted Alphabetically by County County Revaluation Year Median Rate Effective Tax Rate COD 2016 List of the Sales Ratio Study Sorted Alphabetically by County 51 JOHNSTON 2011 95.74 .7800 74.67 9.69 52 JONES 2014 97.30 .7900 76.87 37.86 53 LEE 2013 97.86 .7950 77.80 15.27 54 LENOIR 2009 108.61 .8350 90.69 22.04 55 LINCOLN 2015 93.68 .6110 57.24 21.80 56 MACON 2015 104.09 .3490 36.33 15.69 57 MADISON 2012 87.51 .5200 45.51 31.65 58 MARTIN 2009 109.18 .7350 80.25 43.16 59 MCDOWELL 2011 98.01 .5500 53.90 17.64 60 MECKLENBURG 2011 86.28 .8157 70.38 16.63 61 MITCHELL 2014 104.58 .5300 55.43 39.21 62 MONTGOMERY 2012 100.74 .6200 62.46 42.82 63 MOORE 2015 99.70 .4650 46.36 16.60 64 NASH 2009 102.24 .6700 68.50 27.51 65 NEW HANOVER 2012 90.16 .6230 56.17 16.79 66 NORTHAMPTON 2015 100.35 .9200 92.32 20.39 67 ONSLOW 2014 99.98 .6750 67.49 12.14 68 ORANGE 2009 99.22 .8780 87.11 12.98 69 PAMLICO 2012 92.90 .6250 58.06 31.60 70 PASQUOTANK 2014 100.00 .7600 76.00 34.80 71 PENDER 2011 96.17 .6850 65.88 30.26 72 PERQUIMANS 2016 99.20 .5700 56.54 6.53 73 PERSON 2013 100.68 .7000 70.47 29.02 74 PITT 2016 100.32 .6860 68.82 9.83 75 POLK 2009 96.77 .5375 52.01 41.58 76 RANDOLPH 2014 96.47 .6525 62.95 10.22 77 RICHMOND 2016 100.77 .7900 79.61 10.35 78 ROBESON 2010 99.82 .7700 76.86 28.84 79 ROCKINGHAM 2011 105.20 .6960 73.22 31.92 80 ROWAN 2015 97.93 .6625 64.88 5.74 81 RUTHERFORD 2012 101.89 .6070 61.85 26.28 82 SAMPSON 2011 102.43 .8300 85.02 43.96 83 SCOTLAND 2011 106.70 1.0200 108.83 18.61 84 STANLY 2013 90.73 .6700 60.79 19.65 85 STOKES 2013 98.96 .6200 61.36 12.25 86 SURRY 2016 99.63 .5820 57.98 8.28 87 SWAIN 2013 103.65 .3600 37.31 44.93 88 TRANSYLVANIA 2016 99.89 .5110 51.04 5.87 89 TYRRELL 2009 145.86 .6900 100.64 40.68 90 UNION 2015 95.33 .7665 73.07 12.33 91 VANCE 2016 102.61 .8900 91.33 31.63 92 WAKE 2016 99.57 .6005 59.79 7.16 93 WARREN 2009 123.33 .7100 87.56 22.49 94 WASHINGTON 2013 101.51 .8100 82.22 18.92 95 WATAUGA 2014 99.36 .3130 31.10 26.38 96 WAYNE 2011 99.82 .6635 66.23 17.82 97 WILKES 2013 93.23 .6700 62.46 15.32 98 WILSON 2016 100.78 .7300 73.57 13.34 99 YADKIN 2009 102.01 .6600 67.32 22.80 100 YANCEY 2016 99.39 .6000 59.63 9.65 County Revaluation Year Median Rate Effective Tax Rate COD 1 TYRRELL 2009 145.86 .6900 100.64 40.68 2 CLAY 2010 129.47 .3600 46.61 68.02 3 WARREN 2009 123.33 .7100 87.56 22.49 4 GATES 2009 115.96 .6800 78.85 28.93 5 HERTFORD 2011 113.62 .8400 95.44 43.45 6 HYDE 2009 111.35 .6400 71.26 44.56 7 MARTIN 2009 109.18 .7350 80.25 43.16 8 LENOIR 2009 108.61 .8350 90.69 22.04 9 ALLEGHANY 2015 106.76 .5125 54.71 36.64 10 SCOTLAND 2011 106.70 1.0200 108.83 18.61 11 BEAUFORT 2010 106.14 .5500 58.38 36.11 12 JACKSON 2016 105.26 .3700 38.95 41.76 13 ROCKINGHAM 2011 105.20 .6960 73.22 31.92 14 CUMBERLAND 2009 105.08 .7400 77.76 14.93 15 HARNETT 2009 104.73 .7500 78.55 27.59 16 MITCHELL 2014 104.58 .5300 55.43 39.21 17 ASHE 2015 104.43 .4330 45.22 24.87 18 MACON 2015 104.09 .3490 36.33 15.69 19 ALAMANCE 2009 103.89 .5800 60.26 24.37 20 SWAIN 2013 103.65 .3600 37.31 44.93 21 VANCE 2016 102.61 .8900 91.33 31.63 22 SAMPSON 2011 102.43 .8300 85.02 43.96 23 NASH 2009 102.24 .6700 68.50 27.51 24 YADKIN 2009 102.01 .6600 67.32 22.80 25 RUTHERFORD 2012 101.89 .6070 61.85 26.28 26 WASHINGTON 2013 101.51 .8100 82.22 18.92 27 WILSON 2016 100.78 .7300 73.57 13.34 28 RICHMOND 2016 100.77 .7900 79.61 10.35 29 MONTGOMERY 2012 100.74 .6200 62.46 42.82 30 PERSON 2013 100.68 .7000 70.47 29.02 31 DAVIE 2013 100.67 .7280 73.28 14.71 32 CHEROKEE 2012 100.55 .5200 52.28 31.65 33 DURHAM 2016 100.41 .7404 74.34 8.17 34 CRAVEN 2016 100.37 .5394 54.14 9.01 35 HOKE 2014 100.35 .7500 75.27 9.65 36 NORTHAMPTON 2015 100.35 .9200 92.32 20.39 37 CLEVELAND 2016 100.35 .7200 72.25 31.95 38 PITT 2016 100.32 .6860 68.82 9.83 39 CASWELL 2016 100.22 .6790 68.05 22.91 40 EDGECOMBE 2009 100.02 .9500 95.02 15.67 41 PASQUOTANK 2014 100.00 .7600 76.00 34.80 42 ONSLOW 2014 99.98 .6750 67.49 12.14 43 BLADEN 2015 99.94 .8200 81.95 36.48 44 TRANSYLVANIA 2016 99.89 .5110 51.04 5.87 45 ROBESON 2010 99.82 .7700 76.86 28.84 46 WAYNE 2011 99.82 .6635 66.23 17.82 47 MOORE 2015 99.70 .4650 46.36 16.60 48 SURRY 2016 99.63 .5820 57.98 8.28 49 GRAHAM 2015 99.61 .5850 58.27 8.66 50 WAKE 2016 99.57 .6005 59.79 7.16 2016 List of the Sales Ratio Study Sorted by Median County Revaluation Year Median Rate Effective Tax Rate COD 2016 List of the Sales Ratio Study Sorted by Median 51 ANSON 2010 99.44 .8010 79.66 19.47 52 DAVIDSON 2015 99.43 .5400 53.69 8.24 53 YANCEY 2016 99.39 .6000 59.63 9.65 54 WATAUGA 2014 99.36 .3130 31.10 26.38 55 ORANGE 2009 99.22 .8780 87.11 12.98 56 PERQUIMANS 2016 99.20 .5700 56.54 6.53 57 CABARRUS 2016 99.18 .7000 69.43 4.14 58 CARTERET 2015 99.12 .3100 30.73 15.33 59 CATAWBA 2015 99.09 .5750 56.97 9.25 60 STOKES 2013 98.96 .6200 61.36 12.25 61 GRANVILLE 2010 98.80 .8800 86.94 21.07 62 HAYWOOD 2011 98.62 .5661 55.83 25.43 63 BERTIE 2012 98.25 .8300 81.55 36.92 64 MCDOWELL 2011 98.01 .5500 53.90 17.64 65 ROWAN 2015 97.93 .6625 64.88 5.74 66 LEE 2013 97.86 .7950 77.80 15.27 67 GASTON 2015 97.84 .8700 85.12 19.06 68 GUILFORD 2012 97.77 .7550 73.82 9.86 69 FORSYTH 2013 97.64 .7310 71.38 21.90 70 BRUNSWICK 2015 97.52 .4850 47.30 17.04 71 HALIFAX 2015 97.39 .7800 75.96 18.13 72 CAMDEN 2015 97.38 .6800 66.22 28.21 73 CHOWAN 2014 97.38 .7400 72.06 19.71 74 GREENE 2013 97.37 .7860 76.54 25.55 75 JONES 2014 97.30 .7900 76.87 37.86 76 POLK 2009 96.77 .5375 52.01 41.58 77 RANDOLPH 2014 96.47 .6525 62.95 10.22 78 CALDWELL 2013 96.43 .6300 60.75 18.88 79 CHATHAM 2009 96.33 .6338 61.05 32.70 80 PENDER 2011 96.17 .6850 65.88 30.26 81 IREDELL 2015 95.96 .5275 50.62 5.40 82 BURKE 2013 95.92 .6800 65.22 15.67 83 JOHNSTON 2011 95.74 .7800 74.67 9.69 84 COLUMBUS 2013 95.35 .8050 76.76 34.86 85 UNION 2015 95.33 .7665 73.07 12.33 86 ALEXANDER 2015 94.83 .7900 74.92 20.49 87 HENDERSON 2015 94.30 .5650 53.28 15.20 88 CURRITUCK 2013 93.82 .4800 45.03 20.83 89 LINCOLN 2015 93.68 .6110 57.24 21.80 90 WILKES 2013 93.23 .6700 62.46 15.32 91 PAMLICO 2012 92.90 .6250 58.06 31.60 92 FRANKLIN 2012 92.69 .9250 85.73 15.10 93 DARE 2013 92.42 .4300 39.74 12.33 94 AVERY 2014 91.46 .4472 40.90 35.32 95 STANLY 2013 90.73 .6700 60.79 19.65 96 DUPLIN 2009 90.42 .7300 66.01 36.10 97 NEW HANOVER 2012 90.16 .6230 56.17 16.79 98 MADISON 2012 87.51 .5200 45.51 31.65 99 MECKLENBURG 2011 86.28 .8157 70.38 16.63 100 BUNCOMBE 2013 84.55 .6040 51.07 25.07 County Revaluation Year Median Rate Effective Tax Rate COD 1 SCOTLAND 2011 106.70 1.0200 108.83 18.61 2 EDGECOMBE 2009 100.02 .9500 95.02 15.67 3 FRANKLIN 2012 92.69 .9250 85.73 15.10 4 NORTHAMPTON 2015 100.35 .9200 92.32 20.39 5 VANCE 2016 102.61 .8900 91.33 31.63 6 GRANVILLE 2010 98.80 .8800 86.94 21.07 7 ORANGE 2009 99.22 .8780 87.11 12.98 8 GASTON 2015 97.84 .8700 85.12 19.06 9 HERTFORD 2011 113.62 .8400 95.44 43.45 10 LENOIR 2009 108.61 .8350 90.69 22.04 11 SAMPSON 2011 102.43 .8300 85.02 43.96 12 BERTIE 2012 98.25 .8300 81.55 36.92 13 BLADEN 2015 99.94 .8200 81.95 36.48 14 MECKLENBURG 2011 86.28 .8157 70.38 16.63 15 WASHINGTON 2013 101.51 .8100 82.22 18.92 16 COLUMBUS 2013 95.35 .8050 76.76 34.86 17 ANSON 2010 99.44 .8010 79.66 19.47 18 LEE 2013 97.86 .7950 77.80 15.27 19 RICHMOND 2016 100.77 .7900 79.61 10.35 20 JONES 2014 97.30 .7900 76.87 37.86 21 ALEXANDER 2015 94.83 .7900 74.92 20.49 22 GREENE 2013 97.37 .7860 76.54 25.55 23 HALIFAX 2015 97.39 .7800 75.96 18.13 24 JOHNSTON 2011 95.74 .7800 74.67 9.69 25 ROBESON 2010 99.82 .7700 76.86 28.84 26 UNION 2015 95.33 .7665 73.07 12.33 27 PASQUOTANK 2014 100.00 .7600 76.00 34.80 28 GUILFORD 2012 97.77 .7550 73.82 9.86 29 HARNETT 2009 104.73 .7500 78.55 27.59 30 HOKE 2014 100.35 .7500 75.27 9.65 31 DURHAM 2016 100.41 .7404 74.34 8.17 32 CUMBERLAND 2009 105.08 .7400 77.76 14.93 33 CHOWAN 2014 97.38 .7400 72.06 19.71 34 MARTIN 2009 109.18 .7350 80.25 43.16 35 FORSYTH 2013 97.64 .7310 71.38 21.90 36 WILSON 2016 100.78 .7300 73.57 13.34 37 DUPLIN 2009 90.42 .7300 66.01 36.10 38 DAVIE 2013 100.67 .7280 73.28 14.71 39 CLEVELAND 2016 100.35 .7200 72.25 31.95 40 WARREN 2009 123.33 .7100 87.56 22.49 41 PERSON 2013 100.68 .7000 70.47 29.02 42 CABARRUS 2016 99.18 .7000 69.43 4.14 43 ROCKINGHAM 2011 105.20 .6960 73.22 31.92 44 TYRRELL 2009 145.86 .6900 100.64 40.68 45 PITT 2016 100.32 .6860 68.82 9.83 46 PENDER 2011 96.17 .6850 65.88 30.26 47 GATES 2009 115.96 .6800 78.85 28.93 48 CAMDEN 2015 97.38 .6800 66.22 28.21 49 BURKE 2013 95.92 .6800 65.22 15.67 50 CASWELL 2016 100.22 .6790 68.05 22.91 2016 List of the Sales Ratio Study Sorted by Tax Rate County Revaluation Year Median Rate Effective Tax Rate COD 2016 List of the Sales Ratio Study Sorted by Tax Rate 51 ONSLOW 2014 99.98 .6750 67.49 12.14 52 NASH 2009 102.24 .6700 68.50 27.51 53 WILKES 2013 93.23 .6700 62.46 15.32 54 STANLY 2013 90.73 .6700 60.79 19.65 55 WAYNE 2011 99.82 .6635 66.23 17.82 56 ROWAN 2015 97.93 .6625 64.88 5.74 57 YADKIN 2009 102.01 .6600 67.32 22.80 58 RANDOLPH 2014 96.47 .6525 62.95 10.22 59 HYDE 2009 111.35 .6400 71.26 44.56 60 CHATHAM 2009 96.33 .6338 61.05 32.70 61 CALDWELL 2013 96.43 .6300 60.75 18.88 62 PAMLICO 2012 92.90 .6250 58.06 31.60 63 NEW HANOVER 2012 90.16 .6230 56.17 16.79 64 MONTGOMERY 2012 100.74 .6200 62.46 42.82 65 STOKES 2013 98.96 .6200 61.36 12.25 66 LINCOLN 2015 93.68 .6110 57.24 21.80 67 RUTHERFORD 2012 101.89 .6070 61.85 26.28 68 BUNCOMBE 2013 84.55 .6040 51.07 25.07 69 WAKE 2016 99.57 .6005 59.79 7.16 70 YANCEY 2016 99.39 .6000 59.63 9.65 71 GRAHAM 2015 99.61 .5850 58.27 8.66 72 SURRY 2016 99.63 .5820 57.98 8.28 73 ALAMANCE 2009 103.89 .5800 60.26 24.37 74 CATAWBA 2015 99.09 .5750 56.97 9.25 75 PERQUIMANS 2016 99.20 .5700 56.54 6.53 76 HAYWOOD 2011 98.62 .5661 55.83 25.43 77 HENDERSON 2015 94.30 .5650 53.28 15.20 78 BEAUFORT 2010 106.14 .5500 58.38 36.11 79 MCDOWELL 2011 98.01 .5500 53.90 17.64 80 DAVIDSON 2015 99.43 .5400 53.69 8.24 81 CRAVEN 2016 100.37 .5394 54.14 9.01 82 POLK 2009 96.77 .5375 52.01 41.58 83 MITCHELL 2014 104.58 .5300 55.43 39.21 84 IREDELL 2015 95.96 .5275 50.62 5.40 85 CHEROKEE 2012 100.55 .5200 52.28 31.65 86 MADISON 2012 87.51 .5200 45.51 31.65 87 ALLEGHANY 2015 106.76 .5125 54.71 36.64 88 TRANSYLVANIA 2016 99.89 .5110 51.04 5.87 89 BRUNSWICK 2015 97.52 .4850 47.30 17.04 90 CURRITUCK 2013 93.82 .4800 45.03 20.83 91 MOORE 2015 99.70 .4650 46.36 16.60 92 AVERY 2014 91.46 .4472 40.90 35.32 93 ASHE 2015 104.43 .4330 45.22 24.87 94 DARE 2013 92.42 .4300 39.74 12.33 95 JACKSON 2016 105.26 .3700 38.95 41.76 96 CLAY 2010 129.47 .3600 46.61 68.02 97 SWAIN 2013 103.65 .3600 37.31 44.93 98 MACON 2015 104.09 .3490 36.33 15.69 99 WATAUGA 2014 99.36 .3130 31.10 26.38 100 CARTERET 2015 99.12 .3100 30.73 15.33 County Revaluation Year Median Rate Effective Tax Rate COD 1 SCOTLAND 2011 106.70 1.0200 108.83 18.61 2 TYRRELL 2009 145.86 .6900 100.64 40.68 3 HERTFORD 2011 113.62 .8400 95.44 43.45 4 EDGECOMBE 2009 100.02 .9500 95.02 15.67 5 NORTHAMPTON 2015 100.35 .9200 92.32 20.39 6 VANCE 2016 102.61 .8900 91.33 31.63 7 LENOIR 2009 108.61 .8350 90.69 22.04 8 WARREN 2009 123.33 .7100 87.56 22.49 9 ORANGE 2009 99.22 .8780 87.11 12.98 10 GRANVILLE 2010 98.80 .8800 86.94 21.07 11 FRANKLIN 2012 92.69 .9250 85.73 15.10 12 GASTON 2015 97.84 .8700 85.12 19.06 13 SAMPSON 2011 102.43 .8300 85.02 43.96 14 WASHINGTON 2013 101.51 .8100 82.22 18.92 15 BLADEN 2015 99.94 .8200 81.95 36.48 16 BERTIE 2012 98.25 .8300 81.55 36.92 17 MARTIN 2009 109.18 .7350 80.25 43.16 18 ANSON 2010 99.44 .8010 79.66 19.47 19 RICHMOND 2016 100.77 .7900 79.61 10.35 20 GATES 2009 115.96 .6800 78.85 28.93 21 HARNETT 2009 104.73 .7500 78.55 27.59 22 LEE 2013 97.86 .7950 77.80 15.27 23 CUMBERLAND 2009 105.08 .7400 77.76 14.93 24 JONES 2014 97.30 .7900 76.87 37.86 25 ROBESON 2010 99.82 .7700 76.86 28.84 26 COLUMBUS 2013 95.35 .8050 76.76 34.86 27 GREENE 2013 97.37 .7860 76.54 25.55 28 PASQUOTANK 2014 100.00 .7600 76.00 34.80 29 HALIFAX 2015 97.39 .7800 75.96 18.13 30 HOKE 2014 100.35 .7500 75.27 9.65 31 ALEXANDER 2015 94.83 .7900 74.92 20.49 32 JOHNSTON 2011 95.74 .7800 74.67 9.69 33 DURHAM 2016 100.41 .7404 74.34 8.17 34 GUILFORD 2012 97.77 .7550 73.82 9.86 35 WILSON 2016 100.78 .7300 73.57 13.34 36 DAVIE 2013 100.67 .7280 73.28 14.71 37 ROCKINGHAM 2011 105.20 .6960 73.22 31.92 38 UNION 2015 95.33 .7665 73.07 12.33 39 CLEVELAND 2016 100.35 .7200 72.25 31.95 40 CHOWAN 2014 97.38 .7400 72.06 19.71 41 FORSYTH 2013 97.64 .7310 71.38 21.90 42 HYDE 2009 111.35 .6400 71.26 44.56 43 PERSON 2013 100.68 .7000 70.47 29.02 44 MECKLENBURG 2011 86.28 .8157 70.38 16.63 45 CABARRUS 2016 99.18 .7000 69.43 4.14 46 PITT 2016 100.32 .6860 68.82 9.83 47 NASH 2009 102.24 .6700 68.50 27.51 48 CASWELL 2016 100.22 .6790 68.05 22.91 49 ONSLOW 2014 99.98 .6750 67.49 12.14 50 YADKIN 2009 102.01 .6600 67.32 22.80 2016 List of the Sales Ratio Study Sorted by Effective Tax Rate County Revaluation Year Median Rate Effective Tax Rate COD 2016 List of the Sales Ratio Study Sorted by Effective Tax Rate 51 WAYNE 2011 99.82 .6635 66.23 17.82 52 CAMDEN 2015 97.38 .6800 66.22 28.21 53 DUPLIN 2009 90.42 .7300 66.01 36.10 54 PENDER 2011 96.17 .6850 65.88 30.26 55 BURKE 2013 95.92 .6800 65.22 15.67 56 ROWAN 2015 97.93 .6625 64.88 5.74 57 RANDOLPH 2014 96.47 .6525 62.95 10.22 58 WILKES 2013 93.23 .6700 62.46 15.32 59 MONTGOMERY 2012 100.74 .6200 62.46 42.82 60 RUTHERFORD 2012 101.89 .6070 61.85 26.28 61 STOKES 2013 98.96 .6200 61.36 12.25 62 CHATHAM 2009 96.33 .6338 61.05 32.70 63 STANLY 2013 90.73 .6700 60.79 19.65 64 CALDWELL 2013 96.43 .6300 60.75 18.88 65 ALAMANCE 2009 103.89 .5800 60.26 24.37 66 WAKE 2016 99.57 .6005 59.79 7.16 67 YANCEY 2016 99.39 .6000 59.63 9.65 68 BEAUFORT 2010 106.14 .5500 58.38 36.11 69 GRAHAM 2015 99.61 .5850 58.27 8.66 70 PAMLICO 2012 92.90 .6250 58.06 31.60 71 SURRY 2016 99.63 .5820 57.98 8.28 72 LINCOLN 2015 93.68 .6110 57.24 21.80 73 CATAWBA 2015 99.09 .5750 56.97 9.25 74 PERQUIMANS 2016 99.20 .5700 56.54 6.53 75 NEW HANOVER 2012 90.16 .6230 56.17 16.79 76 HAYWOOD 2011 98.62 .5661 55.83 25.43 77 MITCHELL 2014 104.58 .5300 55.43 39.21 78 ALLEGHANY 2015 106.76 .5125 54.71 36.64 79 CRAVEN 2016 100.37 .5394 54.14 9.01 80 MCDOWELL 2011 98.01 .5500 53.90 17.64 81 DAVIDSON 2015 99.43 .5400 53.69 8.24 82 HENDERSON 2015 94.30 .5650 53.28 15.20 83 CHEROKEE 2012 100.55 .5200 52.28 31.65 84 POLK 2009 96.77 .5375 52.01 41.58 85 BUNCOMBE 2013 84.55 .6040 51.07 25.07 86 TRANSYLVANIA 2016 99.89 .5110 51.04 5.87 87 IREDELL 2015 95.96 .5275 50.62 5.40 88 BRUNSWICK 2015 97.52 .4850 47.30 17.04 89 CLAY 2010 129.47 .3600 46.61 68.02 90 MOORE 2015 99.70 .4650 46.36 16.60 91 MADISON 2012 87.51 .5200 45.51 31.65 92 ASHE 2015 104.43 .4330 45.22 24.87 93 CURRITUCK 2013 93.82 .4800 45.03 20.83 94 AVERY 2014 91.46 .4472 40.90 35.32 95 DARE 2013 92.42 .4300 39.74 12.33 96 JACKSON 2016 105.26 .3700 38.95 41.76 97 SWAIN 2013 103.65 .3600 37.31 44.93 98 MACON 2015 104.09 .3490 36.33 15.69 99 WATAUGA 2014 99.36 .3130 31.10 26.38 100 CARTERET 2015 99.12 .3100 30.73 15.33 County Revaluation Year Median Rate Effective Tax Rate COD 1 CABARRUS 2016 99.18 .7000 69.43 4.14 2 CASWELL 2016 100.22 .6790 68.05 22.91 3 CLEVELAND 2016 100.35 .7200 72.25 31.95 4 CRAVEN 2016 100.37 .5394 54.14 9.01 5 DURHAM 2016 100.41 .7404 74.34 8.17 6 JACKSON 2016 105.26 .3700 38.95 41.76 7 PERQUIMANS 2016 99.20 .5700 56.54 6.53 8 PITT 2016 100.32 .6860 68.82 9.83 9 RICHMOND 2016 100.77 .7900 79.61 10.35 10 SURRY 2016 99.63 .5820 57.98 8.28 11 TRANSYLVANIA 2016 99.89 .5110 51.04 5.87 12 VANCE 2016 102.61 .8900 91.33 31.63 13 WAKE 2016 99.57 .6005 59.79 7.16 14 WILSON 2016 100.78 .7300 73.57 13.34 15 YANCEY 2016 99.39 .6000 59.63 9.65 Minimum 99.18 0.37 38.95 4.14 Maximum 105.26 0.89 91.33 41.76 Average 100.53 0.65 65.03 14.71 1 ALEXANDER 2015 94.83 .7900 74.92 20.49 2 ALLEGHANY 2015 106.76 .5125 54.71 36.64 3 ASHE 2015 104.43 .4330 45.22 24.87 4 BLADEN 2015 99.94 .8200 81.95 36.48 5 BRUNSWICK 2015 97.52 .4850 47.30 17.04 6 CAMDEN 2015 97.38 .6800 66.22 28.21 7 CARTERET 2015 99.12 .3100 30.73 15.33 8 CATAWBA 2015 99.09 .5750 56.97 9.25 9 DAVIDSON 2015 99.43 .5400 53.69 8.24 10 GASTON 2015 97.84 .8700 85.12 19.06 11 GRAHAM 2015 99.61 .5850 58.27 8.66 12 HALIFAX 2015 97.39 .7800 75.96 18.13 13 HENDERSON 2015 94.30 .5650 53.28 15.20 14 IREDELL 2015 95.96 .5275 50.62 5.40 15 LINCOLN 2015 93.68 .6110 57.24 21.80 16 MACON 2015 104.09 .3490 36.33 15.69 17 MOORE 2015 99.70 .4650 46.36 16.60 18 NORTHAMPTON 2015 100.35 .9200 92.32 20.39 19 ROWAN 2015 97.93 .6625 64.88 5.74 20 UNION 2015 95.33 .7665 73.07 12.33 Minimum 93.68 0.31 30.73 5.40 Maximum 106.76 0.92 92.32 36.64 Average 98.73 0.61 60.26 17.78 2016 List of the Sales Ratio Study Sorted by Reappraisal Year 2016 Reappraisal County Stats 2015 Reappraisal County Stats County Revaluation Year Median Rate Effective Tax Rate COD 2016 List of the Sales Ratio Study Sorted by Reappraisal Year 1 AVERY 2014 91.46 .4472 40.90 35.32 2 CHOWAN 2014 97.38 .7400 72.06 19.71 3 HOKE 2014 100.35 .7500 75.27 9.65 4 JONES 2014 97.30 .7900 76.87 37.86 5 MITCHELL 2014 104.58 .5300 55.43 39.21 6 ONSLOW 2014 99.98 .6750 67.49 12.14 7 PASQUOTANK 2014 100.00 .7600 76.00 34.80 8 RANDOLPH 2014 96.47 .6525 62.95 10.22 9 WATAUGA 2014 99.36 .3130 31.10 26.38 Minimum 91.46 0.31 31.10 9.65 Maximum 104.58 0.79 76.87 39.21 Average 98.54 0.63 62.01 25.03 1 BUNCOMBE 2013 84.55 .6040 51.07 25.07 2 BURKE 2013 95.92 .6800 65.22 15.67 3 CALDWELL 2013 96.43 .6300 60.75 18.88 4 COLUMBUS 2013 95.35 .8050 76.76 34.86 5 CURRITUCK 2013 93.82 .4800 45.03 20.83 6 DARE 2013 92.42 .4300 39.74 12.33 7 DAVIE 2013 100.67 .7280 73.28 14.71 8 FORSYTH 2013 97.64 .7310 71.38 21.90 9 GREENE 2013 97.37 .7860 76.54 25.55 10 LEE 2013 97.86 .7950 77.80 15.27 11 PERSON 2013 100.68 .7000 70.47 29.02 12 STANLY 2013 90.73 .6700 60.79 19.65 13 STOKES 2013 98.96 .6200 61.36 12.25 14 SWAIN 2013 103.65 .3600 37.31 44.93 15 WASHINGTON 2013 101.51 .8100 82.22 18.92 16 WILKES 2013 93.23 .6700 62.46 15.32 Minimum 84.55 0.36 37.31 12.25 Maximum 103.65 0.81 82.22 44.93 Average 96.30 0.66 63.26 21.57 1 BERTIE 2012 98.25 .8300 81.55 36.92 2 CHEROKEE 2012 100.55 .5200 52.28 31.65 3 FRANKLIN 2012 92.69 .9250 85.73 15.10 4 GUILFORD 2012 97.77 .7550 73.82 9.86 5 MADISON 2012 87.51 .5200 45.51 31.65 6 MONTGOMERY 2012 100.74 .6200 62.46 42.82 7 NEW HANOVER 2012 90.16 .6230 56.17 16.79 8 PAMLICO 2012 92.90 .6250 58.06 31.60 9 RUTHERFORD 2012 101.89 .6070 61.85 26.28 Minimum 87.51 0.52 45.51 9.86 Maximum 101.89 0.93 85.73 42.82 Average 95.83 0.67 64.16 26.96 2014 Reappraisal County Stats 2013 Reappraisal County Stats 2012 Reappraisal County Stats County Revaluation Year Median Rate Effective Tax Rate COD 2016 List of the Sales Ratio Study Sorted by Reappraisal Year 1 HAYWOOD 2011 98.62 .5661 55.83 25.43 2 HERTFORD 2011 113.62 .8400 95.44 43.45 3 JOHNSTON 2011 95.74 .7800 74.67 9.69 4 MCDOWELL 2011 98.01 .5500 53.90 17.64 5 MECKLENBURG 2011 86.28 .8157 70.38 16.63 6 PENDER 2011 96.17 .6850 65.88 30.26 7 ROCKINGHAM 2011 105.20 .6960 73.22 31.92 8 SAMPSON 2011 102.43 .8300 85.02 43.96 9 SCOTLAND 2011 106.70 1.0200 108.83 18.61 10 WAYNE 2011 99.82 .6635 66.23 17.82 Minimum 86.28 0.55 53.90 9.69 Maximum 113.62 1.02 108.83 43.96 Average 100.26 0.74 74.94 25.54 1 ANSON 2010 99.44 .8010 79.66 19.47 2 BEAUFORT 2010 106.14 .5500 58.38 36.11 3 CLAY 2010 129.47 .3600 46.61 68.02 4 GRANVILLE 2010 98.80 .8800 86.94 21.07 5 ROBESON 2010 99.82 .7700 76.86 28.84 Minimum 98.80 0.36 46.61 19.47 Maximum 129.47 0.88 86.94 68.02 Average 106.74 0.67 69.69 34.70 1 ALAMANCE 2009 103.89 .5800 60.26 24.37 2 CHATHAM 2009 96.33 .6338 61.05 32.70 3 CUMBERLAND 2009 105.08 .7400 77.76 14.93 4 DUPLIN 2009 90.42 .7300 66.01 36.10 5 EDGECOMBE 2009 100.02 .9500 95.02 15.67 6 GATES 2009 115.96 .6800 78.85 28.93 7 HARNETT 2009 104.73 .7500 78.55 27.59 8 HYDE 2009 111.35 .6400 71.26 44.56 9 LENOIR 2009 108.61 .8350 90.69 22.04 10 MARTIN 2009 109.18 .7350 80.25 43.16 11 NASH 2009 102.24 .6700 68.50 27.51 12 ORANGE 2009 99.22 .8780 87.11 12.98 13 POLK 2009 96.77 .5375 52.01 41.58 14 TYRRELL 2009 145.86 .6900 100.64 40.68 15 WARREN 2009 123.33 .7100 87.56 22.49 16 YADKIN 2009 102.01 .6600 67.32 22.80 Minimum 90.42 0.54 52.01 12.98 Maximum 145.86 0.95 100.64 44.56 Average 107.19 0.71 76.43 28.63 2011 Reappraisal County Stats 2010 Reappraisal County Stats 2009 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 2009 2017 JOHNSTON $ .7800 2011 2019 ALEXANDER .7900 2015 2023 JONES .7900 2014 2022 ALLEGHANY .5125 2015 2023 LEE .7950 2013 2019 ANSON .8010 2010 2018 LENOIR .8350 2009 2017 ASHE .4330 2015 2019 LINCOLN .6110 2015 2019 AVERY .4472 2014 2018 MACON .3490 2015 2019 BEAUFORT .5500 2010 2018 MADISON .5200 2012 2020 BERTIE .8300 2012 2020 MARTIN .7350 2009 2017 BLADEN .8200 2015 2023 MCDOWELL .5500 2011 2019 BRUNSWICK .4850 2015 2019 MECKLENBURG .8157 2011 2019 BUNCOMBE .6040 2013 2017 MITCHELL .5300 2014 2018 BURKE .6800 2013 2019 MONTGOMERY .6200 2012 2020 CABARRUS .7000 2016 2020 MOORE .4650 2015 2019 CALDWELL .6300 2013 2021 NASH .6700 2009 2017 CAMDEN .6800 2015 2023 NEW HANOVER .6230 2012 2017 CARTERET .3100 2015 2019 NORTHAMPTON .9200 2015 2019 CASWELL .6790 2016 2020 ONSLOW .6750 2014 2018 CATAWBA .5750 2015 2019 ORANGE .8780 2009 2017 CHATHAM .6338 2009 2017 PAMLICO .6250 2012 2020 CHEROKEE .5200 2012 2020 PASQUOTANK .7600 2014 2022 CHOWAN .7400 2014 2022 PENDER .6850 2011 2019 CLAY .3600 2010 2018 PERQUIMANS .5700 2016 2024 CLEVELAND .7200 2016 2020 PERSON .7000 2013 2021 COLUMBUS .8050 2013 2021 PITT .6860 2016 2020 CRAVEN .5394 2016 2020 POLK .5375 2009 2017 CUMBERLAND .7400 2009 2017 RANDOLPH .6525 2014 2019 CURRITUCK .4800 2013 2021 RICHMOND .7900 2016 2020 DARE .4300 2013 2021 ROBESON .7700 2010 2018 DAVIDSON .5400 2015 2023 ROCKINGHAM .6960 2011 2019 DAVIE .7280 2013 2017 ROWAN .6625 2015 2019 DUPLIN .7300 2009 2017 RUTHERFORD .6070 2012 2019 DURHAM .7404 2016 2019 SAMPSON .8300 2011 2019 EDGECOMBE .9500 2009 2017 SCOTLAND 1.0200 2011 2019 FORSYTH .7310 2013 2017 STANLY .6700 2013 2017 FRANKLIN .9250 2012 2018 STOKES .6200 2013 2017 GASTON .8700 2015 2019 SURRY .5820 2016 2020 GATES .6800 2009 2017 SWAIN .3600 2013 2021 GRAHAM .5850 2015 2019 TRANSYLVANIA .5110 2016 2020 GRANVILLE .8800 2010 2018 TYRRELL .6900 2009 2017 GREENE .7860 2013 2021 UNION .7665 2015 2019 GUILFORD .7550 2012 2017 VANCE .8900 2016 2024 HALIFAX .7800 2015 2019 WAKE .6005 2016 2020 HARNETT .7500 2009 2017 WARREN .7100 2009 2017 HAYWOOD .5661 2011 2017 WASHINGTON .8100 2013 2021 HENDERSON .5650 2015 2019 WATAUGA .3130 2014 2022 HERTFORD .8400 2011 2019 WAYNE .6635 2011 2019 HOKE .7500 2014 2022 WILKES .6700 2013 2019 HYDE .6400 2009 2017 WILSON .7300 2016 2024 IREDELL .5275 2015 2019 YADKIN .6600 2009 2017 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 2016. Aug-16 2016-2017 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 |
