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SALES ASSESSMENT RATIO STUDIES
AS OF JANUARY 1, 2015
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 01/01/2014 to 12/31/2014.
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 01/01/2015.
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 108.27 .5800 .6280 26.02
2 ALEXANDER 2015 97.82 .7900 .7728 20.29
3 ALLEGHANY 2015 99.15 .5125 .5082 14.50
4 ANSON 2010 107.64 .8010 .8622 26.74
5 ASHE 2015 100.00 .4330 .4330 17.12
6 AVERY 2014 90.08 .4472 .4029 31.45
7 BEAUFORT 2010 122.52 .5300 .6494 44.81
8 BERTIE 2012 97.10 .8400 .8156 25.61
9 BLADEN 2015 100.25 .8200 .8221 50.44
10 BRUNSWICK 2015 99.06 .4850 .4804 10.01
11 BUNCOMBE 2013 90.00 .6040 .5436 22.21
12 BURKE 2013 99.45 .6800 .6763 14.73
13 CABARRUS 2012 93.92 .7000 .6575 10.84
14 CALDWELL 2013 98.35 .6000 .5901 20.69
15 CAMDEN 2015 98.57 .6800 .6703 8.70
16 CARTERET 2015 99.96 .3000 .2999 7.00
17 CASWELL 2008 102.43 .6790 .6955 28.68
18 CATAWBA 2015 98.97 .5750 .5691 9.94
19 CHATHAM 2009 100.19 .6219 .6231 24.74
20 CHEROKEE 2012 105.93 .5200 .5508 46.15
21 CHOWAN 2014 93.56 .7250 .6783 15.35
22 CLAY 2010 140.00 .3600 .5040 53.06
23 CLEVELAND 2008 102.23 .7200 .7360 32.63
24 COLUMBUS 2013 97.74 .8050 .7868 28.20
25 CRAVEN 2010 110.30 .4675 .5157 14.80
26 CUMBERLAND 2009 105.22 .7400 .7786 13.46
27 CURRITUCK 2013 95.86 .4800 .4601 16.84
28 DARE 2013 95.17 .4300 .4092 12.31
29 DAVIDSON 2015 100.08 .5400 .5404 3.66
30 DAVIE 2013 101.00 .7280 .7353 13.92
31 DUPLIN 2009 99.48 .7300 .7262 37.81
32 DURHAM 2008 101.79 .7931 .8073 15.36
33 EDGECOMBE 2009 102.79 .9500 .9765 19.71
34 FORSYTH 2013 98.21 .7310 .7179 21.36
35 FRANKLIN 2012 94.97 .9250 .8785 14.06
36 GASTON 2015 99.54 .8700 .8660 9.00
37 GATES 2009 130.68 .6400 .8363 51.72
38 GRAHAM 2015 99.65 .5850 .5829 3.04
39 GRANVILLE 2010 101.02 .8300 .8384 25.38
40 GREENE 2013 104.01 .7860 .8175 32.92
41 GUILFORD 2012 95.67 .7600 .7271 21.18
42 HALIFAX 2015 98.14 .7300 .7164 13.93
43 HARNETT 2009 104.65 .7500 .7849 21.86
44 HAYWOOD 2011 99.12 .5661 .5611 25.72
45 HENDERSON 2015 99.46 .5136 .5108 13.59
46 HERTFORD 2011 126.46 .8400 1.0623 26.39
47 HOKE 2014 99.32 .7500 .7449 9.97
48 HYDE 2009 103.64 .6400 .6633 63.02
49 IREDELL 2015 98.45 .5275 .5193 6.42
50 JACKSON 2008 140.45 .2800 .3933 37.71
2015 List of the Sales Ratio Study sorted Alphabetically by County
County
Revaluation
Year Median Rate
Effective
Tax Rate COD
2015 List of the Sales Ratio Study sorted Alphabetically by County
51 JOHNSTON 2011 97.52 .7800 .7607 9.21
52 JONES 2014 92.87 .7900 .7336 25.43
53 LEE 2013 99.02 .7950 .7872 14.97
54 LENOIR 2009 104.20 .8350 .8701 17.21
55 LINCOLN 2015 97.40 .6110 .5951 10.98
56 MACON 2015 99.93 .3490 .3487 12.34
57 MADISON 2012 89.97 .5200 .4678 31.80
58 MARTIN 2009 108.20 .7350 .7952 44.68
59 MCDOWELL 2011 97.56 .5500 .5366 13.12
60 MECKLENBURG 2011 89.80 .8157 .7325 14.13
61 MITCHELL 2014 100.00 .5300 .5300 27.20
62 MONTGOMERY 2012 96.88 .6200 .6007 34.11
63 MOORE 2015 99.76 .4650 .4639 5.53
64 NASH 2009 101.83 .6700 .6823 16.55
65 NEW HANOVER 2012 93.15 .5740 .5347 11.78
66 NORTHAMPTON 2015 99.06 .9200 .9113 16.85
67 ONSLOW 2014 100.00 .6750 .6750 11.97
68 ORANGE 2009 97.90 .8780 .8595 12.21
69 PAMLICO 2012 92.87 .6250 .5804 27.27
70 PASQUOTANK 2014 103.90 .7600 .7896 41.95
71 PENDER 2011 99.60 .6850 .6822 28.01
72 PERQUIMANS 2008 131.68 .4400 .5794 37.34
73 PERSON 2013 105.18 .7000 .7363 29.83
74 PITT 2012 99.28 .6800 .6751 14.42
75 POLK 2009 101.49 .5175 .5252 38.42
76 RANDOLPH 2014 95.81 .6550 .6276 10.15
77 RICHMOND 2008 100.68 .8100 .8155 13.78
78 ROBESON 2010 99.95 .7700 .7696 21.49
79 ROCKINGHAM 2011 103.53 .6960 .7206 33.68
80 ROWAN 2015 102.46 .6625 .6788 13.72
81 RUTHERFORD 2012 100.00 .6070 .6070 26.44
82 SAMPSON 2011 103.74 .8300 .8610 45.88
83 SCOTLAND 2011 101.94 1.0300 1.0500 18.93
84 STANLY 2013 93.10 .6700 .6238 18.90
85 STOKES 2013 98.69 .6200 .6119 11.42
86 SURRY 2012 98.68 .5820 .5743 12.46
87 SWAIN 2013 107.52 .3600 .3871 50.85
88 TRANSYLVANIA 2009 105.11 .4499 .4729 27.63
89 TYRRELL 2009 142.93 .6900 .9862 48.33
90 UNION 2015 99.71 .7765 .7743 7.64
91 VANCE 2008 120.00 .7920 .9504 42.67
92 WAKE 2008 100.44 .6145 .6172 11.01
93 WARREN 2009 113.71 .6600 .7505 24.77
94 WASHINGTON 2013 100.00 .7900 .7900 16.53
95 WATAUGA 2014 99.70 .3130 .3121 30.23
96 WAYNE 2011 100.37 .6650 .6674 14.29
97 WILKES 2013 94.99 .6900 .6555 15.81
98 WILSON 2008 108.86 .7300 .7947 15.36
99 YADKIN 2009 103.52 .6600 .6832 28.22
100 YANCEY 2008 104.17 .5000 .5208 34.48
County
Revaluation
Year Median Rate
Effective
Tax Rate COD
1 TYRRELL 2009 142.93 .6900 .9862 48.33
2 JACKSON 2008 140.45 .2800 .3933 37.71
3 CLAY 2010 140.00 .3600 .5040 53.06
4 PERQUIMANS 2008 131.68 .4400 .5794 37.34
5 GATES 2009 130.68 .6400 .8363 51.72
6 HERTFORD 2011 126.46 .8400 1.0623 26.39
7 BEAUFORT 2010 122.52 .5300 .6494 44.81
8 VANCE 2008 120.00 .7920 .9504 42.67
9 WARREN 2009 113.71 .6600 .7505 24.77
10 CRAVEN 2010 110.30 .4675 .5157 14.80
11 WILSON 2008 108.86 .7300 .7947 15.36
12 ALAMANCE 2009 108.27 .5800 .6280 26.02
13 MARTIN 2009 108.20 .7350 .7952 44.68
14 ANSON 2010 107.64 .8010 .8622 26.74
15 SWAIN 2013 107.52 .3600 .3871 50.85
16 CHEROKEE 2012 105.93 .5200 .5508 46.15
17 CUMBERLAND 2009 105.22 .7400 .7786 13.46
18 PERSON 2013 105.18 .7000 .7363 29.83
19 TRANSYLVANIA 2009 105.11 .4499 .4729 27.63
20 HARNETT 2009 104.65 .7500 .7849 21.86
21 LENOIR 2009 104.20 .8350 .8701 17.21
22 YANCEY 2008 104.17 .5000 .5208 34.48
23 GREENE 2013 104.01 .7860 .8175 32.92
24 PASQUOTANK 2014 103.90 .7600 .7896 41.95
25 SAMPSON 2011 103.74 .8300 .8610 45.88
26 HYDE 2009 103.64 .6400 .6633 63.02
27 ROCKINGHAM 2011 103.53 .6960 .7206 33.68
28 YADKIN 2009 103.52 .6600 .6832 28.22
29 EDGECOMBE 2009 102.79 .9500 .9765 19.71
30 ROWAN 2015 102.46 .6625 .6788 13.72
31 CASWELL 2008 102.43 .6790 .6955 28.68
32 CLEVELAND 2008 102.23 .7200 .7360 32.63
33 SCOTLAND 2011 101.94 1.0300 1.0500 18.93
34 NASH 2009 101.83 .6700 .6823 16.55
35 DURHAM 2008 101.79 .7931 .8073 15.36
36 POLK 2009 101.49 .5175 .5252 38.42
37 GRANVILLE 2010 101.02 .8300 .8384 25.38
38 DAVIE 2013 101.00 .7280 .7353 13.92
39 RICHMOND 2008 100.68 .8100 .8155 13.78
40 WAKE 2008 100.44 .6145 .6172 11.01
41 WAYNE 2011 100.37 .6650 .6674 14.29
42 BLADEN 2015 100.25 .8200 .8221 50.44
43 CHATHAM 2009 100.19 .6219 .6231 24.74
44 DAVIDSON 2015 100.08 .5400 .5404 3.66
45 ASHE 2015 100.00 .4330 .4330 17.12
46 MITCHELL 2014 100.00 .5300 .5300 27.20
47 ONSLOW 2014 100.00 .6750 .6750 11.97
48 RUTHERFORD 2012 100.00 .6070 .6070 26.44
49 WASHINGTON 2013 100.00 .7900 .7900 16.53
50 CARTERET 2015 99.96 .3000 .2999 7.00
2015 List of the Sales Ratio Study sorted by Median
County
Revaluation
Year Median Rate
Effective
Tax Rate COD
2015 List of the Sales Ratio Study sorted by Median
51 ROBESON 2010 99.95 .7700 .7696 21.49
52 MACON 2015 99.93 .3490 .3487 12.34
53 MOORE 2015 99.76 .4650 .4639 5.53
54 UNION 2015 99.71 .7765 .7743 7.64
55 WATAUGA 2014 99.70 .3130 .3121 30.23
56 GRAHAM 2015 99.65 .5850 .5829 3.04
57 PENDER 2011 99.60 .6850 .6822 28.01
58 GASTON 2015 99.54 .8700 .8660 9.00
59 DUPLIN 2009 99.48 .7300 .7262 37.81
60 HENDERSON 2015 99.46 .5136 .5108 13.59
61 BURKE 2013 99.45 .6800 .6763 14.73
62 HOKE 2014 99.32 .7500 .7449 9.97
63 PITT 2012 99.28 .6800 .6751 14.42
64 ALLEGHANY 2015 99.15 .5125 .5082 14.50
65 HAYWOOD 2011 99.12 .5661 .5611 25.72
66 BRUNSWICK 2015 99.06 .4850 .4804 10.01
67 NORTHAMPTON 2015 99.06 .9200 .9113 16.85
68 LEE 2013 99.02 .7950 .7872 14.97
69 CATAWBA 2015 98.97 .5750 .5691 9.94
70 STOKES 2013 98.69 .6200 .6119 11.42
71 SURRY 2012 98.68 .5820 .5743 12.46
72 CAMDEN 2015 98.57 .6800 .6703 8.70
73 IREDELL 2015 98.45 .5275 .5193 6.42
74 CALDWELL 2013 98.35 .6000 .5901 20.69
75 FORSYTH 2013 98.21 .7310 .7179 21.36
76 HALIFAX 2015 98.14 .7300 .7164 13.93
77 ORANGE 2009 97.90 .8780 .8595 12.21
78 ALEXANDER 2015 97.82 .7900 .7728 20.29
79 COLUMBUS 2013 97.74 .8050 .7868 28.20
80 MCDOWELL 2011 97.56 .5500 .5366 13.12
81 JOHNSTON 2011 97.52 .7800 .7607 9.21
82 LINCOLN 2015 97.40 .6110 .5951 10.98
83 BERTIE 2012 97.10 .8400 .8156 25.61
84 MONTGOMERY 2012 96.88 .6200 .6007 34.11
85 CURRITUCK 2013 95.86 .4800 .4601 16.84
86 RANDOLPH 2014 95.81 .6550 .6276 10.15
87 GUILFORD 2012 95.67 .7600 .7271 21.18
88 DARE 2013 95.17 .4300 .4092 12.31
89 WILKES 2013 94.99 .6900 .6555 15.81
90 FRANKLIN 2012 94.97 .9250 .8785 14.06
91 CABARRUS 2012 93.92 .7000 .6575 10.84
92 CHOWAN 2014 93.56 .7250 .6783 15.35
93 NEW HANOVER 2012 93.15 .5740 .5347 11.78
94 STANLY 2013 93.10 .6700 .6238 18.90
95 PAMLICO 2012 92.87 .6250 .5804 27.27
96 JONES 2014 92.87 .7900 .7336 25.43
97 AVERY 2014 90.08 .4472 .4029 31.45
98 BUNCOMBE 2013 90.00 .6040 .5436 22.21
99 MADISON 2012 89.97 .5200 .4678 31.80
100 MECKLENBURG 2011 89.80 .8157 .7325 14.13
County
Revaluation
Year Median Rate
Effective
Tax Rate COD
1 SCOTLAND 2011 101.94 1.0300 1.0500 18.93
2 EDGECOMBE 2009 102.79 .9500 .9765 19.71
3 FRANKLIN 2012 94.97 .9250 .8785 14.06
4 NORTHAMPTON 2015 99.06 .9200 .9113 16.85
5 ORANGE 2009 97.90 .8780 .8595 12.21
6 GASTON 2015 99.54 .8700 .8660 9.00
7 HERTFORD 2011 126.46 .8400 1.0623 26.39
8 BERTIE 2012 97.10 .8400 .8156 25.61
9 LENOIR 2009 104.20 .8350 .8701 17.21
10 SAMPSON 2011 103.74 .8300 .8610 45.88
11 GRANVILLE 2010 101.02 .8300 .8384 25.38
12 BLADEN 2015 100.25 .8200 .8221 50.44
13 MECKLENBURG 2011 89.80 .8157 .7325 14.13
14 RICHMOND 2008 100.68 .8100 .8155 13.78
15 COLUMBUS 2013 97.74 .8050 .7868 28.20
16 ANSON 2010 107.64 .8010 .8622 26.74
17 LEE 2013 99.02 .7950 .7872 14.97
18 DURHAM 2008 101.79 .7931 .8073 15.36
19 VANCE 2008 120.00 .7920 .9504 42.67
20 WASHINGTON 2013 100.00 .7900 .7900 16.53
21 ALEXANDER 2015 97.82 .7900 .7728 20.29
22 JONES 2014 92.87 .7900 .7336 25.43
23 GREENE 2013 104.01 .7860 .8175 32.92
24 JOHNSTON 2011 97.52 .7800 .7607 9.21
25 UNION 2015 99.71 .7765 .7743 7.64
26 ROBESON 2010 99.95 .7700 .7696 21.49
27 PASQUOTANK 2014 103.90 .7600 .7896 41.95
28 GUILFORD 2012 95.67 .7600 .7271 21.18
29 HARNETT 2009 104.65 .7500 .7849 21.86
30 HOKE 2014 99.32 .7500 .7449 9.97
31 CUMBERLAND 2009 105.22 .7400 .7786 13.46
32 MARTIN 2009 108.20 .7350 .7952 44.68
33 FORSYTH 2013 98.21 .7310 .7179 21.36
34 WILSON 2008 108.86 .7300 .7947 15.36
35 DUPLIN 2009 99.48 .7300 .7262 37.81
36 HALIFAX 2015 98.14 .7300 .7164 13.93
37 DAVIE 2013 101.00 .7280 .7353 13.92
38 CHOWAN 2014 93.56 .7250 .6783 15.35
39 CLEVELAND 2008 102.23 .7200 .7360 32.63
40 PERSON 2013 105.18 .7000 .7363 29.83
41 CABARRUS 2012 93.92 .7000 .6575 10.84
42 ROCKINGHAM 2011 103.53 .6960 .7206 33.68
43 TYRRELL 2009 142.93 .6900 .9862 48.33
44 WILKES 2013 94.99 .6900 .6555 15.81
45 PENDER 2011 99.60 .6850 .6822 28.01
46 BURKE 2013 99.45 .6800 .6763 14.73
47 PITT 2012 99.28 .6800 .6751 14.42
48 CAMDEN 2015 98.57 .6800 .6703 8.70
49 CASWELL 2008 102.43 .6790 .6955 28.68
50 ONSLOW 2014 100.00 .6750 .6750 11.97
2015 List of the Sales Ratio Study sorted by Tax Rate
County
Revaluation
Year Median Rate
Effective
Tax Rate COD
2015 List of the Sales Ratio Study sorted by Tax Rate
51 NASH 2009 101.83 .6700 .6823 16.55
52 STANLY 2013 93.10 .6700 .6238 18.90
53 WAYNE 2011 100.37 .6650 .6674 14.29
54 ROWAN 2015 102.46 .6625 .6788 13.72
55 WARREN 2009 113.71 .6600 .7505 24.77
56 YADKIN 2009 103.52 .6600 .6832 28.22
57 RANDOLPH 2014 95.81 .6550 .6276 10.15
58 GATES 2009 130.68 .6400 .8363 51.72
59 HYDE 2009 103.64 .6400 .6633 63.02
60 PAMLICO 2012 92.87 .6250 .5804 27.27
61 CHATHAM 2009 100.19 .6219 .6231 24.74
62 STOKES 2013 98.69 .6200 .6119 11.42
63 MONTGOMERY 2012 96.88 .6200 .6007 34.11
64 WAKE 2008 100.44 .6145 .6172 11.01
65 LINCOLN 2015 97.40 .6110 .5951 10.98
66 RUTHERFORD 2012 100.00 .6070 .6070 26.44
67 BUNCOMBE 2013 90.00 .6040 .5436 22.21
68 CALDWELL 2013 98.35 .6000 .5901 20.69
69 GRAHAM 2015 99.65 .5850 .5829 3.04
70 SURRY 2012 98.68 .5820 .5743 12.46
71 ALAMANCE 2009 108.27 .5800 .6280 26.02
72 CATAWBA 2015 98.97 .5750 .5691 9.94
73 NEW HANOVER 2012 93.15 .5740 .5347 11.78
74 HAYWOOD 2011 99.12 .5661 .5611 25.72
75 MCDOWELL 2011 97.56 .5500 .5366 13.12
76 DAVIDSON 2015 100.08 .5400 .5404 3.66
77 BEAUFORT 2010 122.52 .5300 .6494 44.81
78 MITCHELL 2014 100.00 .5300 .5300 27.20
79 IREDELL 2015 98.45 .5275 .5193 6.42
80 CHEROKEE 2012 105.93 .5200 .5508 46.15
81 MADISON 2012 89.97 .5200 .4678 31.80
82 POLK 2009 101.49 .5175 .5252 38.42
83 HENDERSON 2015 99.46 .5136 .5108 13.59
84 ALLEGHANY 2015 99.15 .5125 .5082 14.50
85 YANCEY 2008 104.17 .5000 .5208 34.48
86 BRUNSWICK 2015 99.06 .4850 .4804 10.01
87 CURRITUCK 2013 95.86 .4800 .4601 16.84
88 CRAVEN 2010 110.30 .4675 .5157 14.80
89 MOORE 2015 99.76 .4650 .4639 5.53
90 TRANSYLVANIA 2009 105.11 .4499 .4729 27.63
91 AVERY 2014 90.08 .4472 .4029 31.45
92 PERQUIMANS 2008 131.68 .4400 .5794 37.34
93 ASHE 2015 100.00 .4330 .4330 17.12
94 DARE 2013 95.17 .4300 .4092 12.31
95 CLAY 2010 140.00 .3600 .5040 53.06
96 SWAIN 2013 107.52 .3600 .3871 50.85
97 MACON 2015 99.93 .3490 .3487 12.34
98 WATAUGA 2014 99.70 .3130 .3121 30.23
99 CARTERET 2015 99.96 .3000 .2999 7.00
100 JACKSON 2008 140.45 .2800 .3933 37.71
County
Revaluation
Year Median Rate
Effective
Tax Rate COD
1 HERTFORD 2011 126.46 .8400 1.0623 26.39
2 SCOTLAND 2011 101.94 1.0300 1.0500 18.93
3 TYRRELL 2009 142.93 .6900 .9862 48.33
4 EDGECOMBE 2009 102.79 .9500 .9765 19.71
5 VANCE 2008 120.00 .7920 .9504 42.67
6 NORTHAMPTON 2015 99.06 .9200 .9113 16.85
7 FRANKLIN 2012 94.97 .9250 .8785 14.06
8 LENOIR 2009 104.20 .8350 .8701 17.21
9 GASTON 2015 99.54 .8700 .8660 9.00
10 ANSON 2010 107.64 .8010 .8622 26.74
11 SAMPSON 2011 103.74 .8300 .8610 45.88
12 ORANGE 2009 97.90 .8780 .8595 12.21
13 GRANVILLE 2010 101.02 .8300 .8384 25.38
14 GATES 2009 130.68 .6400 .8363 51.72
15 BLADEN 2015 100.25 .8200 .8221 50.44
16 GREENE 2013 104.01 .7860 .8175 32.92
17 BERTIE 2012 97.10 .8400 .8156 25.61
18 RICHMOND 2008 100.68 .8100 .8155 13.78
19 DURHAM 2008 101.79 .7931 .8073 15.36
20 MARTIN 2009 108.20 .7350 .7952 44.68
21 WILSON 2008 108.86 .7300 .7947 15.36
22 WASHINGTON 2013 100.00 .7900 .7900 16.53
23 PASQUOTANK 2014 103.90 .7600 .7896 41.95
24 LEE 2013 99.02 .7950 .7872 14.97
25 COLUMBUS 2013 97.74 .8050 .7868 28.20
26 HARNETT 2009 104.65 .7500 .7849 21.86
27 CUMBERLAND 2009 105.22 .7400 .7786 13.46
28 UNION 2015 99.71 .7765 .7743 7.64
29 ALEXANDER 2015 97.82 .7900 .7728 20.29
30 ROBESON 2010 99.95 .7700 .7696 21.49
31 JOHNSTON 2011 97.52 .7800 .7607 9.21
32 WARREN 2009 113.71 .6600 .7505 24.77
33 HOKE 2014 99.32 .7500 .7449 9.97
34 PERSON 2013 105.18 .7000 .7363 29.83
35 CLEVELAND 2008 102.23 .7200 .7360 32.63
36 DAVIE 2013 101.00 .7280 .7353 13.92
37 JONES 2014 92.87 .7900 .7336 25.43
38 MECKLENBURG 2011 89.80 .8157 .7325 14.13
39 GUILFORD 2012 95.67 .7600 .7271 21.18
40 DUPLIN 2009 99.48 .7300 .7262 37.81
41 ROCKINGHAM 2011 103.53 .6960 .7206 33.68
42 FORSYTH 2013 98.21 .7310 .7179 21.36
43 HALIFAX 2015 98.14 .7300 .7164 13.93
44 CASWELL 2008 102.43 .6790 .6955 28.68
45 YADKIN 2009 103.52 .6600 .6832 28.22
46 NASH 2009 101.83 .6700 .6823 16.55
47 PENDER 2011 99.60 .6850 .6822 28.01
48 ROWAN 2015 102.46 .6625 .6788 13.72
49 CHOWAN 2014 93.56 .7250 .6783 15.35
50 BURKE 2013 99.45 .6800 .6763 14.73
2015 List of the Sales Ratio Study sorted by Effective Tax Rate
County
Revaluation
Year Median Rate
Effective
Tax Rate COD
2015 List of the Sales Ratio Study sorted by Effective Tax Rate
51 PITT 2012 99.28 .6800 .6751 14.42
52 ONSLOW 2014 100.00 .6750 .6750 11.97
53 CAMDEN 2015 98.57 .6800 .6703 8.70
54 WAYNE 2011 100.37 .6650 .6674 14.29
55 HYDE 2009 103.64 .6400 .6633 63.02
56 CABARRUS 2012 93.92 .7000 .6575 10.84
57 WILKES 2013 94.99 .6900 .6555 15.81
58 BEAUFORT 2010 122.52 .5300 .6494 44.81
59 ALAMANCE 2009 108.27 .5800 .6280 26.02
60 RANDOLPH 2014 95.81 .6550 .6276 10.15
61 STANLY 2013 93.10 .6700 .6238 18.90
62 CHATHAM 2009 100.19 .6219 .6231 24.74
63 WAKE 2008 100.44 .6145 .6172 11.01
64 STOKES 2013 98.69 .6200 .6119 11.42
65 RUTHERFORD 2012 100.00 .6070 .6070 26.44
66 MONTGOMERY 2012 96.88 .6200 .6007 34.11
67 LINCOLN 2015 97.40 .6110 .5951 10.98
68 CALDWELL 2013 98.35 .6000 .5901 20.69
69 GRAHAM 2015 99.65 .5850 .5829 3.04
70 PAMLICO 2012 92.87 .6250 .5804 27.27
71 PERQUIMANS 2008 131.68 .4400 .5794 37.34
72 SURRY 2012 98.68 .5820 .5743 12.46
73 CATAWBA 2015 98.97 .5750 .5691 9.94
74 HAYWOOD 2011 99.12 .5661 .5611 25.72
75 CHEROKEE 2012 105.93 .5200 .5508 46.15
76 BUNCOMBE 2013 90.00 .6040 .5436 22.21
77 DAVIDSON 2015 100.08 .5400 .5404 3.66
78 MCDOWELL 2011 97.56 .5500 .5366 13.12
79 NEW HANOVER 2012 93.15 .5740 .5347 11.78
80 MITCHELL 2014 100.00 .5300 .5300 27.20
81 POLK 2009 101.49 .5175 .5252 38.42
82 YANCEY 2008 104.17 .5000 .5208 34.48
83 IREDELL 2015 98.45 .5275 .5193 6.42
84 CRAVEN 2010 110.30 .4675 .5157 14.80
85 HENDERSON 2015 99.46 .5136 .5108 13.59
86 ALLEGHANY 2015 99.15 .5125 .5082 14.50
87 CLAY 2010 140.00 .3600 .5040 53.06
88 BRUNSWICK 2015 99.06 .4850 .4804 10.01
89 TRANSYLVANIA 2009 105.11 .4499 .4729 27.63
90 MADISON 2012 89.97 .5200 .4678 31.80
91 MOORE 2015 99.76 .4650 .4639 5.53
92 CURRITUCK 2013 95.86 .4800 .4601 16.84
93 ASHE 2015 100.00 .4330 .4330 17.12
94 DARE 2013 95.17 .4300 .4092 12.31
95 AVERY 2014 90.08 .4472 .4029 31.45
96 JACKSON 2008 140.45 .2800 .3933 37.71
97 SWAIN 2013 107.52 .3600 .3871 50.85
98 MACON 2015 99.93 .3490 .3487 12.34
99 WATAUGA 2014 99.70 .3130 .3121 30.23
100 CARTERET 2015 99.96 .3000 .2999 7.00
County
Revaluation
Year Median Rate
Effective
Tax Rate COD
1 ALEXANDER 2015 97.82 .7900 .7728 20.29
2 ALLEGHANY 2015 99.15 .5125 .5082 14.50
3 ASHE 2015 100.00 .4330 .4330 17.12
4 BLADEN 2015 100.25 .8200 .8221 50.44
5 BRUNSWICK 2015 99.06 .4850 .4804 10.01
6 CAMDEN 2015 98.57 .6800 .6703 8.70
7 CARTERET 2015 99.96 .3000 .2999 7.00
8 CATAWBA 2015 98.97 .5750 .5691 9.94
9 DAVIDSON 2015 100.08 .5400 .5404 3.66
10 GASTON 2015 99.54 .8700 .8660 9.00
11 GRAHAM 2015 99.65 .5850 .5829 3.04
12 HALIFAX 2015 98.14 .7300 .7164 13.93
13 HENDERSON 2015 99.46 .5136 .5108 13.59
14 IREDELL 2015 98.45 .5275 .5193 6.42
15 LINCOLN 2015 97.40 .6110 .5951 10.98
16 MACON 2015 99.93 .3490 .3487 12.34
17 MOORE 2015 99.76 .4650 .4639 5.53
18 NORTHAMPTON 2015 99.06 .9200 .9113 16.85
19 ROWAN 2015 102.46 .6625 .6788 13.72
20 UNION 2015 99.71 .7765 .7743 7.64
Minimum 97.40 0.3000 0.2999 3.04
Maximum 102.46 0.9200 0.9113 50.44
Average 99.37 0.6073 0.6032 12.74
1 AVERY 2014 90.08 .4472 .4029 31.45
2 CHOWAN 2014 93.56 .7250 .6783 15.35
3 HOKE 2014 99.32 .7500 .7449 9.97
4 JONES 2014 92.87 .7900 .7336 25.43
5 MITCHELL 2014 100.00 .5300 .5300 27.20
6 ONSLOW 2014 100.00 .6750 .6750 11.97
7 PASQUOTANK 2014 103.90 .7600 .7896 41.95
8 RANDOLPH 2014 95.81 .6550 .6276 10.15
9 WATAUGA 2014 99.70 .3130 .3121 30.23
Minimum 90.08 0.3130 0.3121 9.97
Maximum 103.90 0.7900 0.7896 41.95
Average 97.25 0.6272 0.6104 22.63
2015 List of the Sales Ratio Study sorted by Reappraisal Year
2015 Reappraisal County Stats
2014 Reappraisal County Stats
County
Revaluation
Year Median Rate
Effective
Tax Rate COD
2015 List of the Sales Ratio Study sorted by Reappraisal Year
1 BUNCOMBE 2013 90.00 .6040 .5436 22.21
2 BURKE 2013 99.45 .6800 .6763 14.73
3 CALDWELL 2013 98.35 .6000 .5901 20.69
4 COLUMBUS 2013 97.74 .8050 .7868 28.20
5 CURRITUCK 2013 95.86 .4800 .4601 16.84
6 DARE 2013 95.17 .4300 .4092 12.31
7 DAVIE 2013 101.00 .7280 .7353 13.92
8 FORSYTH 2013 98.21 .7310 .7179 21.36
9 GREENE 2013 104.01 .7860 .8175 32.92
10 LEE 2013 99.02 .7950 .7872 14.97
11 PERSON 2013 105.18 .7000 .7363 29.83
12 STANLY 2013 93.10 .6700 .6238 18.90
13 STOKES 2013 98.69 .6200 .6119 11.42
14 SWAIN 2013 107.52 .3600 .3871 50.85
15 WASHINGTON 2013 100.00 .7900 .7900 16.53
16 WILKES 2013 94.99 .6900 .6555 15.81
Minimum 90.00 0.3600 0.3871 11.42
Maximum 107.52 0.8050 0.8175 50.85
Average 98.64 0.6543 0.6455 21.34
1 BERTIE 2012 97.10 .8400 .8156 25.61
2 CABARRUS 2012 93.92 .7000 .6575 10.84
3 CHEROKEE 2012 105.93 .5200 .5508 46.15
4 FRANKLIN 2012 94.97 .9250 .8785 14.06
5 GUILFORD 2012 95.67 .7600 .7271 21.18
6 MADISON 2012 89.97 .5200 .4678 31.80
7 MONTGOMERY 2012 96.88 .6200 .6007 34.11
8 NEW HANOVER 2012 93.15 .5740 .5347 11.78
9 PAMLICO 2012 92.87 .6250 .5804 27.27
10 PITT 2012 99.28 .6800 .6751 14.42
11 RUTHERFORD 2012 100.00 .6070 .6070 26.44
12 SURRY 2012 98.68 .5820 .5743 12.46
Minimum 89.97 0.5200 0.4678 10.84
Maximum 105.93 0.9250 0.8785 46.15
Average 96.54 0.6628 0.6391 23.01
1 HAYWOOD 2011 99.12 .5661 .5611 25.72
2 HERTFORD 2011 126.46 .8400 1.0623 26.39
3 JOHNSTON 2011 97.52 .7800 .7607 9.21
4 MCDOWELL 2011 97.56 .5500 .5366 13.12
5 MECKLENBURG 2011 89.80 .8157 .7325 14.13
6 PENDER 2011 99.60 .6850 .6822 28.01
7 ROCKINGHAM 2011 103.53 .6960 .7206 33.68
8 SAMPSON 2011 103.74 .8300 .8610 45.88
9 SCOTLAND 2011 101.94 1.0300 1.0500 18.93
10 WAYNE 2011 100.37 .6650 .6674 14.29
Minimum 89.80 0.5500 0.5366 9.21
Maximum 126.46 1.0300 1.0623 45.88
Average 101.96 0.7458 0.7634 22.94
2013 Reappraisal County Stats
2012 Reappraisal County Stats
2011 Reappraisal County Stats
County
Revaluation
Year Median Rate
Effective
Tax Rate COD
2015 List of the Sales Ratio Study sorted by Reappraisal Year
1 ANSON 2010 107.64 .8010 .8622 26.74
2 BEAUFORT 2010 122.52 .5300 .6494 44.81
3 CLAY 2010 140.00 .3600 .5040 53.06
4 CRAVEN 2010 110.30 .4675 .5157 14.80
5 GRANVILLE 2010 101.02 .8300 .8384 25.38
6 ROBESON 2010 99.95 .7700 .7696 21.49
Minimum 99.95 0.3600 0.5040 14.80
Maximum 140.00 0.8300 0.8622 53.06
Average 113.57 0.6264 0.6899 31.05
1 ALAMANCE 2009 108.27 .5800 .6280 26.02
2 CHATHAM 2009 100.19 .6219 .6231 24.74
3 CUMBERLAND 2009 105.22 .7400 .7786 13.46
4 DUPLIN 2009 99.48 .7300 .7262 37.81
5 EDGECOMBE 2009 102.79 .9500 .9765 19.71
6 GATES 2009 130.68 .6400 .8363 51.72
7 HARNETT 2009 104.65 .7500 .7849 21.86
8 HYDE 2009 103.64 .6400 .6633 63.02
9 LENOIR 2009 104.20 .8350 .8701 17.21
10 MARTIN 2009 108.20 .7350 .7952 44.68
11 NASH 2009 101.83 .6700 .6823 16.55
12 ORANGE 2009 97.90 .8780 .8595 12.21
13 POLK 2009 101.49 .5175 .5252 38.42
14 TRANSYLVANIA 2009 105.11 .4499 .4729 27.63
15 TYRRELL 2009 142.93 .6900 .9862 48.33
16 WARREN 2009 113.71 .6600 .7505 24.77
17 YADKIN 2009 103.52 .6600 .6832 28.22
Minimum 97.90 0.4499 0.4729 12.21
Maximum 142.93 0.9500 0.9862 63.02
Average 107.87 0.6910 0.7437 30.37
1 CASWELL 2008 102.43 .6790 .6955 28.68
2 CLEVELAND 2008 102.23 .7200 .7360 32.63
3 DURHAM 2008 101.79 .7931 .8073 15.36
4 JACKSON 2008 140.45 .2800 .3933 37.71
5 PERQUIMANS 2008 131.68 .4400 .5794 37.34
6 RICHMOND 2008 100.68 .8100 .8155 13.78
7 VANCE 2008 120.00 .7920 .9504 42.67
8 WAKE 2008 100.44 .6145 .6172 11.01
9 WILSON 2008 108.86 .7300 .7947 15.36
10 YANCEY 2008 104.17 .5000 .5208 34.48
Minimum 100.44 0.2800 0.3933 11.01
Maximum 140.45 0.8100 0.9504 42.67
Average 111.27 0.6359 0.6910 26.90
2010 Reappraisal County Stats
2009 Reappraisal County Stats
2008 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 .5300 2010 2018 MADISON .5200 2012 2020
BERTIE .8400 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 2017 MONTGOMERY .6200 2012 2020
CABARRUS .7000 2012 2016 MOORE .4650 2015 2019
CALDWELL .6000 2013 2021 NASH .6700 2009 2017
CAMDEN .6800 2015 2023 NEW HANOVER .5740 2012 2017
CARTERET .3000 2015 2019 NORTHAMPTON .9200 2015 2019
CASWELL .6790 2008 2016 ONSLOW .6750 2014 2018
CATAWBA .5750 2015 2019 ORANGE .8780 2009 2017
CHATHAM .6219 2009 2017 PAMLICO .6250 2012 2020
CHEROKEE .5200 2012 2020 PASQUOTANK .7600 2014 2022
CHOWAN .7250 2014 2022 PENDER .6850 2011 2019
CLAY .3600 2010 2018 PERQUIMANS .4400 2008 2016
CLEVELAND .7200 2008 2016 PERSON .7000 2013 2021
COLUMBUS .8050 2013 2021 PITT .6800 2012 2016
CRAVEN .4675 2010 2016 POLK .5175 2009 2017
CUMBERLAND .7400 2009 2017 RANDOLPH .6550 2014 2019
CURRITUCK .4800 2013 2021 RICHMOND .8100 2008 2016
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 .7931 2008 2016 SAMPSON .8300 2011 2019
EDGECOMBE .9500 2009 2017 SCOTLAND 1.0300 2011 2019
FORSYTH .7310 2013 2017 STANLY .6700 2013 2017
FRANKLIN .9250 2012 2018 STOKES .6200 2013 2017
GASTON .8700 2015 2019 SURRY .5820 2012 2016
GATES .6400 2009 2017 SWAIN .3600 2013 2021
GRAHAM .5850 2015 2019 TRANSYLVANIA .4499 2009 2016
GRANVILLE .8300 2010 2018 TYRRELL .6900 2009 2017
GREENE .7860 2013 2021 UNION .7765 2015 2019
GUILFORD .7600 2012 2017 VANCE .7920 2008 2016
HALIFAX .7300 2015 2019 WAKE .6145 2008 2016
HARNETT .7500 2009 2017 WARREN .6600 2009 2017
HAYWOOD .5661 2011 2017 WASHINGTON .7900 2013 2021
HENDERSON .5136 2015 2019 WATAUGA .3130 2014 2022
HERTFORD .8400 2011 2019 WAYNE .6650 2011 2019
HOKE .7500 2014 2022 WILKES .6900 2013 2019
HYDE .6400 2009 2017 WILSON .7300 2008 2016
IREDELL .5275 2015 2019 YADKIN .6600 2009 2017
JACKSON .2800 2008 2016 YANCEY .5000 2008 2016
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 2015.
Aug-15
2015-2016
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 | 2015-08 |
| Description | January 1, 2015 |
| Digital Characteristics-A | 79.5 KB; 15 p. |
| Digital Format |
application/pdf |
| Pres File Name-M | pubs_serial_salesassessmentratio2015.pdf |
| Full Text | SALES ASSESSMENT RATIO STUDIES AS OF JANUARY 1, 2015 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 01/01/2014 to 12/31/2014. 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 01/01/2015. 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 108.27 .5800 .6280 26.02 2 ALEXANDER 2015 97.82 .7900 .7728 20.29 3 ALLEGHANY 2015 99.15 .5125 .5082 14.50 4 ANSON 2010 107.64 .8010 .8622 26.74 5 ASHE 2015 100.00 .4330 .4330 17.12 6 AVERY 2014 90.08 .4472 .4029 31.45 7 BEAUFORT 2010 122.52 .5300 .6494 44.81 8 BERTIE 2012 97.10 .8400 .8156 25.61 9 BLADEN 2015 100.25 .8200 .8221 50.44 10 BRUNSWICK 2015 99.06 .4850 .4804 10.01 11 BUNCOMBE 2013 90.00 .6040 .5436 22.21 12 BURKE 2013 99.45 .6800 .6763 14.73 13 CABARRUS 2012 93.92 .7000 .6575 10.84 14 CALDWELL 2013 98.35 .6000 .5901 20.69 15 CAMDEN 2015 98.57 .6800 .6703 8.70 16 CARTERET 2015 99.96 .3000 .2999 7.00 17 CASWELL 2008 102.43 .6790 .6955 28.68 18 CATAWBA 2015 98.97 .5750 .5691 9.94 19 CHATHAM 2009 100.19 .6219 .6231 24.74 20 CHEROKEE 2012 105.93 .5200 .5508 46.15 21 CHOWAN 2014 93.56 .7250 .6783 15.35 22 CLAY 2010 140.00 .3600 .5040 53.06 23 CLEVELAND 2008 102.23 .7200 .7360 32.63 24 COLUMBUS 2013 97.74 .8050 .7868 28.20 25 CRAVEN 2010 110.30 .4675 .5157 14.80 26 CUMBERLAND 2009 105.22 .7400 .7786 13.46 27 CURRITUCK 2013 95.86 .4800 .4601 16.84 28 DARE 2013 95.17 .4300 .4092 12.31 29 DAVIDSON 2015 100.08 .5400 .5404 3.66 30 DAVIE 2013 101.00 .7280 .7353 13.92 31 DUPLIN 2009 99.48 .7300 .7262 37.81 32 DURHAM 2008 101.79 .7931 .8073 15.36 33 EDGECOMBE 2009 102.79 .9500 .9765 19.71 34 FORSYTH 2013 98.21 .7310 .7179 21.36 35 FRANKLIN 2012 94.97 .9250 .8785 14.06 36 GASTON 2015 99.54 .8700 .8660 9.00 37 GATES 2009 130.68 .6400 .8363 51.72 38 GRAHAM 2015 99.65 .5850 .5829 3.04 39 GRANVILLE 2010 101.02 .8300 .8384 25.38 40 GREENE 2013 104.01 .7860 .8175 32.92 41 GUILFORD 2012 95.67 .7600 .7271 21.18 42 HALIFAX 2015 98.14 .7300 .7164 13.93 43 HARNETT 2009 104.65 .7500 .7849 21.86 44 HAYWOOD 2011 99.12 .5661 .5611 25.72 45 HENDERSON 2015 99.46 .5136 .5108 13.59 46 HERTFORD 2011 126.46 .8400 1.0623 26.39 47 HOKE 2014 99.32 .7500 .7449 9.97 48 HYDE 2009 103.64 .6400 .6633 63.02 49 IREDELL 2015 98.45 .5275 .5193 6.42 50 JACKSON 2008 140.45 .2800 .3933 37.71 2015 List of the Sales Ratio Study sorted Alphabetically by County County Revaluation Year Median Rate Effective Tax Rate COD 2015 List of the Sales Ratio Study sorted Alphabetically by County 51 JOHNSTON 2011 97.52 .7800 .7607 9.21 52 JONES 2014 92.87 .7900 .7336 25.43 53 LEE 2013 99.02 .7950 .7872 14.97 54 LENOIR 2009 104.20 .8350 .8701 17.21 55 LINCOLN 2015 97.40 .6110 .5951 10.98 56 MACON 2015 99.93 .3490 .3487 12.34 57 MADISON 2012 89.97 .5200 .4678 31.80 58 MARTIN 2009 108.20 .7350 .7952 44.68 59 MCDOWELL 2011 97.56 .5500 .5366 13.12 60 MECKLENBURG 2011 89.80 .8157 .7325 14.13 61 MITCHELL 2014 100.00 .5300 .5300 27.20 62 MONTGOMERY 2012 96.88 .6200 .6007 34.11 63 MOORE 2015 99.76 .4650 .4639 5.53 64 NASH 2009 101.83 .6700 .6823 16.55 65 NEW HANOVER 2012 93.15 .5740 .5347 11.78 66 NORTHAMPTON 2015 99.06 .9200 .9113 16.85 67 ONSLOW 2014 100.00 .6750 .6750 11.97 68 ORANGE 2009 97.90 .8780 .8595 12.21 69 PAMLICO 2012 92.87 .6250 .5804 27.27 70 PASQUOTANK 2014 103.90 .7600 .7896 41.95 71 PENDER 2011 99.60 .6850 .6822 28.01 72 PERQUIMANS 2008 131.68 .4400 .5794 37.34 73 PERSON 2013 105.18 .7000 .7363 29.83 74 PITT 2012 99.28 .6800 .6751 14.42 75 POLK 2009 101.49 .5175 .5252 38.42 76 RANDOLPH 2014 95.81 .6550 .6276 10.15 77 RICHMOND 2008 100.68 .8100 .8155 13.78 78 ROBESON 2010 99.95 .7700 .7696 21.49 79 ROCKINGHAM 2011 103.53 .6960 .7206 33.68 80 ROWAN 2015 102.46 .6625 .6788 13.72 81 RUTHERFORD 2012 100.00 .6070 .6070 26.44 82 SAMPSON 2011 103.74 .8300 .8610 45.88 83 SCOTLAND 2011 101.94 1.0300 1.0500 18.93 84 STANLY 2013 93.10 .6700 .6238 18.90 85 STOKES 2013 98.69 .6200 .6119 11.42 86 SURRY 2012 98.68 .5820 .5743 12.46 87 SWAIN 2013 107.52 .3600 .3871 50.85 88 TRANSYLVANIA 2009 105.11 .4499 .4729 27.63 89 TYRRELL 2009 142.93 .6900 .9862 48.33 90 UNION 2015 99.71 .7765 .7743 7.64 91 VANCE 2008 120.00 .7920 .9504 42.67 92 WAKE 2008 100.44 .6145 .6172 11.01 93 WARREN 2009 113.71 .6600 .7505 24.77 94 WASHINGTON 2013 100.00 .7900 .7900 16.53 95 WATAUGA 2014 99.70 .3130 .3121 30.23 96 WAYNE 2011 100.37 .6650 .6674 14.29 97 WILKES 2013 94.99 .6900 .6555 15.81 98 WILSON 2008 108.86 .7300 .7947 15.36 99 YADKIN 2009 103.52 .6600 .6832 28.22 100 YANCEY 2008 104.17 .5000 .5208 34.48 County Revaluation Year Median Rate Effective Tax Rate COD 1 TYRRELL 2009 142.93 .6900 .9862 48.33 2 JACKSON 2008 140.45 .2800 .3933 37.71 3 CLAY 2010 140.00 .3600 .5040 53.06 4 PERQUIMANS 2008 131.68 .4400 .5794 37.34 5 GATES 2009 130.68 .6400 .8363 51.72 6 HERTFORD 2011 126.46 .8400 1.0623 26.39 7 BEAUFORT 2010 122.52 .5300 .6494 44.81 8 VANCE 2008 120.00 .7920 .9504 42.67 9 WARREN 2009 113.71 .6600 .7505 24.77 10 CRAVEN 2010 110.30 .4675 .5157 14.80 11 WILSON 2008 108.86 .7300 .7947 15.36 12 ALAMANCE 2009 108.27 .5800 .6280 26.02 13 MARTIN 2009 108.20 .7350 .7952 44.68 14 ANSON 2010 107.64 .8010 .8622 26.74 15 SWAIN 2013 107.52 .3600 .3871 50.85 16 CHEROKEE 2012 105.93 .5200 .5508 46.15 17 CUMBERLAND 2009 105.22 .7400 .7786 13.46 18 PERSON 2013 105.18 .7000 .7363 29.83 19 TRANSYLVANIA 2009 105.11 .4499 .4729 27.63 20 HARNETT 2009 104.65 .7500 .7849 21.86 21 LENOIR 2009 104.20 .8350 .8701 17.21 22 YANCEY 2008 104.17 .5000 .5208 34.48 23 GREENE 2013 104.01 .7860 .8175 32.92 24 PASQUOTANK 2014 103.90 .7600 .7896 41.95 25 SAMPSON 2011 103.74 .8300 .8610 45.88 26 HYDE 2009 103.64 .6400 .6633 63.02 27 ROCKINGHAM 2011 103.53 .6960 .7206 33.68 28 YADKIN 2009 103.52 .6600 .6832 28.22 29 EDGECOMBE 2009 102.79 .9500 .9765 19.71 30 ROWAN 2015 102.46 .6625 .6788 13.72 31 CASWELL 2008 102.43 .6790 .6955 28.68 32 CLEVELAND 2008 102.23 .7200 .7360 32.63 33 SCOTLAND 2011 101.94 1.0300 1.0500 18.93 34 NASH 2009 101.83 .6700 .6823 16.55 35 DURHAM 2008 101.79 .7931 .8073 15.36 36 POLK 2009 101.49 .5175 .5252 38.42 37 GRANVILLE 2010 101.02 .8300 .8384 25.38 38 DAVIE 2013 101.00 .7280 .7353 13.92 39 RICHMOND 2008 100.68 .8100 .8155 13.78 40 WAKE 2008 100.44 .6145 .6172 11.01 41 WAYNE 2011 100.37 .6650 .6674 14.29 42 BLADEN 2015 100.25 .8200 .8221 50.44 43 CHATHAM 2009 100.19 .6219 .6231 24.74 44 DAVIDSON 2015 100.08 .5400 .5404 3.66 45 ASHE 2015 100.00 .4330 .4330 17.12 46 MITCHELL 2014 100.00 .5300 .5300 27.20 47 ONSLOW 2014 100.00 .6750 .6750 11.97 48 RUTHERFORD 2012 100.00 .6070 .6070 26.44 49 WASHINGTON 2013 100.00 .7900 .7900 16.53 50 CARTERET 2015 99.96 .3000 .2999 7.00 2015 List of the Sales Ratio Study sorted by Median County Revaluation Year Median Rate Effective Tax Rate COD 2015 List of the Sales Ratio Study sorted by Median 51 ROBESON 2010 99.95 .7700 .7696 21.49 52 MACON 2015 99.93 .3490 .3487 12.34 53 MOORE 2015 99.76 .4650 .4639 5.53 54 UNION 2015 99.71 .7765 .7743 7.64 55 WATAUGA 2014 99.70 .3130 .3121 30.23 56 GRAHAM 2015 99.65 .5850 .5829 3.04 57 PENDER 2011 99.60 .6850 .6822 28.01 58 GASTON 2015 99.54 .8700 .8660 9.00 59 DUPLIN 2009 99.48 .7300 .7262 37.81 60 HENDERSON 2015 99.46 .5136 .5108 13.59 61 BURKE 2013 99.45 .6800 .6763 14.73 62 HOKE 2014 99.32 .7500 .7449 9.97 63 PITT 2012 99.28 .6800 .6751 14.42 64 ALLEGHANY 2015 99.15 .5125 .5082 14.50 65 HAYWOOD 2011 99.12 .5661 .5611 25.72 66 BRUNSWICK 2015 99.06 .4850 .4804 10.01 67 NORTHAMPTON 2015 99.06 .9200 .9113 16.85 68 LEE 2013 99.02 .7950 .7872 14.97 69 CATAWBA 2015 98.97 .5750 .5691 9.94 70 STOKES 2013 98.69 .6200 .6119 11.42 71 SURRY 2012 98.68 .5820 .5743 12.46 72 CAMDEN 2015 98.57 .6800 .6703 8.70 73 IREDELL 2015 98.45 .5275 .5193 6.42 74 CALDWELL 2013 98.35 .6000 .5901 20.69 75 FORSYTH 2013 98.21 .7310 .7179 21.36 76 HALIFAX 2015 98.14 .7300 .7164 13.93 77 ORANGE 2009 97.90 .8780 .8595 12.21 78 ALEXANDER 2015 97.82 .7900 .7728 20.29 79 COLUMBUS 2013 97.74 .8050 .7868 28.20 80 MCDOWELL 2011 97.56 .5500 .5366 13.12 81 JOHNSTON 2011 97.52 .7800 .7607 9.21 82 LINCOLN 2015 97.40 .6110 .5951 10.98 83 BERTIE 2012 97.10 .8400 .8156 25.61 84 MONTGOMERY 2012 96.88 .6200 .6007 34.11 85 CURRITUCK 2013 95.86 .4800 .4601 16.84 86 RANDOLPH 2014 95.81 .6550 .6276 10.15 87 GUILFORD 2012 95.67 .7600 .7271 21.18 88 DARE 2013 95.17 .4300 .4092 12.31 89 WILKES 2013 94.99 .6900 .6555 15.81 90 FRANKLIN 2012 94.97 .9250 .8785 14.06 91 CABARRUS 2012 93.92 .7000 .6575 10.84 92 CHOWAN 2014 93.56 .7250 .6783 15.35 93 NEW HANOVER 2012 93.15 .5740 .5347 11.78 94 STANLY 2013 93.10 .6700 .6238 18.90 95 PAMLICO 2012 92.87 .6250 .5804 27.27 96 JONES 2014 92.87 .7900 .7336 25.43 97 AVERY 2014 90.08 .4472 .4029 31.45 98 BUNCOMBE 2013 90.00 .6040 .5436 22.21 99 MADISON 2012 89.97 .5200 .4678 31.80 100 MECKLENBURG 2011 89.80 .8157 .7325 14.13 County Revaluation Year Median Rate Effective Tax Rate COD 1 SCOTLAND 2011 101.94 1.0300 1.0500 18.93 2 EDGECOMBE 2009 102.79 .9500 .9765 19.71 3 FRANKLIN 2012 94.97 .9250 .8785 14.06 4 NORTHAMPTON 2015 99.06 .9200 .9113 16.85 5 ORANGE 2009 97.90 .8780 .8595 12.21 6 GASTON 2015 99.54 .8700 .8660 9.00 7 HERTFORD 2011 126.46 .8400 1.0623 26.39 8 BERTIE 2012 97.10 .8400 .8156 25.61 9 LENOIR 2009 104.20 .8350 .8701 17.21 10 SAMPSON 2011 103.74 .8300 .8610 45.88 11 GRANVILLE 2010 101.02 .8300 .8384 25.38 12 BLADEN 2015 100.25 .8200 .8221 50.44 13 MECKLENBURG 2011 89.80 .8157 .7325 14.13 14 RICHMOND 2008 100.68 .8100 .8155 13.78 15 COLUMBUS 2013 97.74 .8050 .7868 28.20 16 ANSON 2010 107.64 .8010 .8622 26.74 17 LEE 2013 99.02 .7950 .7872 14.97 18 DURHAM 2008 101.79 .7931 .8073 15.36 19 VANCE 2008 120.00 .7920 .9504 42.67 20 WASHINGTON 2013 100.00 .7900 .7900 16.53 21 ALEXANDER 2015 97.82 .7900 .7728 20.29 22 JONES 2014 92.87 .7900 .7336 25.43 23 GREENE 2013 104.01 .7860 .8175 32.92 24 JOHNSTON 2011 97.52 .7800 .7607 9.21 25 UNION 2015 99.71 .7765 .7743 7.64 26 ROBESON 2010 99.95 .7700 .7696 21.49 27 PASQUOTANK 2014 103.90 .7600 .7896 41.95 28 GUILFORD 2012 95.67 .7600 .7271 21.18 29 HARNETT 2009 104.65 .7500 .7849 21.86 30 HOKE 2014 99.32 .7500 .7449 9.97 31 CUMBERLAND 2009 105.22 .7400 .7786 13.46 32 MARTIN 2009 108.20 .7350 .7952 44.68 33 FORSYTH 2013 98.21 .7310 .7179 21.36 34 WILSON 2008 108.86 .7300 .7947 15.36 35 DUPLIN 2009 99.48 .7300 .7262 37.81 36 HALIFAX 2015 98.14 .7300 .7164 13.93 37 DAVIE 2013 101.00 .7280 .7353 13.92 38 CHOWAN 2014 93.56 .7250 .6783 15.35 39 CLEVELAND 2008 102.23 .7200 .7360 32.63 40 PERSON 2013 105.18 .7000 .7363 29.83 41 CABARRUS 2012 93.92 .7000 .6575 10.84 42 ROCKINGHAM 2011 103.53 .6960 .7206 33.68 43 TYRRELL 2009 142.93 .6900 .9862 48.33 44 WILKES 2013 94.99 .6900 .6555 15.81 45 PENDER 2011 99.60 .6850 .6822 28.01 46 BURKE 2013 99.45 .6800 .6763 14.73 47 PITT 2012 99.28 .6800 .6751 14.42 48 CAMDEN 2015 98.57 .6800 .6703 8.70 49 CASWELL 2008 102.43 .6790 .6955 28.68 50 ONSLOW 2014 100.00 .6750 .6750 11.97 2015 List of the Sales Ratio Study sorted by Tax Rate County Revaluation Year Median Rate Effective Tax Rate COD 2015 List of the Sales Ratio Study sorted by Tax Rate 51 NASH 2009 101.83 .6700 .6823 16.55 52 STANLY 2013 93.10 .6700 .6238 18.90 53 WAYNE 2011 100.37 .6650 .6674 14.29 54 ROWAN 2015 102.46 .6625 .6788 13.72 55 WARREN 2009 113.71 .6600 .7505 24.77 56 YADKIN 2009 103.52 .6600 .6832 28.22 57 RANDOLPH 2014 95.81 .6550 .6276 10.15 58 GATES 2009 130.68 .6400 .8363 51.72 59 HYDE 2009 103.64 .6400 .6633 63.02 60 PAMLICO 2012 92.87 .6250 .5804 27.27 61 CHATHAM 2009 100.19 .6219 .6231 24.74 62 STOKES 2013 98.69 .6200 .6119 11.42 63 MONTGOMERY 2012 96.88 .6200 .6007 34.11 64 WAKE 2008 100.44 .6145 .6172 11.01 65 LINCOLN 2015 97.40 .6110 .5951 10.98 66 RUTHERFORD 2012 100.00 .6070 .6070 26.44 67 BUNCOMBE 2013 90.00 .6040 .5436 22.21 68 CALDWELL 2013 98.35 .6000 .5901 20.69 69 GRAHAM 2015 99.65 .5850 .5829 3.04 70 SURRY 2012 98.68 .5820 .5743 12.46 71 ALAMANCE 2009 108.27 .5800 .6280 26.02 72 CATAWBA 2015 98.97 .5750 .5691 9.94 73 NEW HANOVER 2012 93.15 .5740 .5347 11.78 74 HAYWOOD 2011 99.12 .5661 .5611 25.72 75 MCDOWELL 2011 97.56 .5500 .5366 13.12 76 DAVIDSON 2015 100.08 .5400 .5404 3.66 77 BEAUFORT 2010 122.52 .5300 .6494 44.81 78 MITCHELL 2014 100.00 .5300 .5300 27.20 79 IREDELL 2015 98.45 .5275 .5193 6.42 80 CHEROKEE 2012 105.93 .5200 .5508 46.15 81 MADISON 2012 89.97 .5200 .4678 31.80 82 POLK 2009 101.49 .5175 .5252 38.42 83 HENDERSON 2015 99.46 .5136 .5108 13.59 84 ALLEGHANY 2015 99.15 .5125 .5082 14.50 85 YANCEY 2008 104.17 .5000 .5208 34.48 86 BRUNSWICK 2015 99.06 .4850 .4804 10.01 87 CURRITUCK 2013 95.86 .4800 .4601 16.84 88 CRAVEN 2010 110.30 .4675 .5157 14.80 89 MOORE 2015 99.76 .4650 .4639 5.53 90 TRANSYLVANIA 2009 105.11 .4499 .4729 27.63 91 AVERY 2014 90.08 .4472 .4029 31.45 92 PERQUIMANS 2008 131.68 .4400 .5794 37.34 93 ASHE 2015 100.00 .4330 .4330 17.12 94 DARE 2013 95.17 .4300 .4092 12.31 95 CLAY 2010 140.00 .3600 .5040 53.06 96 SWAIN 2013 107.52 .3600 .3871 50.85 97 MACON 2015 99.93 .3490 .3487 12.34 98 WATAUGA 2014 99.70 .3130 .3121 30.23 99 CARTERET 2015 99.96 .3000 .2999 7.00 100 JACKSON 2008 140.45 .2800 .3933 37.71 County Revaluation Year Median Rate Effective Tax Rate COD 1 HERTFORD 2011 126.46 .8400 1.0623 26.39 2 SCOTLAND 2011 101.94 1.0300 1.0500 18.93 3 TYRRELL 2009 142.93 .6900 .9862 48.33 4 EDGECOMBE 2009 102.79 .9500 .9765 19.71 5 VANCE 2008 120.00 .7920 .9504 42.67 6 NORTHAMPTON 2015 99.06 .9200 .9113 16.85 7 FRANKLIN 2012 94.97 .9250 .8785 14.06 8 LENOIR 2009 104.20 .8350 .8701 17.21 9 GASTON 2015 99.54 .8700 .8660 9.00 10 ANSON 2010 107.64 .8010 .8622 26.74 11 SAMPSON 2011 103.74 .8300 .8610 45.88 12 ORANGE 2009 97.90 .8780 .8595 12.21 13 GRANVILLE 2010 101.02 .8300 .8384 25.38 14 GATES 2009 130.68 .6400 .8363 51.72 15 BLADEN 2015 100.25 .8200 .8221 50.44 16 GREENE 2013 104.01 .7860 .8175 32.92 17 BERTIE 2012 97.10 .8400 .8156 25.61 18 RICHMOND 2008 100.68 .8100 .8155 13.78 19 DURHAM 2008 101.79 .7931 .8073 15.36 20 MARTIN 2009 108.20 .7350 .7952 44.68 21 WILSON 2008 108.86 .7300 .7947 15.36 22 WASHINGTON 2013 100.00 .7900 .7900 16.53 23 PASQUOTANK 2014 103.90 .7600 .7896 41.95 24 LEE 2013 99.02 .7950 .7872 14.97 25 COLUMBUS 2013 97.74 .8050 .7868 28.20 26 HARNETT 2009 104.65 .7500 .7849 21.86 27 CUMBERLAND 2009 105.22 .7400 .7786 13.46 28 UNION 2015 99.71 .7765 .7743 7.64 29 ALEXANDER 2015 97.82 .7900 .7728 20.29 30 ROBESON 2010 99.95 .7700 .7696 21.49 31 JOHNSTON 2011 97.52 .7800 .7607 9.21 32 WARREN 2009 113.71 .6600 .7505 24.77 33 HOKE 2014 99.32 .7500 .7449 9.97 34 PERSON 2013 105.18 .7000 .7363 29.83 35 CLEVELAND 2008 102.23 .7200 .7360 32.63 36 DAVIE 2013 101.00 .7280 .7353 13.92 37 JONES 2014 92.87 .7900 .7336 25.43 38 MECKLENBURG 2011 89.80 .8157 .7325 14.13 39 GUILFORD 2012 95.67 .7600 .7271 21.18 40 DUPLIN 2009 99.48 .7300 .7262 37.81 41 ROCKINGHAM 2011 103.53 .6960 .7206 33.68 42 FORSYTH 2013 98.21 .7310 .7179 21.36 43 HALIFAX 2015 98.14 .7300 .7164 13.93 44 CASWELL 2008 102.43 .6790 .6955 28.68 45 YADKIN 2009 103.52 .6600 .6832 28.22 46 NASH 2009 101.83 .6700 .6823 16.55 47 PENDER 2011 99.60 .6850 .6822 28.01 48 ROWAN 2015 102.46 .6625 .6788 13.72 49 CHOWAN 2014 93.56 .7250 .6783 15.35 50 BURKE 2013 99.45 .6800 .6763 14.73 2015 List of the Sales Ratio Study sorted by Effective Tax Rate County Revaluation Year Median Rate Effective Tax Rate COD 2015 List of the Sales Ratio Study sorted by Effective Tax Rate 51 PITT 2012 99.28 .6800 .6751 14.42 52 ONSLOW 2014 100.00 .6750 .6750 11.97 53 CAMDEN 2015 98.57 .6800 .6703 8.70 54 WAYNE 2011 100.37 .6650 .6674 14.29 55 HYDE 2009 103.64 .6400 .6633 63.02 56 CABARRUS 2012 93.92 .7000 .6575 10.84 57 WILKES 2013 94.99 .6900 .6555 15.81 58 BEAUFORT 2010 122.52 .5300 .6494 44.81 59 ALAMANCE 2009 108.27 .5800 .6280 26.02 60 RANDOLPH 2014 95.81 .6550 .6276 10.15 61 STANLY 2013 93.10 .6700 .6238 18.90 62 CHATHAM 2009 100.19 .6219 .6231 24.74 63 WAKE 2008 100.44 .6145 .6172 11.01 64 STOKES 2013 98.69 .6200 .6119 11.42 65 RUTHERFORD 2012 100.00 .6070 .6070 26.44 66 MONTGOMERY 2012 96.88 .6200 .6007 34.11 67 LINCOLN 2015 97.40 .6110 .5951 10.98 68 CALDWELL 2013 98.35 .6000 .5901 20.69 69 GRAHAM 2015 99.65 .5850 .5829 3.04 70 PAMLICO 2012 92.87 .6250 .5804 27.27 71 PERQUIMANS 2008 131.68 .4400 .5794 37.34 72 SURRY 2012 98.68 .5820 .5743 12.46 73 CATAWBA 2015 98.97 .5750 .5691 9.94 74 HAYWOOD 2011 99.12 .5661 .5611 25.72 75 CHEROKEE 2012 105.93 .5200 .5508 46.15 76 BUNCOMBE 2013 90.00 .6040 .5436 22.21 77 DAVIDSON 2015 100.08 .5400 .5404 3.66 78 MCDOWELL 2011 97.56 .5500 .5366 13.12 79 NEW HANOVER 2012 93.15 .5740 .5347 11.78 80 MITCHELL 2014 100.00 .5300 .5300 27.20 81 POLK 2009 101.49 .5175 .5252 38.42 82 YANCEY 2008 104.17 .5000 .5208 34.48 83 IREDELL 2015 98.45 .5275 .5193 6.42 84 CRAVEN 2010 110.30 .4675 .5157 14.80 85 HENDERSON 2015 99.46 .5136 .5108 13.59 86 ALLEGHANY 2015 99.15 .5125 .5082 14.50 87 CLAY 2010 140.00 .3600 .5040 53.06 88 BRUNSWICK 2015 99.06 .4850 .4804 10.01 89 TRANSYLVANIA 2009 105.11 .4499 .4729 27.63 90 MADISON 2012 89.97 .5200 .4678 31.80 91 MOORE 2015 99.76 .4650 .4639 5.53 92 CURRITUCK 2013 95.86 .4800 .4601 16.84 93 ASHE 2015 100.00 .4330 .4330 17.12 94 DARE 2013 95.17 .4300 .4092 12.31 95 AVERY 2014 90.08 .4472 .4029 31.45 96 JACKSON 2008 140.45 .2800 .3933 37.71 97 SWAIN 2013 107.52 .3600 .3871 50.85 98 MACON 2015 99.93 .3490 .3487 12.34 99 WATAUGA 2014 99.70 .3130 .3121 30.23 100 CARTERET 2015 99.96 .3000 .2999 7.00 County Revaluation Year Median Rate Effective Tax Rate COD 1 ALEXANDER 2015 97.82 .7900 .7728 20.29 2 ALLEGHANY 2015 99.15 .5125 .5082 14.50 3 ASHE 2015 100.00 .4330 .4330 17.12 4 BLADEN 2015 100.25 .8200 .8221 50.44 5 BRUNSWICK 2015 99.06 .4850 .4804 10.01 6 CAMDEN 2015 98.57 .6800 .6703 8.70 7 CARTERET 2015 99.96 .3000 .2999 7.00 8 CATAWBA 2015 98.97 .5750 .5691 9.94 9 DAVIDSON 2015 100.08 .5400 .5404 3.66 10 GASTON 2015 99.54 .8700 .8660 9.00 11 GRAHAM 2015 99.65 .5850 .5829 3.04 12 HALIFAX 2015 98.14 .7300 .7164 13.93 13 HENDERSON 2015 99.46 .5136 .5108 13.59 14 IREDELL 2015 98.45 .5275 .5193 6.42 15 LINCOLN 2015 97.40 .6110 .5951 10.98 16 MACON 2015 99.93 .3490 .3487 12.34 17 MOORE 2015 99.76 .4650 .4639 5.53 18 NORTHAMPTON 2015 99.06 .9200 .9113 16.85 19 ROWAN 2015 102.46 .6625 .6788 13.72 20 UNION 2015 99.71 .7765 .7743 7.64 Minimum 97.40 0.3000 0.2999 3.04 Maximum 102.46 0.9200 0.9113 50.44 Average 99.37 0.6073 0.6032 12.74 1 AVERY 2014 90.08 .4472 .4029 31.45 2 CHOWAN 2014 93.56 .7250 .6783 15.35 3 HOKE 2014 99.32 .7500 .7449 9.97 4 JONES 2014 92.87 .7900 .7336 25.43 5 MITCHELL 2014 100.00 .5300 .5300 27.20 6 ONSLOW 2014 100.00 .6750 .6750 11.97 7 PASQUOTANK 2014 103.90 .7600 .7896 41.95 8 RANDOLPH 2014 95.81 .6550 .6276 10.15 9 WATAUGA 2014 99.70 .3130 .3121 30.23 Minimum 90.08 0.3130 0.3121 9.97 Maximum 103.90 0.7900 0.7896 41.95 Average 97.25 0.6272 0.6104 22.63 2015 List of the Sales Ratio Study sorted by Reappraisal Year 2015 Reappraisal County Stats 2014 Reappraisal County Stats County Revaluation Year Median Rate Effective Tax Rate COD 2015 List of the Sales Ratio Study sorted by Reappraisal Year 1 BUNCOMBE 2013 90.00 .6040 .5436 22.21 2 BURKE 2013 99.45 .6800 .6763 14.73 3 CALDWELL 2013 98.35 .6000 .5901 20.69 4 COLUMBUS 2013 97.74 .8050 .7868 28.20 5 CURRITUCK 2013 95.86 .4800 .4601 16.84 6 DARE 2013 95.17 .4300 .4092 12.31 7 DAVIE 2013 101.00 .7280 .7353 13.92 8 FORSYTH 2013 98.21 .7310 .7179 21.36 9 GREENE 2013 104.01 .7860 .8175 32.92 10 LEE 2013 99.02 .7950 .7872 14.97 11 PERSON 2013 105.18 .7000 .7363 29.83 12 STANLY 2013 93.10 .6700 .6238 18.90 13 STOKES 2013 98.69 .6200 .6119 11.42 14 SWAIN 2013 107.52 .3600 .3871 50.85 15 WASHINGTON 2013 100.00 .7900 .7900 16.53 16 WILKES 2013 94.99 .6900 .6555 15.81 Minimum 90.00 0.3600 0.3871 11.42 Maximum 107.52 0.8050 0.8175 50.85 Average 98.64 0.6543 0.6455 21.34 1 BERTIE 2012 97.10 .8400 .8156 25.61 2 CABARRUS 2012 93.92 .7000 .6575 10.84 3 CHEROKEE 2012 105.93 .5200 .5508 46.15 4 FRANKLIN 2012 94.97 .9250 .8785 14.06 5 GUILFORD 2012 95.67 .7600 .7271 21.18 6 MADISON 2012 89.97 .5200 .4678 31.80 7 MONTGOMERY 2012 96.88 .6200 .6007 34.11 8 NEW HANOVER 2012 93.15 .5740 .5347 11.78 9 PAMLICO 2012 92.87 .6250 .5804 27.27 10 PITT 2012 99.28 .6800 .6751 14.42 11 RUTHERFORD 2012 100.00 .6070 .6070 26.44 12 SURRY 2012 98.68 .5820 .5743 12.46 Minimum 89.97 0.5200 0.4678 10.84 Maximum 105.93 0.9250 0.8785 46.15 Average 96.54 0.6628 0.6391 23.01 1 HAYWOOD 2011 99.12 .5661 .5611 25.72 2 HERTFORD 2011 126.46 .8400 1.0623 26.39 3 JOHNSTON 2011 97.52 .7800 .7607 9.21 4 MCDOWELL 2011 97.56 .5500 .5366 13.12 5 MECKLENBURG 2011 89.80 .8157 .7325 14.13 6 PENDER 2011 99.60 .6850 .6822 28.01 7 ROCKINGHAM 2011 103.53 .6960 .7206 33.68 8 SAMPSON 2011 103.74 .8300 .8610 45.88 9 SCOTLAND 2011 101.94 1.0300 1.0500 18.93 10 WAYNE 2011 100.37 .6650 .6674 14.29 Minimum 89.80 0.5500 0.5366 9.21 Maximum 126.46 1.0300 1.0623 45.88 Average 101.96 0.7458 0.7634 22.94 2013 Reappraisal County Stats 2012 Reappraisal County Stats 2011 Reappraisal County Stats County Revaluation Year Median Rate Effective Tax Rate COD 2015 List of the Sales Ratio Study sorted by Reappraisal Year 1 ANSON 2010 107.64 .8010 .8622 26.74 2 BEAUFORT 2010 122.52 .5300 .6494 44.81 3 CLAY 2010 140.00 .3600 .5040 53.06 4 CRAVEN 2010 110.30 .4675 .5157 14.80 5 GRANVILLE 2010 101.02 .8300 .8384 25.38 6 ROBESON 2010 99.95 .7700 .7696 21.49 Minimum 99.95 0.3600 0.5040 14.80 Maximum 140.00 0.8300 0.8622 53.06 Average 113.57 0.6264 0.6899 31.05 1 ALAMANCE 2009 108.27 .5800 .6280 26.02 2 CHATHAM 2009 100.19 .6219 .6231 24.74 3 CUMBERLAND 2009 105.22 .7400 .7786 13.46 4 DUPLIN 2009 99.48 .7300 .7262 37.81 5 EDGECOMBE 2009 102.79 .9500 .9765 19.71 6 GATES 2009 130.68 .6400 .8363 51.72 7 HARNETT 2009 104.65 .7500 .7849 21.86 8 HYDE 2009 103.64 .6400 .6633 63.02 9 LENOIR 2009 104.20 .8350 .8701 17.21 10 MARTIN 2009 108.20 .7350 .7952 44.68 11 NASH 2009 101.83 .6700 .6823 16.55 12 ORANGE 2009 97.90 .8780 .8595 12.21 13 POLK 2009 101.49 .5175 .5252 38.42 14 TRANSYLVANIA 2009 105.11 .4499 .4729 27.63 15 TYRRELL 2009 142.93 .6900 .9862 48.33 16 WARREN 2009 113.71 .6600 .7505 24.77 17 YADKIN 2009 103.52 .6600 .6832 28.22 Minimum 97.90 0.4499 0.4729 12.21 Maximum 142.93 0.9500 0.9862 63.02 Average 107.87 0.6910 0.7437 30.37 1 CASWELL 2008 102.43 .6790 .6955 28.68 2 CLEVELAND 2008 102.23 .7200 .7360 32.63 3 DURHAM 2008 101.79 .7931 .8073 15.36 4 JACKSON 2008 140.45 .2800 .3933 37.71 5 PERQUIMANS 2008 131.68 .4400 .5794 37.34 6 RICHMOND 2008 100.68 .8100 .8155 13.78 7 VANCE 2008 120.00 .7920 .9504 42.67 8 WAKE 2008 100.44 .6145 .6172 11.01 9 WILSON 2008 108.86 .7300 .7947 15.36 10 YANCEY 2008 104.17 .5000 .5208 34.48 Minimum 100.44 0.2800 0.3933 11.01 Maximum 140.45 0.8100 0.9504 42.67 Average 111.27 0.6359 0.6910 26.90 2010 Reappraisal County Stats 2009 Reappraisal County Stats 2008 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 .5300 2010 2018 MADISON .5200 2012 2020 BERTIE .8400 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 2017 MONTGOMERY .6200 2012 2020 CABARRUS .7000 2012 2016 MOORE .4650 2015 2019 CALDWELL .6000 2013 2021 NASH .6700 2009 2017 CAMDEN .6800 2015 2023 NEW HANOVER .5740 2012 2017 CARTERET .3000 2015 2019 NORTHAMPTON .9200 2015 2019 CASWELL .6790 2008 2016 ONSLOW .6750 2014 2018 CATAWBA .5750 2015 2019 ORANGE .8780 2009 2017 CHATHAM .6219 2009 2017 PAMLICO .6250 2012 2020 CHEROKEE .5200 2012 2020 PASQUOTANK .7600 2014 2022 CHOWAN .7250 2014 2022 PENDER .6850 2011 2019 CLAY .3600 2010 2018 PERQUIMANS .4400 2008 2016 CLEVELAND .7200 2008 2016 PERSON .7000 2013 2021 COLUMBUS .8050 2013 2021 PITT .6800 2012 2016 CRAVEN .4675 2010 2016 POLK .5175 2009 2017 CUMBERLAND .7400 2009 2017 RANDOLPH .6550 2014 2019 CURRITUCK .4800 2013 2021 RICHMOND .8100 2008 2016 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 .7931 2008 2016 SAMPSON .8300 2011 2019 EDGECOMBE .9500 2009 2017 SCOTLAND 1.0300 2011 2019 FORSYTH .7310 2013 2017 STANLY .6700 2013 2017 FRANKLIN .9250 2012 2018 STOKES .6200 2013 2017 GASTON .8700 2015 2019 SURRY .5820 2012 2016 GATES .6400 2009 2017 SWAIN .3600 2013 2021 GRAHAM .5850 2015 2019 TRANSYLVANIA .4499 2009 2016 GRANVILLE .8300 2010 2018 TYRRELL .6900 2009 2017 GREENE .7860 2013 2021 UNION .7765 2015 2019 GUILFORD .7600 2012 2017 VANCE .7920 2008 2016 HALIFAX .7300 2015 2019 WAKE .6145 2008 2016 HARNETT .7500 2009 2017 WARREN .6600 2009 2017 HAYWOOD .5661 2011 2017 WASHINGTON .7900 2013 2021 HENDERSON .5136 2015 2019 WATAUGA .3130 2014 2022 HERTFORD .8400 2011 2019 WAYNE .6650 2011 2019 HOKE .7500 2014 2022 WILKES .6900 2013 2019 HYDE .6400 2009 2017 WILSON .7300 2008 2016 IREDELL .5275 2015 2019 YADKIN .6600 2009 2017 JACKSON .2800 2008 2016 YANCEY .5000 2008 2016 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 2015. Aug-15 2015-2016 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 |
