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SALES ASSESSMENT RATIO STUDIES
AS OF JANUARY 1, 2012
North Carolina Department of Revenue
Property Tax 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 01/01/2011 to 12/31/2011.
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 Property Tax
Division. This report should be viewed as a compilation of the sales-assessment ratios
effective as of 01/01/2012.
Any questions concerning this report should be directed to one of the following
people:
W.R. Wilkes, Assistant Director
Greg Wood, Utilities Tax Analyst II
Michael S. Connolly, Property Valuation Specialist II
Property Tax Division
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 Tax Rate
Effective
Tax Rate COD
1 ALAMANCE 2009 107.99 .5200 .5615 22.78
2 ALEXANDER 2007 101.85 .6050 .6162 29.71
3 ALLEGHANY 2007 104.79 .4700 .4925 38.97
4 ANSON 2010 110.60 .7670 .8483 16.97
5 ASHE 2011 102.15 .4000 .4086 34.24
6 AVERY 2010 106.44 .4050 .4311 41.80
7 BEAUFORT 2010 104.36 .5300 .5531 31.09
8 BERTIE 2012 95.85 .7800 .7476 14.24
9 BLADEN 2007 100.00 .7400 .7400 40.69
10 BRUNSWICK 2011 103.11 .4425 .4563 28.95
11 BUNCOMBE 2006 99.00 .5250 .5198 22.67
12 BURKE 2007 114.85 .5200 .5972 31.18
13 CABARRUS 2012 97.84 .7000 .6849 4.12
14 CALDWELL 2005 96.49 .6299 .6078 29.56
15 CAMDEN 2007 116.02 .5900 .6845 33.99
16 CARTERET 2011 109.36 .2900 .3171 21.27
17 CASWELL 2008 96.71 .6590 .6373 15.18
18 CATAWBA 2011 100.51 .5300 .5327 9.78
19 CHATHAM 2009 104.66 .6219 .6509 20.84
20 CHEROKEE 2012 98.00 .5200 .5096 26.28
21 CHOWAN 2006 97.95 .6850 .6710 22.40
22 CLAY 2010 142.43 .3600 .5127 38.13
23 CLEVELAND 2008 102.45 .7200 .7376 33.29
24 COLUMBUS 2005 132.30 .8150 1.0782 35.85
25 CRAVEN 2010 106.79 .4700 .5019 11.56
26 CUMBERLAND 2009 100.15 .7400 .7411 16.56
27 CURRITUCK 2005 121.35 .3200 .3883 36.92
28 DARE 2005 123.12 .2800 .3447 23.71
29 DAVIDSON 2007 106.75 .5400 .5765 10.02
30 DAVIE 2009 107.05 .6200 .6637 13.06
31 DUPLIN 2009 95.47 .7100 .6778 47.91
32 DURHAM 2008 106.33 .7444 .7915 13.96
33 EDGECOMBE 2009 102.73 .8600 .8835 16.31
34 FORSYTH 2009 107.24 .6740 .7228 20.35
35 FRANKLIN 2012 100.00 .8725 .8725 14.40
36 GASTON 2007 110.02 .8350 .9187 23.12
37 GATES 2009 122.58 .6400 .7845 25.72
38 GRAHAM 2010 101.04 .4400 .4446 23.63
39 GRANVILLE 2010 104.97 .7950 .8345 43.32
40 GREENE 2005 92.95 .7560 .7027 39.47
41 GUILFORD 2012 99.56 .7804 .7770 7.48
42 HALIFAX 2007 96.88 .6800 .6588 27.14
43 HARNETT 2009 99.07 .7250 .7183 23.03
44 HAYWOOD 2011 99.80 .5413 .5402 24.55
45 HENDERSON 2011 96.45 .5136 .4954 16.65
46 HERTFORD 2011 108.98 .8400 .9154 35.99
47 HOKE 2006 93.13 .7300 .6798 12.01
48 HYDE 2009 109.48 .6400 .7007 39.22
49 IREDELL 2011 103.01 .4850 .4996 23.85
50 JACKSON 2008 124.94 .2800 .3498 30.80
2012 List of the Sales Ratio Study sorted Alphabetically by County
County
Revaluation
Year Median Tax Rate
Effective
Tax Rate COD
2012 List of the Sales Ratio Study sorted Alphabetically by County
51 JOHNSTON 2011 101.88 .7800 .7947 9.08
52 JONES 2006 88.14 .8000 .7051 37.06
53 LEE 2007 98.16 .7500 .7362 23.42
54 LENOIR 2009 108.35 .8000 .8668 25.32
55 LINCOLN 2011 104.40 .5980 .6243 19.19
56 MACON 2007 120.35 .2790 .3358 21.99
57 MADISON 2012 99.73 .5200 .5186 37.30
58 MARTIN 2009 101.05 .6700 .6770 40.22
59 MCDOWELL 2011 94.64 .5500 .5205 56.11
60 MECKLENBURG 2011 100.15 .7922 .7934 11.01
61 MITCHELL 2009 104.51 .4000 .4180 35.70
62 MONTGOMERY 2012 95.68 .5700 .5454 34.89
63 MOORE 2007 100.19 .4650 .4659 20.52
64 NASH 2009 99.37 .6700 .6658 15.27
65 NEW HANOVER 2012 96.41 .5540 .5341 8.65
66 NORTHAMPTON 2011 103.82 .9200 .9551 20.94
67 ONSLOW 2010 100.97 .5850 .5907 12.66
68 ORANGE 2009 105.15 .8580 .9022 8.81
69 PAMLICO 2012 97.28 .6250 .6080 18.49
70 PASQUOTANK 2006 107.48 .6200 .6664 32.15
71 PENDER 2011 101.43 .5120 .5193 23.24
72 PERQUIMANS 2008 127.00 .4400 .5588 29.91
73 PERSON 2005 99.91 .7000 .6994 30.95
74 PITT 2012 99.86 .6800 .6790 12.38
75 POLK 2009 100.25 .5200 .5213 26.82
76 RANDOLPH 2007 105.11 .5860 .6159 15.19
77 RICHMOND 2008 103.23 .8100 .8362 24.76
78 ROBESON 2010 98.00 .7700 .7546 10.40
79 ROCKINGHAM 2011 103.73 .6960 .7220 34.11
80 ROWAN 2011 97.30 .6225 .6057 9.84
81 RUTHERFORD 2012 100.43 .6070 .6096 43.91
82 SAMPSON 2011 101.77 .7850 .7989 52.04
83 SCOTLAND 2011 108.96 1.030 1.1223 29.48
84 STANLY 2005 94.56 .6700 .6336 34.46
85 STOKES 2009 106.00 .6400 .6784 17.98
86 SURRY 2012 99.75 .5820 .5805 8.89
87 SWAIN 2005 96.55 .3300 .3186 40.12
88 TRANSYLVANIA 2009 99.95 .3949 .3947 14.69
89 TYRRELL 2009 106.23 .6700 .7117 47.44
90 UNION 2008 119.78 .6600 .7905 14.33
91 VANCE 2008 130.87 .7820 1.0234 69.53
92 WAKE 2008 110.10 .5340 .5879 10.52
93 WARREN 2009 103.43 .6600 .6826 23.60
94 WASHINGTON 2005 100.15 .7900 .7912 40.23
95 WATAUGA 2006 102.02 .3130 .3193 36.88
96 WAYNE 2011 100.22 .7025 .7040 13.79
97 WILKES 2007 100.15 .6500 .6510 18.58
98 WILSON 2008 107.64 .7300 .7858 18.03
99 YADKIN 2009 111.95 .6900 .7725 31.96
100 YANCEY 2008 103.64 .4500 .4664 34.68
County
Revaluation
Year Median Tax Rate
Effective Tax
Rate COD
1 CLAY 2010 142.43 .3600 .5127 38.13
2 COLUMBUS 2005 132.30 .8150 1.0782 35.85
3 VANCE 2008 130.87 .7820 1.0234 69.53
4 PERQUIMANS 2008 127.00 .4400 .5588 29.91
5 JACKSON 2008 124.94 .2800 .3498 30.80
6 DARE 2005 123.12 .2800 .3447 23.71
7 GATES 2009 122.58 .6400 .7845 25.72
8 CURRITUCK 2005 121.35 .3200 .3883 36.92
9 MACON 2007 120.35 .2790 .3358 21.99
10 UNION 2008 119.78 .6600 .7905 14.33
11 CAMDEN 2007 116.02 .5900 .6845 33.99
12 BURKE 2007 114.85 .5200 .5972 31.18
13 YADKIN 2009 111.95 .6900 .7725 31.96
14 ANSON 2010 110.60 .7670 .8483 16.97
15 WAKE 2008 110.10 .5340 .5879 10.52
16 GASTON 2007 110.02 .8350 .9187 23.12
17 HYDE 2009 109.48 .6400 .7007 39.22
18 CARTERET 2011 109.36 .2900 .3171 21.27
19 HERTFORD 2011 108.98 .8400 .9154 35.99
20 SCOTLAND 2011 108.96 1.030 1.1223 29.48
21 LENOIR 2009 108.35 .8000 .8668 25.32
22 ALAMANCE 2009 107.99 .5200 .5615 22.78
23 WILSON 2008 107.64 .7300 .7858 18.03
24 PASQUOTANK 2006 107.48 .6200 .6664 32.15
25 FORSYTH 2009 107.24 .6740 .7228 20.35
26 DAVIE 2009 107.05 .6200 .6637 13.06
27 CRAVEN 2010 106.79 .4700 .5019 11.56
28 DAVIDSON 2007 106.75 .5400 .5765 10.02
29 AVERY 2010 106.44 .4050 .4311 41.80
30 DURHAM 2008 106.33 .7444 .7915 13.96
31 TYRRELL 2009 106.23 .6700 .7117 47.44
32 STOKES 2009 106.00 .6400 .6784 17.98
33 ORANGE 2009 105.15 .8580 .9022 8.81
34 RANDOLPH 2007 105.11 .5860 .6159 15.19
35 GRANVILLE 2010 104.97 .7950 .8345 43.32
36 ALLEGHANY 2007 104.79 .4700 .4925 38.97
37 CHATHAM 2009 104.66 .6219 .6509 20.84
38 MITCHELL 2009 104.51 .4000 .4180 35.70
39 LINCOLN 2011 104.40 .5980 .6243 19.19
40 BEAUFORT 2010 104.36 .5300 .5531 31.09
41 NORTHAMPTON 2011 103.82 .9200 .9551 20.94
42 ROCKINGHAM 2011 103.73 .6960 .7220 34.11
43 YANCEY 2008 103.64 .4500 .4664 34.68
44 WARREN 2009 103.43 .6600 .6826 23.60
45 RICHMOND 2008 103.23 .8100 .8362 24.76
46 BRUNSWICK 2011 103.11 .4425 .4563 28.95
47 IREDELL 2011 103.01 .4850 .4996 23.85
48 EDGECOMBE 2009 102.73 .8600 .8835 16.31
49 CLEVELAND 2008 102.45 .7200 .7376 33.29
50 ASHE 2011 102.15 .4000 .4086 34.24
2012 List of the Sales Ratio Study sorted by Median
County
Revaluation
Year Median Tax Rate
Effective Tax
Rate COD
2012 List of the Sales Ratio Study sorted by Median
51 WATAUGA 2006 102.02 .3130 .3193 36.88
52 JOHNSTON 2011 101.88 .7800 .7947 9.08
53 ALEXANDER 2007 101.85 .6050 .6162 29.71
54 SAMPSON 2011 101.77 .7850 .7989 52.04
55 PENDER 2011 101.43 .5120 .5193 23.24
56 MARTIN 2009 101.05 .6700 .6770 40.22
57 GRAHAM 2010 101.04 .4400 .4446 23.63
58 ONSLOW 2010 100.97 .5850 .5907 12.66
59 CATAWBA 2011 100.51 .5300 .5327 9.78
60 RUTHERFORD 2012 100.43 .6070 .6096 43.91
61 POLK 2009 100.25 .5200 .5213 26.82
62 WAYNE 2011 100.22 .7025 .7040 13.79
63 MOORE 2007 100.19 .4650 .4659 20.52
64 CUMBERLAND 2009 100.15 .7400 .7411 16.56
65 MECKLENBURG 2011 100.15 .7922 .7934 11.01
66 WASHINGTON 2005 100.15 .7900 .7912 40.23
67 WILKES 2007 100.15 .6500 .6510 18.58
68 BLADEN 2007 100.00 .7400 .7400 40.69
69 FRANKLIN 2012 100.00 .8725 .8725 14.40
70 TRANSYLVANIA 2009 99.95 .3949 .3947 14.69
71 PERSON 2005 99.91 .7000 .6994 30.95
72 PITT 2012 99.86 .6800 .6790 12.38
73 HAYWOOD 2011 99.80 .5413 .5402 24.55
74 SURRY 2012 99.75 .5820 .5805 8.89
75 MADISON 2012 99.73 .5200 .5186 37.30
76 GUILFORD 2012 99.56 .7804 .7770 7.48
77 NASH 2009 99.37 .6700 .6658 15.27
78 HARNETT 2009 99.07 .7250 .7183 23.03
79 BUNCOMBE 2006 99.00 .5250 .5198 22.67
80 LEE 2007 98.16 .7500 .7362 23.42
81 CHEROKEE 2012 98.00 .5200 .5096 26.28
82 ROBESON 2010 98.00 .7700 .7546 10.40
83 CHOWAN 2006 97.95 .6850 .6710 22.40
84 CABARRUS 2012 97.84 .7000 .6849 4.12
85 ROWAN 2011 97.30 .6225 .6057 9.84
86 PAMLICO 2012 97.28 .6250 .6080 18.49
87 HALIFAX 2007 96.88 .6800 .6588 27.14
88 CASWELL 2008 96.71 .6590 .6373 15.18
89 SWAIN 2005 96.55 .3300 .3186 40.12
90 CALDWELL 2005 96.49 .6299 .6078 29.56
91 HENDERSON 2011 96.45 .5136 .4954 16.65
92 NEW HANOVER 2012 96.41 .5540 .5341 8.65
93 BERTIE 2012 95.85 .7800 .7476 14.24
94 MONTGOMERY 2012 95.68 .5700 .5454 34.89
95 DUPLIN 2009 95.47 .7100 .6778 47.91
96 MCDOWELL 2011 94.64 .5500 .5205 56.11
97 STANLY 2005 94.56 .6700 .6336 34.46
98 HOKE 2006 93.13 .7300 .6798 12.01
99 GREENE 2005 92.95 .7560 .7027 39.47
100 JONES 2006 88.14 .8000 .7051 37.06
County
Revaluation
Year Median Tax Rate
Effective
Tax Rate COD
1 SCOTLAND 2011 108.96 1.030 1.1223 29.48
2 NORTHAMPTON 2011 103.82 .9200 .9551 20.94
3 FRANKLIN 2012 100.00 .8725 .8725 14.40
4 EDGECOMBE 2009 102.73 .8600 .8835 16.31
5 ORANGE 2009 105.15 .8580 .9022 8.81
6 HERTFORD 2011 108.98 .8400 .9154 35.99
7 GASTON 2007 110.02 .8350 .9187 23.12
8 COLUMBUS 2005 132.30 .8150 1.0782 35.85
9 RICHMOND 2008 103.23 .8100 .8362 24.76
10 LENOIR 2009 108.35 .8000 .8668 25.32
11 JONES 2006 88.14 .8000 .7051 37.06
12 GRANVILLE 2010 104.97 .7950 .8345 43.32
13 MECKLENBURG 2011 100.15 .7922 .7934 11.01
14 WASHINGTON 2005 100.15 .7900 .7912 40.23
15 SAMPSON 2011 101.77 .7850 .7989 52.04
16 VANCE 2008 130.87 .7820 1.0234 69.53
17 GUILFORD 2012 99.56 .7804 .7770 7.48
18 JOHNSTON 2011 101.88 .7800 .7947 9.08
19 BERTIE 2012 95.85 .7800 .7476 14.24
20 ROBESON 2010 98.00 .7700 .7546 10.40
21 ANSON 2010 110.60 .7670 .8483 16.97
22 GREENE 2005 92.95 .7560 .7027 39.47
23 LEE 2007 98.16 .7500 .7362 23.42
24 DURHAM 2008 106.33 .7444 .7915 13.96
25 CUMBERLAND 2009 100.15 .7400 .7411 16.56
26 BLADEN 2007 100.00 .7400 .7400 40.69
27 WILSON 2008 107.64 .7300 .7858 18.03
28 HOKE 2006 93.13 .7300 .6798 12.01
29 HARNETT 2009 99.07 .7250 .7183 23.03
30 CLEVELAND 2008 102.45 .7200 .7376 33.29
31 DUPLIN 2009 95.47 .7100 .6778 47.91
32 WAYNE 2011 100.22 .7025 .7040 13.79
33 PERSON 2005 99.91 .7000 .6994 30.95
34 CABARRUS 2012 97.84 .7000 .6849 4.12
35 ROCKINGHAM 2011 103.73 .6960 .7220 34.11
36 YADKIN 2009 111.95 .6900 .7725 31.96
37 CHOWAN 2006 97.95 .6850 .6710 22.40
38 PITT 2012 99.86 .6800 .6790 12.38
39 HALIFAX 2007 96.88 .6800 .6588 27.14
40 FORSYTH 2009 107.24 .6740 .7228 20.35
41 TYRRELL 2009 106.23 .6700 .7117 47.44
42 MARTIN 2009 101.05 .6700 .6770 40.22
43 NASH 2009 99.37 .6700 .6658 15.27
44 STANLY 2005 94.56 .6700 .6336 34.46
45 UNION 2008 119.78 .6600 .7905 14.33
46 WARREN 2009 103.43 .6600 .6826 23.60
47 CASWELL 2008 96.71 .6590 .6373 15.18
48 WILKES 2007 100.15 .6500 .6510 18.58
49 GATES 2009 122.58 .6400 .7845 25.72
50 HYDE 2009 109.48 .6400 .7007 39.22
2012 List of the Sales Ratio Study sorted by County Tax Rate
County
Revaluation
Year Median Tax Rate
Effective
Tax Rate COD
2012 List of the Sales Ratio Study sorted by County Tax Rate
51 STOKES 2009 106.00 .6400 .6784 17.98
52 CALDWELL 2005 96.49 .6299 .6078 29.56
53 PAMLICO 2012 97.28 .6250 .6080 18.49
54 ROWAN 2011 97.30 .6225 .6057 9.84
55 CHATHAM 2009 104.66 .6219 .6509 20.84
56 PASQUOTANK 2006 107.48 .6200 .6664 32.15
57 DAVIE 2009 107.05 .6200 .6637 13.06
58 RUTHERFORD 2012 100.43 .6070 .6096 43.91
59 ALEXANDER 2007 101.85 .6050 .6162 29.71
60 LINCOLN 2011 104.40 .5980 .6243 19.19
61 CAMDEN 2007 116.02 .5900 .6845 33.99
62 RANDOLPH 2007 105.11 .5860 .6159 15.19
63 ONSLOW 2010 100.97 .5850 .5907 12.66
64 SURRY 2012 99.75 .5820 .5805 8.89
65 MONTGOMERY 2012 95.68 .5700 .5454 34.89
66 NEW HANOVER 2012 96.41 .5540 .5341 8.65
67 MCDOWELL 2011 94.64 .5500 .5205 56.11
68 HAYWOOD 2011 99.80 .5413 .5402 24.55
69 DAVIDSON 2007 106.75 .5400 .5765 10.02
70 WAKE 2008 110.10 .5340 .5879 10.52
71 BEAUFORT 2010 104.36 .5300 .5531 31.09
72 CATAWBA 2011 100.51 .5300 .5327 9.78
73 BUNCOMBE 2006 99.00 .5250 .5198 22.67
74 BURKE 2007 114.85 .5200 .5972 31.18
75 ALAMANCE 2009 107.99 .5200 .5615 22.78
76 POLK 2009 100.25 .5200 .5213 26.82
77 MADISON 2012 99.73 .5200 .5186 37.30
78 CHEROKEE 2012 98.00 .5200 .5096 26.28
79 HENDERSON 2011 96.45 .5136 .4954 16.65
80 PENDER 2011 101.43 .5120 .5193 23.24
81 IREDELL 2011 103.01 .4850 .4996 23.85
82 CRAVEN 2010 106.79 .4700 .5019 11.56
83 ALLEGHANY 2007 104.79 .4700 .4925 38.97
84 MOORE 2007 100.19 .4650 .4659 20.52
85 YANCEY 2008 103.64 .4500 .4664 34.68
86 BRUNSWICK 2011 103.11 .4425 .4563 28.95
87 PERQUIMANS 2008 127.00 .4400 .5588 29.91
88 GRAHAM 2010 101.04 .4400 .4446 23.63
89 AVERY 2010 106.44 .4050 .4311 41.80
90 MITCHELL 2009 104.51 .4000 .4180 35.70
91 ASHE 2011 102.15 .4000 .4086 34.24
92 TRANSYLVANIA 2009 99.95 .3949 .3947 14.69
93 CLAY 2010 142.43 .3600 .5127 38.13
94 SWAIN 2005 96.55 .3300 .3186 40.12
95 CURRITUCK 2005 121.35 .3200 .3883 36.92
96 WATAUGA 2006 102.02 .3130 .3193 36.88
97 CARTERET 2011 109.36 .2900 .3171 21.27
98 JACKSON 2008 124.94 .2800 .3498 30.80
99 DARE 2005 123.12 .2800 .3447 23.71
100 MACON 2007 120.35 .2790 .3358 21.99
County
Revaluation
Year Median Tax Rate
Effective Tax
Rate COD
1 SCOTLAND 2011 108.96 1.030 1.1223 29.48
2 COLUMBUS 2005 132.30 .8150 1.0782 35.85
3 VANCE 2008 130.87 .7820 1.0234 69.53
4 NORTHAMPTON 2011 103.82 .9200 .9551 20.94
5 GASTON 2007 110.02 .8350 .9187 23.12
6 HERTFORD 2011 108.98 .8400 .9154 35.99
7 ORANGE 2009 105.15 .8580 .9022 8.81
8 EDGECOMBE 2009 102.73 .8600 .8835 16.31
9 FRANKLIN 2012 100.00 .8725 .8725 14.40
10 LENOIR 2009 108.35 .8000 .8668 25.32
11 ANSON 2010 110.60 .7670 .8483 16.97
12 RICHMOND 2008 103.23 .8100 .8362 24.76
13 GRANVILLE 2010 104.97 .7950 .8345 43.32
14 SAMPSON 2011 101.77 .7850 .7989 52.04
15 JOHNSTON 2011 101.88 .7800 .7947 9.08
16 MECKLENBURG 2011 100.15 .7922 .7934 11.01
17 DURHAM 2008 106.33 .7444 .7915 13.96
18 WASHINGTON 2005 100.15 .7900 .7912 40.23
19 UNION 2008 119.78 .6600 .7905 14.33
20 WILSON 2008 107.64 .7300 .7858 18.03
21 GATES 2009 122.58 .6400 .7845 25.72
22 GUILFORD 2012 99.56 .7804 .7770 7.48
23 YADKIN 2009 111.95 .6900 .7725 31.96
24 ROBESON 2010 98.00 .7700 .7546 10.40
25 BERTIE 2012 95.85 .7800 .7476 14.24
26 CUMBERLAND 2009 100.15 .7400 .7411 16.56
27 BLADEN 2007 100.00 .7400 .7400 40.69
28 CLEVELAND 2008 102.45 .7200 .7376 33.29
29 LEE 2007 98.16 .7500 .7362 23.42
30 FORSYTH 2009 107.24 .6740 .7228 20.35
31 ROCKINGHAM 2011 103.73 .6960 .7220 34.11
32 HARNETT 2009 99.07 .7250 .7183 23.03
33 TYRRELL 2009 106.23 .6700 .7117 47.44
34 JONES 2006 88.14 .8000 .7051 37.06
35 WAYNE 2011 100.22 .7025 .7040 13.79
36 GREENE 2005 92.95 .7560 .7027 39.47
37 HYDE 2009 109.48 .6400 .7007 39.22
38 PERSON 2005 99.91 .7000 .6994 30.95
39 CABARRUS 2012 97.84 .7000 .6849 4.12
40 CAMDEN 2007 116.02 .5900 .6845 33.99
41 WARREN 2009 103.43 .6600 .6826 23.60
42 HOKE 2006 93.13 .7300 .6798 12.01
43 PITT 2012 99.86 .6800 .6790 12.38
44 STOKES 2009 106.00 .6400 .6784 17.98
45 DUPLIN 2009 95.47 .7100 .6778 47.91
46 MARTIN 2009 101.05 .6700 .6770 40.22
47 CHOWAN 2006 97.95 .6850 .6710 22.40
48 PASQUOTANK 2006 107.48 .6200 .6664 32.15
49 NASH 2009 99.37 .6700 .6658 15.27
50 DAVIE 2009 107.05 .6200 .6637 13.06
2012 List of the Sales Ratio Study sorted by Effective Tax Rate
County
Revaluation
Year Median Tax Rate
Effective Tax
Rate COD
2012 List of the Sales Ratio Study sorted by Effective Tax Rate
51 HALIFAX 2007 96.88 .6800 .6588 27.14
52 WILKES 2007 100.15 .6500 .6510 18.58
53 CHATHAM 2009 104.66 .6219 .6509 20.84
54 CASWELL 2008 96.71 .6590 .6373 15.18
55 STANLY 2005 94.56 .6700 .6336 34.46
56 LINCOLN 2011 104.40 .5980 .6243 19.19
57 ALEXANDER 2007 101.85 .6050 .6162 29.71
58 RANDOLPH 2007 105.11 .5860 .6159 15.19
59 RUTHERFORD 2012 100.43 .6070 .6096 43.91
60 PAMLICO 2012 97.28 .6250 .6080 18.49
61 CALDWELL 2005 96.49 .6299 .6078 29.56
62 ROWAN 2011 97.30 .6225 .6057 9.84
63 BURKE 2007 114.85 .5200 .5972 31.18
64 ONSLOW 2010 100.97 .5850 .5907 12.66
65 WAKE 2008 110.10 .5340 .5879 10.52
66 SURRY 2012 99.75 .5820 .5805 8.89
67 DAVIDSON 2007 106.75 .5400 .5765 10.02
68 ALAMANCE 2009 107.99 .5200 .5615 22.78
69 PERQUIMANS 2008 127.00 .4400 .5588 29.91
70 BEAUFORT 2010 104.36 .5300 .5531 31.09
71 MONTGOMERY 2012 95.68 .5700 .5454 34.89
72 HAYWOOD 2011 99.80 .5413 .5402 24.55
73 NEW HANOVER 2012 96.41 .5540 .5341 8.65
74 CATAWBA 2011 100.51 .5300 .5327 9.78
75 POLK 2009 100.25 .5200 .5213 26.82
76 MCDOWELL 2011 94.64 .5500 .5205 56.11
77 BUNCOMBE 2006 99.00 .5250 .5198 22.67
78 PENDER 2011 101.43 .5120 .5193 23.24
79 MADISON 2012 99.73 .5200 .5186 37.30
80 CLAY 2010 142.43 .3600 .5127 38.13
81 CHEROKEE 2012 98.00 .5200 .5096 26.28
82 CRAVEN 2010 106.79 .4700 .5019 11.56
83 IREDELL 2011 103.01 .4850 .4996 23.85
84 HENDERSON 2011 96.45 .5136 .4954 16.65
85 ALLEGHANY 2007 104.79 .4700 .4925 38.97
86 YANCEY 2008 103.64 .4500 .4664 34.68
87 MOORE 2007 100.19 .4650 .4659 20.52
88 BRUNSWICK 2011 103.11 .4425 .4563 28.95
89 GRAHAM 2010 101.04 .4400 .4446 23.63
90 AVERY 2010 106.44 .4050 .4311 41.80
91 MITCHELL 2009 104.51 .4000 .4180 35.70
92 ASHE 2011 102.15 .4000 .4086 34.24
93 TRANSYLVANIA 2009 99.95 .3949 .3947 14.69
94 CURRITUCK 2005 121.35 .3200 .3883 36.92
95 JACKSON 2008 124.94 .2800 .3498 30.80
96 DARE 2005 123.12 .2800 .3447 23.71
97 MACON 2007 120.35 .2790 .3358 21.99
98 WATAUGA 2006 102.02 .3130 .3193 36.88
99 SWAIN 2005 96.55 .3300 .3186 40.12
100 CARTERET 2011 109.36 .2900 .3171 21.27
County
Revaluation
Year Median Tax Rate
Effective
Tax Rate COD
1 BERTIE 2012 95.85 .7800 .7476 14.24
2 CABARRUS 2012 97.84 .7000 .6849 4.12
3 CHEROKEE 2012 98.00 .5200 .5096 26.28
4 FRANKLIN 2012 100.00 .8725 .8725 14.40
5 GUILFORD 2012 99.56 .7804 .7770 7.48
6 MADISON 2012 99.73 .5200 .5186 37.30
7 MONTGOMERY 2012 95.68 .5700 .5454 34.89
8 NEW HANOVER 2012 96.41 .5540 .5341 8.65
9 PAMLICO 2012 97.28 .6250 .6080 18.49
10 PITT 2012 99.86 .6800 .6790 12.38
11 RUTHERFORD 2012 100.43 .6070 .6096 43.91
12 SURRY 2012 99.75 .5820 .5805 8.89
Minimum 95.68 0.5200 0.5096 4.12
Maximum 100.43 0.8725 0.8725 43.91
Average 98.37 0.6492 0.6389 19.25
1 ASHE 2011 102.15 .4000 .4086 34.24
2 BRUNSWICK 2011 103.11 .4425 .4563 28.95
3 CARTERET 2011 109.36 .2900 .3171 21.27
4 CATAWBA 2011 100.51 .5300 .5327 9.78
5 HAYWOOD 2011 99.80 .5413 .5402 24.55
6 HENDERSON 2011 96.45 .5136 .4954 16.65
7 HERTFORD 2011 108.98 .8400 .9154 35.99
8 IREDELL 2011 103.01 .4850 .4996 23.85
9 JOHNSTON 2011 101.88 .7800 .7947 9.08
10 LINCOLN 2011 104.40 .5980 .6243 19.19
11 MCDOWELL 2011 94.64 .5500 .5205 56.11
12 MECKLENBURG 2011 100.15 .7922 .7934 11.01
13 NORTHAMPTON 2011 103.82 .9200 .9551 20.94
14 PENDER 2011 101.43 .5120 .5193 23.24
15 ROCKINGHAM 2011 103.73 .6960 .7220 34.11
16 ROWAN 2011 97.30 .6225 .6057 9.84
17 SAMPSON 2011 101.77 .7850 .7989 52.04
18 SCOTLAND 2011 108.96 1.030 1.1223 29.48
19 WAYNE 2011 100.22 .7025 .7040 13.79
Minimum 94.64 0.2900 0.3171 9.08
Maximum 109.36 1.0300 1.1223 56.11
Average 102.19 0.6332 0.6487 24.95
1 ANSON 2010 110.60 .7670 .8483 16.97
2 AVERY 2010 106.44 .4050 .4311 41.80
3 BEAUFORT 2010 104.36 .5300 .5531 31.09
4 CLAY 2010 142.43 .3600 .5127 38.13
5 CRAVEN 2010 106.79 .4700 .5019 11.56
6 GRAHAM 2010 101.04 .4400 .4446 23.63
7 GRANVILLE 2010 104.97 .7950 .8345 43.32
8 ONSLOW 2010 100.97 .5850 .5907 12.66
9 ROBESON 2010 98.00 .7700 .7546 10.40
Minimum 98.00 0.3600 0.4311 10.40
Maximum 142.43 0.7950 0.8483 43.32
Average 108.40 0.5691 0.6079 25.51
2012 List of the Sales Ratio Study sorted by Reappraisal Year
2012 Reappraisal County Stats
2011 Reappraisal County Stats
2010 Reappraisal County Stats
County
Revaluation
Year Median Tax Rate
Effective
Tax Rate COD
2012 List of the Sales Ratio Study sorted by Reappraisal Year
1 ALAMANCE 2009 107.99 .5200 .5615 22.78
2 CHATHAM 2009 104.66 .6219 .6509 20.84
3 CUMBERLAND 2009 100.15 .7400 .7411 16.56
4 DAVIE 2009 107.05 .6200 .6637 13.06
5 DUPLIN 2009 95.47 .7100 .6778 47.91
6 EDGECOMBE 2009 102.73 .8600 .8835 16.31
7 FORSYTH 2009 107.24 .6740 .7228 20.35
8 GATES 2009 122.58 .6400 .7845 25.72
9 HARNETT 2009 99.07 .7250 .7183 23.03
10 HYDE 2009 109.48 .6400 .7007 39.22
11 LENOIR 2009 108.35 .8000 .8668 25.32
12 MARTIN 2009 101.05 .6700 .6770 40.22
13 MITCHELL 2009 104.51 .4000 .4180 35.70
14 NASH 2009 99.37 .6700 .6658 15.27
15 ORANGE 2009 105.15 .8580 .9022 8.81
16 POLK 2009 100.25 .5200 .5213 26.82
17 STOKES 2009 106.00 .6400 .6784 17.98
18 TRANSYLVANIA 2009 99.95 .3949 .3947 14.69
19 TYRRELL 2009 106.23 .6700 .7117 47.44
20 WARREN 2009 103.43 .6600 .6826 23.60
21 YADKIN 2009 111.95 .6900 .7725 31.96
Minimum 95.47 0.3949 0.3947 8.81
Maximum 122.58 0.8600 0.9022 47.91
Average 104.89 0.6535 0.6855 25.41
1 CASWELL 2008 96.71 .6590 .6373 15.18
2 CLEVELAND 2008 102.45 .7200 .7376 33.29
3 DURHAM 2008 106.33 .7444 .7915 13.96
4 JACKSON 2008 124.94 .2800 .3498 30.80
5 PERQUIMANS 2008 127.00 .4400 .5588 29.91
6 RICHMOND 2008 103.23 .8100 .8362 24.76
7 UNION 2008 119.78 .6600 .7905 14.33
8 VANCE 2008 130.87 .7820 1.0234 69.53
9 WAKE 2008 110.10 .5340 .5879 10.52
10 WILSON 2008 107.64 .7300 .7858 18.03
11 YANCEY 2008 103.64 .4500 .4664 34.68
Minimum 96.71 0.2800 0.3498 10.52
Maximum 130.87 0.8100 1.0234 69.53
Average 112.06 0.6190 0.6878 26.82
2008 Reappraisal County Stats
2009 Reappraisal County Stats
County
Revaluation
Year Median Tax Rate
Effective
Tax Rate COD
2012 List of the Sales Ratio Study sorted by Reappraisal Year
1 ALEXANDER 2007 101.85 .6050 .6162 29.71
2 ALLEGHANY 2007 104.79 .4700 .4925 38.97
3 BLADEN 2007 100.00 .7400 .7400 40.69
4 BURKE 2007 114.85 .5200 .5972 31.18
5 CAMDEN 2007 116.02 .5900 .6845 33.99
6 DAVIDSON 2007 106.75 .5400 .5765 10.02
7 GASTON 2007 110.02 .8350 .9187 23.12
8 HALIFAX 2007 96.88 .6800 .6588 27.14
9 LEE 2007 98.16 .7500 .7362 23.42
10 MACON 2007 120.35 .2790 .3358 21.99
11 MOORE 2007 100.19 .4650 .4659 20.52
12 RANDOLPH 2007 105.11 .5860 .6159 15.19
13 WILKES 2007 100.15 .6500 .6510 18.58
Minimum 96.88 0.2790 0.3358 10.02
Maximum 120.35 0.8350 0.9187 40.69
Average 105.78 0.5931 0.6222 25.73
1 BUNCOMBE 2006 99.00 .5250 .5198 22.67
2 CHOWAN 2006 97.95 .6850 .6710 22.40
3 HOKE 2006 93.13 .7300 .6798 12.01
4 JONES 2006 88.14 .8000 .7051 37.06
5 PASQUOTANK 2006 107.48 .6200 .6664 32.15
6 WATAUGA 2006 102.02 .3130 .3193 36.88
Minimum 88.14 0.3130 0.3193 12.01
Maximum 107.48 0.8000 0.7051 37.06
Average 97.95 0.6122 0.5936 27.20
1 CALDWELL 2005 96.49 .6299 .6078 29.56
2 COLUMBUS 2005 132.30 .8150 1.0782 35.85
3 CURRITUCK 2005 121.35 .3200 .3883 36.92
4 DARE 2005 123.12 .2800 .3447 23.71
5 GREENE 2005 92.95 .7560 .7027 39.47
6 PERSON 2005 99.91 .7000 .6994 30.95
7 STANLY 2005 94.56 .6700 .6336 34.46
8 SWAIN 2005 96.55 .3300 .3186 40.12
9 WASHINGTON 2005 100.15 .7900 .7912 40.23
Minimum 92.95 0.2800 0.3186 23.71
Maximum 132.30 0.8150 1.0782 40.23
Average 106.38 0.5879 0.6183 34.59
2007 Reappraisal County Stats
2005 Reappraisal County Stats
2006 Reappraisal County Stats
2012-2013
PROPERTY TAX RATES AND REVALUATION SCHEDULES FOR NORTH CAROLINA COUNTIES
(All rates per $100 valuation*)
Year Next Year Next
Tax of latest scheduled Tax of latest scheduled
Counties Rate revaluation revaluation Counties Rate revaluation revaluation
Alamance $ .5200 2009 2017 Johnston $ .7800 2011 2019
Alexander .6050 2007 2015 Jones .8000 2006 2014
Alleghany .4700 2007 2015 Lee .7500 2007 2013
Anson .7670 2010 2018 Lenoir .8000 2009 2017
Ashe .4000 2011 2015 Lincoln .5980 2011 2019
Avery .4050 2010 2018 Macon .2790 2007 2015
Beaufort .5300 2010 2018 Madison .5200 2012 2020
Bertie .7800 2012 2020 Martin .6700 2009 2017
Bladen .7400 2007 2015 McDowell .5500 2011 2019
Brunswick .4425 2011 2015 Mecklenburg .7922 2011 2019
Buncombe .5250 2006 2013 Mitchell .4000 2009 2014
Burke .5200 2007 2013 Montgomery .5700 2012 2020
Cabarrus .7000 2012 2016 Moore .4650 2007 2015
Caldwell .6299 2005 2013 Nash .6700 2009 2017
Camden .5900 2007 2015 New Hanover .5540 2012 2016
Carteret .2900 2011 2015 Northampton .9200 2011 2015
Caswell .6590 2008 2014 Onslow .5850 2010 2014
Catawba .5300 2011 2015 Orange .8580 2009 2015
Chatham .6219 2009 2015 Pamlico .6250 2012 2020
Cherokee .5200 2012 2016 Pasquotank .6200 2006 2014
Chowan .6850 2006 2014 Pender .5120 2011 2019
Clay .3600 2010 2018 Perquimans .4400 2008 2016
Cleveland .7200 2008 2014 Person .7000 2005 2013
Columbus .8150 2005 2013 Pitt .6800 2012 2016
Craven .4700 2010 2016 Polk .5200 2009 2017
Cumberland .7400 2009 2017 Randolph .5860 2007 2013
Currituck .3200 2005 2013 Richmond .8100 2008 2014
Dare .2800 2005 2013 Robeson .7700 2010 2018
Davidson .5400 2007 2015 Rockingham .6960 2011 2015
Davie .6200 2009 2013 Rowan .6225 2011 2015
Duplin .7100 2009 2017 Rutherford .6070 2012 2016
Durham .7444 2008 2016 Sampson .7850 2011 2019
Edgecombe .8600 2009 2017 Scotland 1.030 2011 2019
Forsyth .6740 2009 2013 Stanly .6700 2005 2013
Franklin .8725 2012 2018 Stokes .6400 2009 2013
Gaston .8350 2007 2013 Surry .5820 2012 2016
Gates .6400 2009 2017 Swain .3300 2005 2013
Graham .4400 2010 2015 Transylvania .3949 2009 2016
Granville .7950 2010 2018 Tyrrell .6700 2009 2017
Greene .7560 2005 2013 Union .6600 2008 2015
Guilford .7804 2012 2020 Vance .7820 2008 2016
Halifax .6800 2007 2015 Wake .5340 2008 2016
Harnett .7250 2009 2015 Warren .6600 2009 2017
Haywood .5413 2011 2015 Washington .7900 2005 2013
Henderson .5136 2011 2015 Watauga .3130 2006 2014
Hertford .8400 2011 2019 Wayne .7025 2011 2019
Hoke .7300 2006 2014 Wilkes .6500 2007 2013
Hyde .6400 2009 2017 Wilson .7300 2008 2016
Iredell .4850 2011 2015 Yadkin .6900 2009 2015
Jackson .2800 2008 2016 Yancey .4500 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 by the most recent county resolution
provided to NCDOR as of July 2012.
North Carolina Department of Revenue
Local Government Division
August 2012
Object Description
Description
| Title | Sales assessment ratio studies as of... |
| Date | 2012-08 |
| Description | January 1, 2012 |
| Digital Characteristics-A | 52.9 KB; 15 p. |
| Digital Format | application/pdf |
| Pres File Name-M | pubs_serial_salesassessmentratio2012.pdf |
| Pres Local File Path-M | \Preservation_content\StatePubs\pubs_borndigital\images_master\ |
| Full Text | SALES ASSESSMENT RATIO STUDIES AS OF JANUARY 1, 2012 North Carolina Department of Revenue Property Tax 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 01/01/2011 to 12/31/2011. 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 Property Tax Division. This report should be viewed as a compilation of the sales-assessment ratios effective as of 01/01/2012. Any questions concerning this report should be directed to one of the following people: W.R. Wilkes, Assistant Director Greg Wood, Utilities Tax Analyst II Michael S. Connolly, Property Valuation Specialist II Property Tax Division 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 Tax Rate Effective Tax Rate COD 1 ALAMANCE 2009 107.99 .5200 .5615 22.78 2 ALEXANDER 2007 101.85 .6050 .6162 29.71 3 ALLEGHANY 2007 104.79 .4700 .4925 38.97 4 ANSON 2010 110.60 .7670 .8483 16.97 5 ASHE 2011 102.15 .4000 .4086 34.24 6 AVERY 2010 106.44 .4050 .4311 41.80 7 BEAUFORT 2010 104.36 .5300 .5531 31.09 8 BERTIE 2012 95.85 .7800 .7476 14.24 9 BLADEN 2007 100.00 .7400 .7400 40.69 10 BRUNSWICK 2011 103.11 .4425 .4563 28.95 11 BUNCOMBE 2006 99.00 .5250 .5198 22.67 12 BURKE 2007 114.85 .5200 .5972 31.18 13 CABARRUS 2012 97.84 .7000 .6849 4.12 14 CALDWELL 2005 96.49 .6299 .6078 29.56 15 CAMDEN 2007 116.02 .5900 .6845 33.99 16 CARTERET 2011 109.36 .2900 .3171 21.27 17 CASWELL 2008 96.71 .6590 .6373 15.18 18 CATAWBA 2011 100.51 .5300 .5327 9.78 19 CHATHAM 2009 104.66 .6219 .6509 20.84 20 CHEROKEE 2012 98.00 .5200 .5096 26.28 21 CHOWAN 2006 97.95 .6850 .6710 22.40 22 CLAY 2010 142.43 .3600 .5127 38.13 23 CLEVELAND 2008 102.45 .7200 .7376 33.29 24 COLUMBUS 2005 132.30 .8150 1.0782 35.85 25 CRAVEN 2010 106.79 .4700 .5019 11.56 26 CUMBERLAND 2009 100.15 .7400 .7411 16.56 27 CURRITUCK 2005 121.35 .3200 .3883 36.92 28 DARE 2005 123.12 .2800 .3447 23.71 29 DAVIDSON 2007 106.75 .5400 .5765 10.02 30 DAVIE 2009 107.05 .6200 .6637 13.06 31 DUPLIN 2009 95.47 .7100 .6778 47.91 32 DURHAM 2008 106.33 .7444 .7915 13.96 33 EDGECOMBE 2009 102.73 .8600 .8835 16.31 34 FORSYTH 2009 107.24 .6740 .7228 20.35 35 FRANKLIN 2012 100.00 .8725 .8725 14.40 36 GASTON 2007 110.02 .8350 .9187 23.12 37 GATES 2009 122.58 .6400 .7845 25.72 38 GRAHAM 2010 101.04 .4400 .4446 23.63 39 GRANVILLE 2010 104.97 .7950 .8345 43.32 40 GREENE 2005 92.95 .7560 .7027 39.47 41 GUILFORD 2012 99.56 .7804 .7770 7.48 42 HALIFAX 2007 96.88 .6800 .6588 27.14 43 HARNETT 2009 99.07 .7250 .7183 23.03 44 HAYWOOD 2011 99.80 .5413 .5402 24.55 45 HENDERSON 2011 96.45 .5136 .4954 16.65 46 HERTFORD 2011 108.98 .8400 .9154 35.99 47 HOKE 2006 93.13 .7300 .6798 12.01 48 HYDE 2009 109.48 .6400 .7007 39.22 49 IREDELL 2011 103.01 .4850 .4996 23.85 50 JACKSON 2008 124.94 .2800 .3498 30.80 2012 List of the Sales Ratio Study sorted Alphabetically by County County Revaluation Year Median Tax Rate Effective Tax Rate COD 2012 List of the Sales Ratio Study sorted Alphabetically by County 51 JOHNSTON 2011 101.88 .7800 .7947 9.08 52 JONES 2006 88.14 .8000 .7051 37.06 53 LEE 2007 98.16 .7500 .7362 23.42 54 LENOIR 2009 108.35 .8000 .8668 25.32 55 LINCOLN 2011 104.40 .5980 .6243 19.19 56 MACON 2007 120.35 .2790 .3358 21.99 57 MADISON 2012 99.73 .5200 .5186 37.30 58 MARTIN 2009 101.05 .6700 .6770 40.22 59 MCDOWELL 2011 94.64 .5500 .5205 56.11 60 MECKLENBURG 2011 100.15 .7922 .7934 11.01 61 MITCHELL 2009 104.51 .4000 .4180 35.70 62 MONTGOMERY 2012 95.68 .5700 .5454 34.89 63 MOORE 2007 100.19 .4650 .4659 20.52 64 NASH 2009 99.37 .6700 .6658 15.27 65 NEW HANOVER 2012 96.41 .5540 .5341 8.65 66 NORTHAMPTON 2011 103.82 .9200 .9551 20.94 67 ONSLOW 2010 100.97 .5850 .5907 12.66 68 ORANGE 2009 105.15 .8580 .9022 8.81 69 PAMLICO 2012 97.28 .6250 .6080 18.49 70 PASQUOTANK 2006 107.48 .6200 .6664 32.15 71 PENDER 2011 101.43 .5120 .5193 23.24 72 PERQUIMANS 2008 127.00 .4400 .5588 29.91 73 PERSON 2005 99.91 .7000 .6994 30.95 74 PITT 2012 99.86 .6800 .6790 12.38 75 POLK 2009 100.25 .5200 .5213 26.82 76 RANDOLPH 2007 105.11 .5860 .6159 15.19 77 RICHMOND 2008 103.23 .8100 .8362 24.76 78 ROBESON 2010 98.00 .7700 .7546 10.40 79 ROCKINGHAM 2011 103.73 .6960 .7220 34.11 80 ROWAN 2011 97.30 .6225 .6057 9.84 81 RUTHERFORD 2012 100.43 .6070 .6096 43.91 82 SAMPSON 2011 101.77 .7850 .7989 52.04 83 SCOTLAND 2011 108.96 1.030 1.1223 29.48 84 STANLY 2005 94.56 .6700 .6336 34.46 85 STOKES 2009 106.00 .6400 .6784 17.98 86 SURRY 2012 99.75 .5820 .5805 8.89 87 SWAIN 2005 96.55 .3300 .3186 40.12 88 TRANSYLVANIA 2009 99.95 .3949 .3947 14.69 89 TYRRELL 2009 106.23 .6700 .7117 47.44 90 UNION 2008 119.78 .6600 .7905 14.33 91 VANCE 2008 130.87 .7820 1.0234 69.53 92 WAKE 2008 110.10 .5340 .5879 10.52 93 WARREN 2009 103.43 .6600 .6826 23.60 94 WASHINGTON 2005 100.15 .7900 .7912 40.23 95 WATAUGA 2006 102.02 .3130 .3193 36.88 96 WAYNE 2011 100.22 .7025 .7040 13.79 97 WILKES 2007 100.15 .6500 .6510 18.58 98 WILSON 2008 107.64 .7300 .7858 18.03 99 YADKIN 2009 111.95 .6900 .7725 31.96 100 YANCEY 2008 103.64 .4500 .4664 34.68 County Revaluation Year Median Tax Rate Effective Tax Rate COD 1 CLAY 2010 142.43 .3600 .5127 38.13 2 COLUMBUS 2005 132.30 .8150 1.0782 35.85 3 VANCE 2008 130.87 .7820 1.0234 69.53 4 PERQUIMANS 2008 127.00 .4400 .5588 29.91 5 JACKSON 2008 124.94 .2800 .3498 30.80 6 DARE 2005 123.12 .2800 .3447 23.71 7 GATES 2009 122.58 .6400 .7845 25.72 8 CURRITUCK 2005 121.35 .3200 .3883 36.92 9 MACON 2007 120.35 .2790 .3358 21.99 10 UNION 2008 119.78 .6600 .7905 14.33 11 CAMDEN 2007 116.02 .5900 .6845 33.99 12 BURKE 2007 114.85 .5200 .5972 31.18 13 YADKIN 2009 111.95 .6900 .7725 31.96 14 ANSON 2010 110.60 .7670 .8483 16.97 15 WAKE 2008 110.10 .5340 .5879 10.52 16 GASTON 2007 110.02 .8350 .9187 23.12 17 HYDE 2009 109.48 .6400 .7007 39.22 18 CARTERET 2011 109.36 .2900 .3171 21.27 19 HERTFORD 2011 108.98 .8400 .9154 35.99 20 SCOTLAND 2011 108.96 1.030 1.1223 29.48 21 LENOIR 2009 108.35 .8000 .8668 25.32 22 ALAMANCE 2009 107.99 .5200 .5615 22.78 23 WILSON 2008 107.64 .7300 .7858 18.03 24 PASQUOTANK 2006 107.48 .6200 .6664 32.15 25 FORSYTH 2009 107.24 .6740 .7228 20.35 26 DAVIE 2009 107.05 .6200 .6637 13.06 27 CRAVEN 2010 106.79 .4700 .5019 11.56 28 DAVIDSON 2007 106.75 .5400 .5765 10.02 29 AVERY 2010 106.44 .4050 .4311 41.80 30 DURHAM 2008 106.33 .7444 .7915 13.96 31 TYRRELL 2009 106.23 .6700 .7117 47.44 32 STOKES 2009 106.00 .6400 .6784 17.98 33 ORANGE 2009 105.15 .8580 .9022 8.81 34 RANDOLPH 2007 105.11 .5860 .6159 15.19 35 GRANVILLE 2010 104.97 .7950 .8345 43.32 36 ALLEGHANY 2007 104.79 .4700 .4925 38.97 37 CHATHAM 2009 104.66 .6219 .6509 20.84 38 MITCHELL 2009 104.51 .4000 .4180 35.70 39 LINCOLN 2011 104.40 .5980 .6243 19.19 40 BEAUFORT 2010 104.36 .5300 .5531 31.09 41 NORTHAMPTON 2011 103.82 .9200 .9551 20.94 42 ROCKINGHAM 2011 103.73 .6960 .7220 34.11 43 YANCEY 2008 103.64 .4500 .4664 34.68 44 WARREN 2009 103.43 .6600 .6826 23.60 45 RICHMOND 2008 103.23 .8100 .8362 24.76 46 BRUNSWICK 2011 103.11 .4425 .4563 28.95 47 IREDELL 2011 103.01 .4850 .4996 23.85 48 EDGECOMBE 2009 102.73 .8600 .8835 16.31 49 CLEVELAND 2008 102.45 .7200 .7376 33.29 50 ASHE 2011 102.15 .4000 .4086 34.24 2012 List of the Sales Ratio Study sorted by Median County Revaluation Year Median Tax Rate Effective Tax Rate COD 2012 List of the Sales Ratio Study sorted by Median 51 WATAUGA 2006 102.02 .3130 .3193 36.88 52 JOHNSTON 2011 101.88 .7800 .7947 9.08 53 ALEXANDER 2007 101.85 .6050 .6162 29.71 54 SAMPSON 2011 101.77 .7850 .7989 52.04 55 PENDER 2011 101.43 .5120 .5193 23.24 56 MARTIN 2009 101.05 .6700 .6770 40.22 57 GRAHAM 2010 101.04 .4400 .4446 23.63 58 ONSLOW 2010 100.97 .5850 .5907 12.66 59 CATAWBA 2011 100.51 .5300 .5327 9.78 60 RUTHERFORD 2012 100.43 .6070 .6096 43.91 61 POLK 2009 100.25 .5200 .5213 26.82 62 WAYNE 2011 100.22 .7025 .7040 13.79 63 MOORE 2007 100.19 .4650 .4659 20.52 64 CUMBERLAND 2009 100.15 .7400 .7411 16.56 65 MECKLENBURG 2011 100.15 .7922 .7934 11.01 66 WASHINGTON 2005 100.15 .7900 .7912 40.23 67 WILKES 2007 100.15 .6500 .6510 18.58 68 BLADEN 2007 100.00 .7400 .7400 40.69 69 FRANKLIN 2012 100.00 .8725 .8725 14.40 70 TRANSYLVANIA 2009 99.95 .3949 .3947 14.69 71 PERSON 2005 99.91 .7000 .6994 30.95 72 PITT 2012 99.86 .6800 .6790 12.38 73 HAYWOOD 2011 99.80 .5413 .5402 24.55 74 SURRY 2012 99.75 .5820 .5805 8.89 75 MADISON 2012 99.73 .5200 .5186 37.30 76 GUILFORD 2012 99.56 .7804 .7770 7.48 77 NASH 2009 99.37 .6700 .6658 15.27 78 HARNETT 2009 99.07 .7250 .7183 23.03 79 BUNCOMBE 2006 99.00 .5250 .5198 22.67 80 LEE 2007 98.16 .7500 .7362 23.42 81 CHEROKEE 2012 98.00 .5200 .5096 26.28 82 ROBESON 2010 98.00 .7700 .7546 10.40 83 CHOWAN 2006 97.95 .6850 .6710 22.40 84 CABARRUS 2012 97.84 .7000 .6849 4.12 85 ROWAN 2011 97.30 .6225 .6057 9.84 86 PAMLICO 2012 97.28 .6250 .6080 18.49 87 HALIFAX 2007 96.88 .6800 .6588 27.14 88 CASWELL 2008 96.71 .6590 .6373 15.18 89 SWAIN 2005 96.55 .3300 .3186 40.12 90 CALDWELL 2005 96.49 .6299 .6078 29.56 91 HENDERSON 2011 96.45 .5136 .4954 16.65 92 NEW HANOVER 2012 96.41 .5540 .5341 8.65 93 BERTIE 2012 95.85 .7800 .7476 14.24 94 MONTGOMERY 2012 95.68 .5700 .5454 34.89 95 DUPLIN 2009 95.47 .7100 .6778 47.91 96 MCDOWELL 2011 94.64 .5500 .5205 56.11 97 STANLY 2005 94.56 .6700 .6336 34.46 98 HOKE 2006 93.13 .7300 .6798 12.01 99 GREENE 2005 92.95 .7560 .7027 39.47 100 JONES 2006 88.14 .8000 .7051 37.06 County Revaluation Year Median Tax Rate Effective Tax Rate COD 1 SCOTLAND 2011 108.96 1.030 1.1223 29.48 2 NORTHAMPTON 2011 103.82 .9200 .9551 20.94 3 FRANKLIN 2012 100.00 .8725 .8725 14.40 4 EDGECOMBE 2009 102.73 .8600 .8835 16.31 5 ORANGE 2009 105.15 .8580 .9022 8.81 6 HERTFORD 2011 108.98 .8400 .9154 35.99 7 GASTON 2007 110.02 .8350 .9187 23.12 8 COLUMBUS 2005 132.30 .8150 1.0782 35.85 9 RICHMOND 2008 103.23 .8100 .8362 24.76 10 LENOIR 2009 108.35 .8000 .8668 25.32 11 JONES 2006 88.14 .8000 .7051 37.06 12 GRANVILLE 2010 104.97 .7950 .8345 43.32 13 MECKLENBURG 2011 100.15 .7922 .7934 11.01 14 WASHINGTON 2005 100.15 .7900 .7912 40.23 15 SAMPSON 2011 101.77 .7850 .7989 52.04 16 VANCE 2008 130.87 .7820 1.0234 69.53 17 GUILFORD 2012 99.56 .7804 .7770 7.48 18 JOHNSTON 2011 101.88 .7800 .7947 9.08 19 BERTIE 2012 95.85 .7800 .7476 14.24 20 ROBESON 2010 98.00 .7700 .7546 10.40 21 ANSON 2010 110.60 .7670 .8483 16.97 22 GREENE 2005 92.95 .7560 .7027 39.47 23 LEE 2007 98.16 .7500 .7362 23.42 24 DURHAM 2008 106.33 .7444 .7915 13.96 25 CUMBERLAND 2009 100.15 .7400 .7411 16.56 26 BLADEN 2007 100.00 .7400 .7400 40.69 27 WILSON 2008 107.64 .7300 .7858 18.03 28 HOKE 2006 93.13 .7300 .6798 12.01 29 HARNETT 2009 99.07 .7250 .7183 23.03 30 CLEVELAND 2008 102.45 .7200 .7376 33.29 31 DUPLIN 2009 95.47 .7100 .6778 47.91 32 WAYNE 2011 100.22 .7025 .7040 13.79 33 PERSON 2005 99.91 .7000 .6994 30.95 34 CABARRUS 2012 97.84 .7000 .6849 4.12 35 ROCKINGHAM 2011 103.73 .6960 .7220 34.11 36 YADKIN 2009 111.95 .6900 .7725 31.96 37 CHOWAN 2006 97.95 .6850 .6710 22.40 38 PITT 2012 99.86 .6800 .6790 12.38 39 HALIFAX 2007 96.88 .6800 .6588 27.14 40 FORSYTH 2009 107.24 .6740 .7228 20.35 41 TYRRELL 2009 106.23 .6700 .7117 47.44 42 MARTIN 2009 101.05 .6700 .6770 40.22 43 NASH 2009 99.37 .6700 .6658 15.27 44 STANLY 2005 94.56 .6700 .6336 34.46 45 UNION 2008 119.78 .6600 .7905 14.33 46 WARREN 2009 103.43 .6600 .6826 23.60 47 CASWELL 2008 96.71 .6590 .6373 15.18 48 WILKES 2007 100.15 .6500 .6510 18.58 49 GATES 2009 122.58 .6400 .7845 25.72 50 HYDE 2009 109.48 .6400 .7007 39.22 2012 List of the Sales Ratio Study sorted by County Tax Rate County Revaluation Year Median Tax Rate Effective Tax Rate COD 2012 List of the Sales Ratio Study sorted by County Tax Rate 51 STOKES 2009 106.00 .6400 .6784 17.98 52 CALDWELL 2005 96.49 .6299 .6078 29.56 53 PAMLICO 2012 97.28 .6250 .6080 18.49 54 ROWAN 2011 97.30 .6225 .6057 9.84 55 CHATHAM 2009 104.66 .6219 .6509 20.84 56 PASQUOTANK 2006 107.48 .6200 .6664 32.15 57 DAVIE 2009 107.05 .6200 .6637 13.06 58 RUTHERFORD 2012 100.43 .6070 .6096 43.91 59 ALEXANDER 2007 101.85 .6050 .6162 29.71 60 LINCOLN 2011 104.40 .5980 .6243 19.19 61 CAMDEN 2007 116.02 .5900 .6845 33.99 62 RANDOLPH 2007 105.11 .5860 .6159 15.19 63 ONSLOW 2010 100.97 .5850 .5907 12.66 64 SURRY 2012 99.75 .5820 .5805 8.89 65 MONTGOMERY 2012 95.68 .5700 .5454 34.89 66 NEW HANOVER 2012 96.41 .5540 .5341 8.65 67 MCDOWELL 2011 94.64 .5500 .5205 56.11 68 HAYWOOD 2011 99.80 .5413 .5402 24.55 69 DAVIDSON 2007 106.75 .5400 .5765 10.02 70 WAKE 2008 110.10 .5340 .5879 10.52 71 BEAUFORT 2010 104.36 .5300 .5531 31.09 72 CATAWBA 2011 100.51 .5300 .5327 9.78 73 BUNCOMBE 2006 99.00 .5250 .5198 22.67 74 BURKE 2007 114.85 .5200 .5972 31.18 75 ALAMANCE 2009 107.99 .5200 .5615 22.78 76 POLK 2009 100.25 .5200 .5213 26.82 77 MADISON 2012 99.73 .5200 .5186 37.30 78 CHEROKEE 2012 98.00 .5200 .5096 26.28 79 HENDERSON 2011 96.45 .5136 .4954 16.65 80 PENDER 2011 101.43 .5120 .5193 23.24 81 IREDELL 2011 103.01 .4850 .4996 23.85 82 CRAVEN 2010 106.79 .4700 .5019 11.56 83 ALLEGHANY 2007 104.79 .4700 .4925 38.97 84 MOORE 2007 100.19 .4650 .4659 20.52 85 YANCEY 2008 103.64 .4500 .4664 34.68 86 BRUNSWICK 2011 103.11 .4425 .4563 28.95 87 PERQUIMANS 2008 127.00 .4400 .5588 29.91 88 GRAHAM 2010 101.04 .4400 .4446 23.63 89 AVERY 2010 106.44 .4050 .4311 41.80 90 MITCHELL 2009 104.51 .4000 .4180 35.70 91 ASHE 2011 102.15 .4000 .4086 34.24 92 TRANSYLVANIA 2009 99.95 .3949 .3947 14.69 93 CLAY 2010 142.43 .3600 .5127 38.13 94 SWAIN 2005 96.55 .3300 .3186 40.12 95 CURRITUCK 2005 121.35 .3200 .3883 36.92 96 WATAUGA 2006 102.02 .3130 .3193 36.88 97 CARTERET 2011 109.36 .2900 .3171 21.27 98 JACKSON 2008 124.94 .2800 .3498 30.80 99 DARE 2005 123.12 .2800 .3447 23.71 100 MACON 2007 120.35 .2790 .3358 21.99 County Revaluation Year Median Tax Rate Effective Tax Rate COD 1 SCOTLAND 2011 108.96 1.030 1.1223 29.48 2 COLUMBUS 2005 132.30 .8150 1.0782 35.85 3 VANCE 2008 130.87 .7820 1.0234 69.53 4 NORTHAMPTON 2011 103.82 .9200 .9551 20.94 5 GASTON 2007 110.02 .8350 .9187 23.12 6 HERTFORD 2011 108.98 .8400 .9154 35.99 7 ORANGE 2009 105.15 .8580 .9022 8.81 8 EDGECOMBE 2009 102.73 .8600 .8835 16.31 9 FRANKLIN 2012 100.00 .8725 .8725 14.40 10 LENOIR 2009 108.35 .8000 .8668 25.32 11 ANSON 2010 110.60 .7670 .8483 16.97 12 RICHMOND 2008 103.23 .8100 .8362 24.76 13 GRANVILLE 2010 104.97 .7950 .8345 43.32 14 SAMPSON 2011 101.77 .7850 .7989 52.04 15 JOHNSTON 2011 101.88 .7800 .7947 9.08 16 MECKLENBURG 2011 100.15 .7922 .7934 11.01 17 DURHAM 2008 106.33 .7444 .7915 13.96 18 WASHINGTON 2005 100.15 .7900 .7912 40.23 19 UNION 2008 119.78 .6600 .7905 14.33 20 WILSON 2008 107.64 .7300 .7858 18.03 21 GATES 2009 122.58 .6400 .7845 25.72 22 GUILFORD 2012 99.56 .7804 .7770 7.48 23 YADKIN 2009 111.95 .6900 .7725 31.96 24 ROBESON 2010 98.00 .7700 .7546 10.40 25 BERTIE 2012 95.85 .7800 .7476 14.24 26 CUMBERLAND 2009 100.15 .7400 .7411 16.56 27 BLADEN 2007 100.00 .7400 .7400 40.69 28 CLEVELAND 2008 102.45 .7200 .7376 33.29 29 LEE 2007 98.16 .7500 .7362 23.42 30 FORSYTH 2009 107.24 .6740 .7228 20.35 31 ROCKINGHAM 2011 103.73 .6960 .7220 34.11 32 HARNETT 2009 99.07 .7250 .7183 23.03 33 TYRRELL 2009 106.23 .6700 .7117 47.44 34 JONES 2006 88.14 .8000 .7051 37.06 35 WAYNE 2011 100.22 .7025 .7040 13.79 36 GREENE 2005 92.95 .7560 .7027 39.47 37 HYDE 2009 109.48 .6400 .7007 39.22 38 PERSON 2005 99.91 .7000 .6994 30.95 39 CABARRUS 2012 97.84 .7000 .6849 4.12 40 CAMDEN 2007 116.02 .5900 .6845 33.99 41 WARREN 2009 103.43 .6600 .6826 23.60 42 HOKE 2006 93.13 .7300 .6798 12.01 43 PITT 2012 99.86 .6800 .6790 12.38 44 STOKES 2009 106.00 .6400 .6784 17.98 45 DUPLIN 2009 95.47 .7100 .6778 47.91 46 MARTIN 2009 101.05 .6700 .6770 40.22 47 CHOWAN 2006 97.95 .6850 .6710 22.40 48 PASQUOTANK 2006 107.48 .6200 .6664 32.15 49 NASH 2009 99.37 .6700 .6658 15.27 50 DAVIE 2009 107.05 .6200 .6637 13.06 2012 List of the Sales Ratio Study sorted by Effective Tax Rate County Revaluation Year Median Tax Rate Effective Tax Rate COD 2012 List of the Sales Ratio Study sorted by Effective Tax Rate 51 HALIFAX 2007 96.88 .6800 .6588 27.14 52 WILKES 2007 100.15 .6500 .6510 18.58 53 CHATHAM 2009 104.66 .6219 .6509 20.84 54 CASWELL 2008 96.71 .6590 .6373 15.18 55 STANLY 2005 94.56 .6700 .6336 34.46 56 LINCOLN 2011 104.40 .5980 .6243 19.19 57 ALEXANDER 2007 101.85 .6050 .6162 29.71 58 RANDOLPH 2007 105.11 .5860 .6159 15.19 59 RUTHERFORD 2012 100.43 .6070 .6096 43.91 60 PAMLICO 2012 97.28 .6250 .6080 18.49 61 CALDWELL 2005 96.49 .6299 .6078 29.56 62 ROWAN 2011 97.30 .6225 .6057 9.84 63 BURKE 2007 114.85 .5200 .5972 31.18 64 ONSLOW 2010 100.97 .5850 .5907 12.66 65 WAKE 2008 110.10 .5340 .5879 10.52 66 SURRY 2012 99.75 .5820 .5805 8.89 67 DAVIDSON 2007 106.75 .5400 .5765 10.02 68 ALAMANCE 2009 107.99 .5200 .5615 22.78 69 PERQUIMANS 2008 127.00 .4400 .5588 29.91 70 BEAUFORT 2010 104.36 .5300 .5531 31.09 71 MONTGOMERY 2012 95.68 .5700 .5454 34.89 72 HAYWOOD 2011 99.80 .5413 .5402 24.55 73 NEW HANOVER 2012 96.41 .5540 .5341 8.65 74 CATAWBA 2011 100.51 .5300 .5327 9.78 75 POLK 2009 100.25 .5200 .5213 26.82 76 MCDOWELL 2011 94.64 .5500 .5205 56.11 77 BUNCOMBE 2006 99.00 .5250 .5198 22.67 78 PENDER 2011 101.43 .5120 .5193 23.24 79 MADISON 2012 99.73 .5200 .5186 37.30 80 CLAY 2010 142.43 .3600 .5127 38.13 81 CHEROKEE 2012 98.00 .5200 .5096 26.28 82 CRAVEN 2010 106.79 .4700 .5019 11.56 83 IREDELL 2011 103.01 .4850 .4996 23.85 84 HENDERSON 2011 96.45 .5136 .4954 16.65 85 ALLEGHANY 2007 104.79 .4700 .4925 38.97 86 YANCEY 2008 103.64 .4500 .4664 34.68 87 MOORE 2007 100.19 .4650 .4659 20.52 88 BRUNSWICK 2011 103.11 .4425 .4563 28.95 89 GRAHAM 2010 101.04 .4400 .4446 23.63 90 AVERY 2010 106.44 .4050 .4311 41.80 91 MITCHELL 2009 104.51 .4000 .4180 35.70 92 ASHE 2011 102.15 .4000 .4086 34.24 93 TRANSYLVANIA 2009 99.95 .3949 .3947 14.69 94 CURRITUCK 2005 121.35 .3200 .3883 36.92 95 JACKSON 2008 124.94 .2800 .3498 30.80 96 DARE 2005 123.12 .2800 .3447 23.71 97 MACON 2007 120.35 .2790 .3358 21.99 98 WATAUGA 2006 102.02 .3130 .3193 36.88 99 SWAIN 2005 96.55 .3300 .3186 40.12 100 CARTERET 2011 109.36 .2900 .3171 21.27 County Revaluation Year Median Tax Rate Effective Tax Rate COD 1 BERTIE 2012 95.85 .7800 .7476 14.24 2 CABARRUS 2012 97.84 .7000 .6849 4.12 3 CHEROKEE 2012 98.00 .5200 .5096 26.28 4 FRANKLIN 2012 100.00 .8725 .8725 14.40 5 GUILFORD 2012 99.56 .7804 .7770 7.48 6 MADISON 2012 99.73 .5200 .5186 37.30 7 MONTGOMERY 2012 95.68 .5700 .5454 34.89 8 NEW HANOVER 2012 96.41 .5540 .5341 8.65 9 PAMLICO 2012 97.28 .6250 .6080 18.49 10 PITT 2012 99.86 .6800 .6790 12.38 11 RUTHERFORD 2012 100.43 .6070 .6096 43.91 12 SURRY 2012 99.75 .5820 .5805 8.89 Minimum 95.68 0.5200 0.5096 4.12 Maximum 100.43 0.8725 0.8725 43.91 Average 98.37 0.6492 0.6389 19.25 1 ASHE 2011 102.15 .4000 .4086 34.24 2 BRUNSWICK 2011 103.11 .4425 .4563 28.95 3 CARTERET 2011 109.36 .2900 .3171 21.27 4 CATAWBA 2011 100.51 .5300 .5327 9.78 5 HAYWOOD 2011 99.80 .5413 .5402 24.55 6 HENDERSON 2011 96.45 .5136 .4954 16.65 7 HERTFORD 2011 108.98 .8400 .9154 35.99 8 IREDELL 2011 103.01 .4850 .4996 23.85 9 JOHNSTON 2011 101.88 .7800 .7947 9.08 10 LINCOLN 2011 104.40 .5980 .6243 19.19 11 MCDOWELL 2011 94.64 .5500 .5205 56.11 12 MECKLENBURG 2011 100.15 .7922 .7934 11.01 13 NORTHAMPTON 2011 103.82 .9200 .9551 20.94 14 PENDER 2011 101.43 .5120 .5193 23.24 15 ROCKINGHAM 2011 103.73 .6960 .7220 34.11 16 ROWAN 2011 97.30 .6225 .6057 9.84 17 SAMPSON 2011 101.77 .7850 .7989 52.04 18 SCOTLAND 2011 108.96 1.030 1.1223 29.48 19 WAYNE 2011 100.22 .7025 .7040 13.79 Minimum 94.64 0.2900 0.3171 9.08 Maximum 109.36 1.0300 1.1223 56.11 Average 102.19 0.6332 0.6487 24.95 1 ANSON 2010 110.60 .7670 .8483 16.97 2 AVERY 2010 106.44 .4050 .4311 41.80 3 BEAUFORT 2010 104.36 .5300 .5531 31.09 4 CLAY 2010 142.43 .3600 .5127 38.13 5 CRAVEN 2010 106.79 .4700 .5019 11.56 6 GRAHAM 2010 101.04 .4400 .4446 23.63 7 GRANVILLE 2010 104.97 .7950 .8345 43.32 8 ONSLOW 2010 100.97 .5850 .5907 12.66 9 ROBESON 2010 98.00 .7700 .7546 10.40 Minimum 98.00 0.3600 0.4311 10.40 Maximum 142.43 0.7950 0.8483 43.32 Average 108.40 0.5691 0.6079 25.51 2012 List of the Sales Ratio Study sorted by Reappraisal Year 2012 Reappraisal County Stats 2011 Reappraisal County Stats 2010 Reappraisal County Stats County Revaluation Year Median Tax Rate Effective Tax Rate COD 2012 List of the Sales Ratio Study sorted by Reappraisal Year 1 ALAMANCE 2009 107.99 .5200 .5615 22.78 2 CHATHAM 2009 104.66 .6219 .6509 20.84 3 CUMBERLAND 2009 100.15 .7400 .7411 16.56 4 DAVIE 2009 107.05 .6200 .6637 13.06 5 DUPLIN 2009 95.47 .7100 .6778 47.91 6 EDGECOMBE 2009 102.73 .8600 .8835 16.31 7 FORSYTH 2009 107.24 .6740 .7228 20.35 8 GATES 2009 122.58 .6400 .7845 25.72 9 HARNETT 2009 99.07 .7250 .7183 23.03 10 HYDE 2009 109.48 .6400 .7007 39.22 11 LENOIR 2009 108.35 .8000 .8668 25.32 12 MARTIN 2009 101.05 .6700 .6770 40.22 13 MITCHELL 2009 104.51 .4000 .4180 35.70 14 NASH 2009 99.37 .6700 .6658 15.27 15 ORANGE 2009 105.15 .8580 .9022 8.81 16 POLK 2009 100.25 .5200 .5213 26.82 17 STOKES 2009 106.00 .6400 .6784 17.98 18 TRANSYLVANIA 2009 99.95 .3949 .3947 14.69 19 TYRRELL 2009 106.23 .6700 .7117 47.44 20 WARREN 2009 103.43 .6600 .6826 23.60 21 YADKIN 2009 111.95 .6900 .7725 31.96 Minimum 95.47 0.3949 0.3947 8.81 Maximum 122.58 0.8600 0.9022 47.91 Average 104.89 0.6535 0.6855 25.41 1 CASWELL 2008 96.71 .6590 .6373 15.18 2 CLEVELAND 2008 102.45 .7200 .7376 33.29 3 DURHAM 2008 106.33 .7444 .7915 13.96 4 JACKSON 2008 124.94 .2800 .3498 30.80 5 PERQUIMANS 2008 127.00 .4400 .5588 29.91 6 RICHMOND 2008 103.23 .8100 .8362 24.76 7 UNION 2008 119.78 .6600 .7905 14.33 8 VANCE 2008 130.87 .7820 1.0234 69.53 9 WAKE 2008 110.10 .5340 .5879 10.52 10 WILSON 2008 107.64 .7300 .7858 18.03 11 YANCEY 2008 103.64 .4500 .4664 34.68 Minimum 96.71 0.2800 0.3498 10.52 Maximum 130.87 0.8100 1.0234 69.53 Average 112.06 0.6190 0.6878 26.82 2008 Reappraisal County Stats 2009 Reappraisal County Stats County Revaluation Year Median Tax Rate Effective Tax Rate COD 2012 List of the Sales Ratio Study sorted by Reappraisal Year 1 ALEXANDER 2007 101.85 .6050 .6162 29.71 2 ALLEGHANY 2007 104.79 .4700 .4925 38.97 3 BLADEN 2007 100.00 .7400 .7400 40.69 4 BURKE 2007 114.85 .5200 .5972 31.18 5 CAMDEN 2007 116.02 .5900 .6845 33.99 6 DAVIDSON 2007 106.75 .5400 .5765 10.02 7 GASTON 2007 110.02 .8350 .9187 23.12 8 HALIFAX 2007 96.88 .6800 .6588 27.14 9 LEE 2007 98.16 .7500 .7362 23.42 10 MACON 2007 120.35 .2790 .3358 21.99 11 MOORE 2007 100.19 .4650 .4659 20.52 12 RANDOLPH 2007 105.11 .5860 .6159 15.19 13 WILKES 2007 100.15 .6500 .6510 18.58 Minimum 96.88 0.2790 0.3358 10.02 Maximum 120.35 0.8350 0.9187 40.69 Average 105.78 0.5931 0.6222 25.73 1 BUNCOMBE 2006 99.00 .5250 .5198 22.67 2 CHOWAN 2006 97.95 .6850 .6710 22.40 3 HOKE 2006 93.13 .7300 .6798 12.01 4 JONES 2006 88.14 .8000 .7051 37.06 5 PASQUOTANK 2006 107.48 .6200 .6664 32.15 6 WATAUGA 2006 102.02 .3130 .3193 36.88 Minimum 88.14 0.3130 0.3193 12.01 Maximum 107.48 0.8000 0.7051 37.06 Average 97.95 0.6122 0.5936 27.20 1 CALDWELL 2005 96.49 .6299 .6078 29.56 2 COLUMBUS 2005 132.30 .8150 1.0782 35.85 3 CURRITUCK 2005 121.35 .3200 .3883 36.92 4 DARE 2005 123.12 .2800 .3447 23.71 5 GREENE 2005 92.95 .7560 .7027 39.47 6 PERSON 2005 99.91 .7000 .6994 30.95 7 STANLY 2005 94.56 .6700 .6336 34.46 8 SWAIN 2005 96.55 .3300 .3186 40.12 9 WASHINGTON 2005 100.15 .7900 .7912 40.23 Minimum 92.95 0.2800 0.3186 23.71 Maximum 132.30 0.8150 1.0782 40.23 Average 106.38 0.5879 0.6183 34.59 2007 Reappraisal County Stats 2005 Reappraisal County Stats 2006 Reappraisal County Stats 2012-2013 PROPERTY TAX RATES AND REVALUATION SCHEDULES FOR NORTH CAROLINA COUNTIES (All rates per $100 valuation*) Year Next Year Next Tax of latest scheduled Tax of latest scheduled Counties Rate revaluation revaluation Counties Rate revaluation revaluation Alamance $ .5200 2009 2017 Johnston $ .7800 2011 2019 Alexander .6050 2007 2015 Jones .8000 2006 2014 Alleghany .4700 2007 2015 Lee .7500 2007 2013 Anson .7670 2010 2018 Lenoir .8000 2009 2017 Ashe .4000 2011 2015 Lincoln .5980 2011 2019 Avery .4050 2010 2018 Macon .2790 2007 2015 Beaufort .5300 2010 2018 Madison .5200 2012 2020 Bertie .7800 2012 2020 Martin .6700 2009 2017 Bladen .7400 2007 2015 McDowell .5500 2011 2019 Brunswick .4425 2011 2015 Mecklenburg .7922 2011 2019 Buncombe .5250 2006 2013 Mitchell .4000 2009 2014 Burke .5200 2007 2013 Montgomery .5700 2012 2020 Cabarrus .7000 2012 2016 Moore .4650 2007 2015 Caldwell .6299 2005 2013 Nash .6700 2009 2017 Camden .5900 2007 2015 New Hanover .5540 2012 2016 Carteret .2900 2011 2015 Northampton .9200 2011 2015 Caswell .6590 2008 2014 Onslow .5850 2010 2014 Catawba .5300 2011 2015 Orange .8580 2009 2015 Chatham .6219 2009 2015 Pamlico .6250 2012 2020 Cherokee .5200 2012 2016 Pasquotank .6200 2006 2014 Chowan .6850 2006 2014 Pender .5120 2011 2019 Clay .3600 2010 2018 Perquimans .4400 2008 2016 Cleveland .7200 2008 2014 Person .7000 2005 2013 Columbus .8150 2005 2013 Pitt .6800 2012 2016 Craven .4700 2010 2016 Polk .5200 2009 2017 Cumberland .7400 2009 2017 Randolph .5860 2007 2013 Currituck .3200 2005 2013 Richmond .8100 2008 2014 Dare .2800 2005 2013 Robeson .7700 2010 2018 Davidson .5400 2007 2015 Rockingham .6960 2011 2015 Davie .6200 2009 2013 Rowan .6225 2011 2015 Duplin .7100 2009 2017 Rutherford .6070 2012 2016 Durham .7444 2008 2016 Sampson .7850 2011 2019 Edgecombe .8600 2009 2017 Scotland 1.030 2011 2019 Forsyth .6740 2009 2013 Stanly .6700 2005 2013 Franklin .8725 2012 2018 Stokes .6400 2009 2013 Gaston .8350 2007 2013 Surry .5820 2012 2016 Gates .6400 2009 2017 Swain .3300 2005 2013 Graham .4400 2010 2015 Transylvania .3949 2009 2016 Granville .7950 2010 2018 Tyrrell .6700 2009 2017 Greene .7560 2005 2013 Union .6600 2008 2015 Guilford .7804 2012 2020 Vance .7820 2008 2016 Halifax .6800 2007 2015 Wake .5340 2008 2016 Harnett .7250 2009 2015 Warren .6600 2009 2017 Haywood .5413 2011 2015 Washington .7900 2005 2013 Henderson .5136 2011 2015 Watauga .3130 2006 2014 Hertford .8400 2011 2019 Wayne .7025 2011 2019 Hoke .7300 2006 2014 Wilkes .6500 2007 2013 Hyde .6400 2009 2017 Wilson .7300 2008 2016 Iredell .4850 2011 2015 Yadkin .6900 2009 2015 Jackson .2800 2008 2016 Yancey .4500 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 by the most recent county resolution provided to NCDOR as of July 2012. North Carolina Department of Revenue Local Government Division August 2012 |
| OCLC number | 787867723 |
