County Budget and Tax

North Carolina Fiscal Summary
The NCACC obtains audited expenditure and revenue data from the N.C. Department of the State Treasurer, and publishes annually the Fiscal Summary of North Carolina Counties, a collection of data that provides comparative financial information about N.C. county governments. State-wide as well as county-specific data is provided. Read on...

Budget and Tax Survey The NCACC Budget and Tax Survey is conducted in the fall of each year to gather financial information on county budgeted expenditures and tax resources, including in-depth information on school appropriations. Please note that these are self-reported data, and do not reflect audited expenditures, revenues, or other county information. Read on...

Tax Rate Survey As County Commissioners pass their budgets and set property tax rates prior to the start of a new fiscal year, the NCACC collects the tax rates set by all 100 counties. In addition to the tax rate, the Tax Rate Survey includes the revenue neutral tax rate (if the county underwent a revaluation) and state maps to display rates by county. Read on...

County Budget Guidance

Each spring the NCACC compiles an annual forecast of major county revenues and other information to help counties in the budget process. This data includes all state collected local revenues, lottery funds, Medicaid hold harmless estimates, and public school budget information. Read on...

Local Sales Tax Referenda
In 2007 legislation passed by the N.C. General Assembly gave counties a local-option, quarter-cent sales tax. The sales tax (G.S. 105-535) must be approved by voters in a referendum before it can be adopted by a county. The NCACC compiles information on the results of these referendum and provides a FAQ on the local option sales tax and a sample model resolution. Read On...