County Budget and Tax


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


Click to access links and resources for state-collected, county-authorized revenues and state-directed expenditures as well as economic forecasts. 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...