The NCACC Budget and Tax Survey is conducted each fall 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.
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.
- 2019-20 Budget & Tax Survey
Of the counties responding to the 2019-20 Budget & Tax survey, General Fund budgeted expenditures increased on average 4% over 2018-19 budgeted expenditures.
- School Finance
Public school enrollment grew slightly by about 8,500 students (0.60%) statewide, and charter school enrollment grew by 7,167 (6%), after growing 13% last year.
County appropriations to school budgets grew, on average, around 4% this year. With data from 95 counties, the current expense funding provided by counties totals almost $3.3 billion. And counties budgeted $1.5 billion on capital outlay, debt service, and capital reserve for school capital projects. Average per pupil county current expense spending, which includes charter school students, is $1,718, a 2.5% increase over last year.
Note that the County Allocation to Schools includes a county’s Total Budgeted School Appropriation (county current expense; capital outlay; debt service; capital reserve; and any supplemental school taxes) as reported on the NCACC Budget & Tax Survey.
15 counties report that they have some version of a funding formula or agreement in place, and no county entered the formal dispute resolution process with a school board last year.
- Other Survey Data
— 30 counties had a property tax rate change in 18-19, with 19 counties increasing and 11 counties decreasing their rate. Nine counties had a revaluation in 2018 and 26 counties have one in 2019.
— With 97 counties reporting, property tax revenues grew about 7%, and the total assessed valuation has increased about 9% with roughly the same number of counties responding.
— See the full survey for additional data on school finance, county personnel, LME/MCO allocations, and other budgeting questions.
Note: The annual Budget & Tax Survey data is self-reported by counties. A link to the survey spreadsheet is available at the bottom of this page. Missing data fields appear as red cells on the survey. If your county shows missing data, use this link to update your information on the spreadsheet. Complete data provides more comprehensive analysis for all of our 100 counties, and we appreciate your help on this annual survey.
County Budget Guidance
Click to access links and resources for state-collected, county-authorized revenues and state-directed expenditures as well as economic forecasts.
CARES Act and other COVID-Related Funding
(This list is updated periodically to provide information and guidance on federal and state assistance)
Annual Guidance and Resources for State-Collected, County-Authorized Revenues and State-Directed Expenditures
- 2020-21
- COVID-19 County Budget Impact Estimates – Google Doc Survey
- NCACC COVID-19 Revenue & Budget Updates Memo, April 2020
- N.C. Dept. of Revenue, Local Government Division: Certification of Amounts Disbursed for Period Ending 6/30/19
- N.C. Dept of Revenue, Medicaid Hold Harmless Benefit for Counties: FY 2019-20 (Mar. 2020 Distribution) [See Note on MHH in Revenue & Budget Updates Memo above]
- N.C. Dept. of Health and Human Services, DSS: Determinations of State/County Financial Participation, County Budget Estimates
- N.C. Dept. of Health and Human Services, DSS: Determinations of State/County Financial Participation, State Totals
- N.C. Dept. of Public Instruction, Allotted ADM for 2020-21 School Year, by LEA
- N.C. Dept. of Public Instruction, Projected ADM for 2020-21 School Year, by Charter School
- N.C. Dept of Public Instruction, Selected Statistics of Local Salary Supplements, 2020
- 2018-19
- Barings/UNC Charlotte Economic Forecast, March 2018
- N.C. General Assembly Fiscal Research Division: Jan. 2018 General Fund Revenue Report Update
- N.C. General Assembly Fiscal Research Division: General Fund Revenue Consensus Forecast for 2017-19
- Quarter-Cent Local Option Sales Tax Estimates
- N.C. Dept. of Revenue, LGD: Certification of Amounts Disbursed for Period Ending 6/30/17
- N.C. Dept. of Revenue: Medicaid Hold Harmless Benefit for Counties: FY 2017-18 (Mar. 2018 Distribution) (Aug. 2017 Distribution)
- N.C. Dept. of Health and Human Services, DSS: Determination of State/County Financial Participation, County Budget Estimates
- N.C. Dept. of Public Instruction: Allotted ADM for 2018-19 School Year, by LEA
- N.C. Dept. of Public Instruction: Projected ADM for 2018-19 School Year, by Charter School
- N.C. Dept. of Public Instruction: Selected Statistics of Local Salary Supplements, 2018
- 2017-18
- Planning for County Budgets Webinar: Guidance from Wayne Black (DSS Director) and Sharon Edmundson (Fiscal Management Director, State & Local Government Finance Division, Dept. of State Treasurer)
- May 2017 Sales Tax Report with statewide sales tax growth estimate, Linda S. Millsaps
- Barings/UNC Charlotte Economic Forecast, March 2, 2017
- N.C. General Assembly Fiscal Research Division: General Fund Revenue Consensus Forecast for 2017-19
- N.C. Dept. of Revenue, LGD: Certification of Amounts Disbursed for Period Ending 6/30/16
- N.C. Dept. of Revenue: Medicaid Hold Harmless Benefit for Counties: FY 2016-17 (Mar. 2017 Distribution) (Aug. 2016 Distribution)
- N.C. Dept. of Health and Human Services, DSS: Determination of State/County Financial Participation, County Budget Estimates
- N.C. Dept. of Public Instruction: Allotted ADM for 2017-18 School Year, by LEA
- N.C. Dept. of Public Instruction: Allotted ADM for 2017-18 School Year, by Charter School
- N.C. Dept. of Public Instruction: Selected Statistics of Local Salary Supplements, 2017