County Budget and Tax Survey - North Carolina Association of County Commissioners : North Carolina Association of County Commissioners

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.

Budget and Tax Survey

Please note that these are self-reported data, and do not reflect audited expenditures, revenues, or other county information.

Complete county-by-county data

2019-2020 Tax Survey

2018-2019 Tax Survey

2017-2018 Tax Survey

NEW: 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.