Property Tax Rates

2023 Property Tax Rates (dollars per $100 valuation)

Chapel Hill City/Chapel Hill-Carrboro School District 1.6053
Carrboro City/Chapel Hill-Carrboro School District 1.6377
Durham County/City 1.3099
Orange County/Chapel Hill-Carrboro School District 1.116-1.1720
Orange County/County School District 0.9092 – 1.2053
Hillsborough City/Orange County 1.4223
North Chatham County 0.8130

Other Taxes

State personal property tax is 8%; no city or county income tax.

In some counties in North Carolina, a sales tax of 7.5% is paid at the time of purchase for most items (4.75% goes to State general fund, 2.75% is returned to county and local governments). Food items are taxed at 2%. Most utility services are taxed at 3%. Additional state taxes are included in the purchase price of alcoholic beverages, cigarettes and gasoline.

The Highway Use Tax is 3% of the retail value of the motor vehicle. New residents moving to N.C. pay 3% of the wholesale value of their automobiles, a one-time fee.