Property Tax Rates
2025 Property Tax Rates (dollars per $100 valuation)
| Chapel Hill City/Chapel Hill-Carrboro School District | 1.2862 |
| Carrboro City/Chapel Hill-Carrboro School District | 1.3515 |
| Durham County/City | 1.0613 |
| Orange County/Chapel Hill-Carrboro School District | 0.8562-0.9012 |
| Orange County/County School District | 0.6918 – 1.0083 |
| Hillsborough City/Orange County | 1.1513 |
| North Chatham County | 0.7020 |
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.