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Macon County, North Carolina – Racial and ethnic composition ... As of 2024, Macon County has the lowest property tax rate in North Carolina – 27 cents per $100.
It is the smallest North Carolina county by area. [12] ... The county charges the highest property tax rate in the state, 0.99 percent. [61]
This trend led to the introduction of alternatives to the property tax (such as income and sales taxes) at the state level. [16] Property taxes remained a major source of government revenue below the state level. Hard times during the Great Depression led to high delinquency rates and reduced property tax revenues. [68]
The Formation of the North Carolina Counties, 1663–1943. Raleigh: State Dept. of Archives and History, 1950. Reprint, Raleigh: Division of Archives and History, North Carolina Dept. of Cultural Resources, 1987. ISBN 0-86526-032-X; Powell, William S. The North Carolina Gazetteer. Chapel Hill: University of North Carolina Press, 1968. Reprint ...
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North Carolina is a Dillon's rule state, [34] and municipalities are only able to exercise the authority that the General Assembly or state constitution explicitly gives them. [26] All municipalities in North Carolina operate under either mayor-council governments or council-manager government , [ 26 ] with most using the latter. [ 25 ]
FY 2008-09 Orange County had the second highest property tax rate in NC at 0.998 per $100 of valuation. For FY 2009-10 after the 2009 Orange County revaluation, the rate is now ninth highest in the state at 0.858 per $100 of valuation.