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POLICY REPORT

By The Numbers
What Government Costs in
North Carolina Cities and Counties
FY 2008

M I C H A E L LOWR EY
M A R C H 2 010
By The Numbers
What Government Costs in
North Carolina Cities and Counties
FY 2008

M I C HAE L LOWR EY
March 2 010

2 Foreword
3 Executive Summary
4 Introduction
6
Rankings of N.C. Counties by
Combined Local Tax & Fee Burden
10
Rankings of N.C. Counties by
Combined Property Tax Burden
11 Appendix A: County-by-County Data
28 Appendix A Summary
30 Characteristics of N.C. Counties
32
Appendix B: Local Cost of Government
by Municipality and Population
42 Appendix C: Municipalities That Operate
Utility Systems
Appendix D: What Is Included in County
43
and Municipality Cost Averages
 by the numbers | FOReWORD

Foreword

The current economic recession has contributed to the fiscal crises faced by most cities and coun-
ties in North Carolina, making this edition of By the Numbers (BTN) must reading for government officials
and taxpayers alike. With the facts given here, county commissioners and city council members can easily
compare their area’s tax burden to similarly situated cities or counties. For taxpayers, BTN is a starting
point for questions about taxes and spending, enabling them to hold their elected and appointed officials
accountable. This year, as in previous years, policy analyst Michael Lowrey continues the meticulous data
collection and reporting that make BTN an essential starting point for discussions of city and county finances
in North Carolina.
As always, readers should consider the numbers presented here in context. Cities and counties
differ in many ways, making cross-comparisons tricky. For example, not all cities provide solid waste
service, recreation facilities, or convention centers. In addition, property tax revenue bases differ. Some
coastal and mountain cities and counties have large numbers of part-time residents with seasonal homes;
they are not counted in the population figures, but they still pay property taxes. The differences matter, so
we recommend that readers make comparisons with cities and counties with similar demographics.
There is no doubt that the recession has reduced local revenues. Its impact is beginning to be
reflected in the period covered in this report, Fiscal Year 2008. The median county revenue per capita was
down slightly from $1,355 to $1,331 per capita. That figure represents a significant burden for a family of
four of $5,324, especially given the high levels of state and federal taxation and the high unemployment
during the current recession.
The John Locke Foundation urges local government officials and taxpayers to continue to ask
key questions: What is the proper role of local government? What are essential services, and what are
unnecessary frills? North Carolina’s families must face those kinds of questions every day in determining
what are the essential expenses and unnecessary frills for their own households. Most people would prob-
ably agree that local government’s core services are fire, police, and sanitation. But would they agree that
core services also include taxpayers’ subsidies to golf courses, convention centers, whitewater parks, and
even restaurants? Especially in times of economic recession, these questions become even more important.
While BTN does not answer these questions, it provides a baseline for discussing them. We at the John
Locke Foundation believe that a lively public debate is healthy, and we are glad to provide this report to
help foster and inform that debate.

Dr. Michael Sanera


Director of Research and Local Government Studies
John Locke Foundation

j o h n l o c k e f o u n d at i o n
by the numbers | EXECUTIVE SUMMARY 

Executive Summary

Counties and towns are critical levels of gov- inflation during the first half of calender year 2008,
ernment in North Carolina, providing or admin- with prices peaking in June and July, just as the fiscal
istering many services while taking in billions of year ended. The price level as this report goes to
dollars of revenue. This is especially true as the print is lower.
state government has increasingly shifted more Nominal (non–inflation adjusted) local govern-
taxing authority to localities to make up for money ment revenues were up by some $600 million in FY
kept by the state. While the importance of county and 2008 as compared to the previous year. This increase
municipal government is great, obtaining compara- came almost entirely from increased property tax
tive data is difficult. To help address this problem, receipts; sales taxes revenues were up by nearly $100
By The Numbers provides information of how million, and other revenues actually decreased.
much local government costs in every city and Local tax and fee collections per capita stood
county in North Carolina. at $1,330.51 in the median county, compared with
an inflation-adjusted $1,355.25 the year previous.
That amounts to 4.71 percent of per-capita personal
Methodology
income, down from 2007 when it was 4.74 percent
Using the most recent data available on prop-
of per-capita personal income.
erty taxes, sales taxes, and miscellaneous taxes and
In FY 2008 the median total property tax burden
fees from the State Treasurer’s Annual Financial
by county in North Carolina was 2.29 percent of
Information Report (AFIR), we calculated county
personal income, or $650 per person. The range was
and municipal tax and fee burdens in two ways: 1)
from $1,919 per person in Dare County to $345 per
as a percentage of income (for counties), and 2) per
person in Swain County. County rates ranged from
capita (for counties and municipalities). We then
5.41 percent of personal income in Dare County to
constructed a set of rankings to view the cost of local
1.30 percent in Onslow County.
government more clearly.
It is important to note that incomes vary among
Although this analysis is by no means definitive,
counties and within counties over time, and this
it gives citizens more useful information for grap-
can affect the rankings. Counties of similar size and
pling with this complicated issue.
tax collections can vary in their burden because
of differences in per-capita incomes. Differences
Findings
among counties can also reflect the rate and extent
North Carolina collected $19 billion in state tax
of annexation, which places more taxpayers onto
and fee revenues for Fiscal Year 2008 (from July
municipal tax rolls.
1, 2007 to June 30, 2008), the latest year for which
Furthermore, data in this report are subject to
data are available. This represented 6.2 percent of
other reporting issues, which include revisions of
the personal income of the state’s citizens. In addi-
per-capita personal income estimates and localities
tion, local governments collected an additional
filing their required AFIR reports in an untimely
$15.1 billion in property, sales, and other taxes and
manner. For that reason, the figures for previous
fees, representing another 4.9 percent of personal
years in this edition of By The Numbers may not
income. Combined, they represent a state and local
exactly match those reported in previous editions. As
tax and fee burden of 11.1 percent. Federal collec-
such, the current edition’s figures take precedence.
tions raise the total tax burden on North Carolinians
to approximately 30.6 percent of personal income,
on average.
FY 2008 saw the state economy weaken as the
year progressed. In addition, there was significant

policy report
 by the numbers | INTRODUCTION

Introduction: Local Fiscal Policy Is a Statewide Issue

The finances of North Carolina’s counties and sorted by population and ranked in four population
municipalities remain a critical public-policy issue. ranges (under 1,000; 1,000–4,999; 5,000–24,999; and
The state’s persistent budgetary difficulties continue 25,000 and over). Appendix B also gives data on prop-
to place a heavy burden on local governments and, erty, sales, and total local tax and fee collections.
by extension, local taxpayers. At the same time, the Appendix C (page 42) indicates whether munici-
current recession has impacted the amount of rev- palities with populations of 5,000 and above operate
enues localities receive from sales taxes and second- water and sewer systems or operate electrical systems
ary revenues sources. While local governments did or sell natural gas.
obtain more revenue from property taxes in FY 2008 Readers will immediately notice the relatively
than in FY 2007, recent real estate market correc- high per-capita property taxes in many resort com-
tions are likely to limit the ability of many localities munities in North Carolina. Given the nature of
to obtain additional revenue from this source. the data, that is not surprising. Second homes and
resorts certainly do appear on local tax registers.
Calculating burdens Because owners or renters only rarely live in these
Local governments in North Carolina are dwellings year-round, however, such localities typi-
required to file audited financial statements with cally have small permanent populations. High tax
the Department of State Treasurer each year. By values divided by a small permanent population will
The Numbers (BTN) builds upon this information, produce a high per-capita tax burden. Therefore,
which is available online at www.nctreasurer.com/ these numbers are not necessarily comparable to
DSTHome/StateAndLocalGov/AuditingAndReporting/ other tax-burden statistics.
AFIR.htm. A common comment about BTN is that it neces-
BTN examines property taxes, sales taxes, and sarily categorizes communities with higher sales-tax
total local government collections of all taxes and revenues as being high-tax communities. While
fees for counties and municipalities for FY 2008, the sales-tax revenues are (largely) what they are, locali-
latest year for which data are available. For each of ties retain the discretion to determine their overall
the three categories, a revenue-per-capita figure was revenues by altering their property-tax rates and
computed. Countywide figures were also calculated the other taxes and fees they collect. Thus higher
as a percentage of per-capita personal income. The sales-tax revenues allow a community to lower its
specific line-item codes used for each category are property-tax rates, provide more services, or both.
listed in Appendix D (page 43). While BTN shows the cost of local government,
The amount that the average citizen in each it does not attempt to measure the quantity or quality
North Carolina county pays for local government, of services provided in exchange for those dollars.
county and municipal, is presented as a dollar Nor does the report consider the additional out-of-
amount and a percentage of income on pages 6 pocket costs to individuals for services that their
though 10. local government may not provide. In unincorpo-
Appendix A (pages 11-31) focuses on counties rated areas, for example, homeowners may have to
by themselves, including data on property taxes, contract privately for garbage pickup, while those
sales taxes, and total county collections, both per living in a town or city may well receive this service,
capita and as a percentage of per-capita personal paid for through their municipal property and other
income. Counties are also ranked against each other. taxes. Municipalities may also use some of their tax
Summary data (page 28) and a list of municipalities dollars to provide a higher quality of fire protection,
in each county can also be found in Appendix A. which may translate into lower homeowners insur-
Appendix B (page 32-41) presents combined ance rates.
municipal and county tax burdens. Municipalities are Importantly, this means that whether a jurisdic-

j o h n l o c k e f o u n d at i o n
by the numbers | INTRODUCTION 

tion is ranked high or low in cost of government is capita). The counties of Mecklenburg ($2,687),
not the end of the debate over fiscal policy — it is Brunswick ($2,419), Currituck ($2,398), and Durham
merely the beginning. Citizens of North Carolina’s ($2,181) also ranked in the top five in revenue col-
cities and counties must decide whether the services lected per capita by county and municipal govern-
they receive are worth the price they and their fellow ments.
taxpayers (residential and business) are paying in Residents in the counties of Yancey ($770), Gates
local taxes and fees. ($822), Caswell ($859), Greene ($877), and Jones
For comparison, we have included a full set of ($882) paid the lowest average amounts in taxes and
results for counties and rankings for municipalities fees to local governments.
for FY 2007. To make fair comparisons, figures for
earlier fiscal years have been adjusted for inflation.
Local Tax Burden by Fiscal Year
Readers may obtain actual collections in FY 2007
by multiplying the listing by 0.97470. For FY 2006 FISCAL MEDIAN AVERAGE STATEWIDE
YEAR COUNTY COUNTY AVERAGE
partial results are included; the corresponding mul-
tiplier to adjust for inflation is 0.9252. 2006 4.71% 4.85% 5.05%

Local tax burden down slightly 2007 4.74% 4.86% 5.08%


Based upon data available in March 2010, the typ- 2008 4.71% 4.81% 4.93%
ical resident of the median county in North Carolina
paid $1,330 in taxes and fees to county and municipal
governments during FY 2008. This accounted for 4.71 Looking at the local tax burden as a percentage
percent of personal income. Collections in FY 2007 of personal income yielded somewhat different
were an inflation-adjusted $1,355 per capita. results. Dare County again lead the way with county
The average North Carolinian actually pays and municipal revenue accounting for 11.69 percent
more, though, than the typical resident of the median of per-capita personal income. Second through fifth
county. Many of the state’s more populous counties were the counties of Brunswick (8.23 percent of
also have above-average local tax and fee burdens; per-capita personal income), Bladen (8.13 percent),
when that dynamic is factored in, a state average Hyde (7.84 percent) and Currituck (7.41 percent).
would amount to 4.93 percent of personal income. By comparison, taxes and fees collected by
Unfortunately, two counties — Graham and Hoke local governments accounted for 2.92 percent of
— have not yet filed their AFIR reports and thus are per-capita personal income in Onslow County.
not included. To make an apples-to-apples compari- Next lowest were Jones and Alexander counties at
son, the above analysis is based upon the state’s other 3.05 percent and 3.12 percent of per-capita personal
98 counties. An increasing number of municipalities income respectively. In 23 counties, total collections
also have not yet filed their AFIR reports. As of were at four percent of per-capita personal income
February 2010, 29 of the state’s 551 cities, towns, and or less.
villages have yet to submit audited financial state- Among the 33 cities with populations over
ments to the state as required. Complete reporting 25,000, Charlotte again had the highest combined
would result in a somewhat higher combined county city/county tax and fee collections per capita.
municipal median tax burden. Mooresville, Asheville, Chapel Hill, and Wilmington
were also in the top five. The lowest per-capita col-
Combined city/county taxes lections were in Jacksonville, followed by Indian
Dare County residents paid the highest amount Trail, Thomasville, Fayetteville, and Goldsboro.
in taxes and fees to local government ($4,149 per

policy report
 by the numbers | Rankings of N.C. Counties by Combined Local Tax & Fee Burden

Rankings of N.C. Counties by Combined Local Tax & Fee Burden Per Person
2008
Combined 2008 2007 Combined 2007 % Change 2006 Combined 2006
County Local Burden Rank Local Burden Rank 2007–2008 Local Burden rank

N.C. Median $1330.31 — $1,355.25 — -2.37% $1,336.17 —

HIGHER BURDEN — UPPER QUARTILE


Dare $4,149.40 1 $4,283.32 1 -3.13% $4,488.05 1
Mecklenburg $2,686.99 2 $2,890.27 2 -7.03% $2,827.41 2
Brunswick $2,418.65 3 $2,474.98 4 -2.28% $2,512.10 4
Currituck $2,397.69 4 $2,551.92 3 -6.04% $2,589.84 3
Durham $2,181.04 5 $2,263.13 6 -3.63% $2,353.88 5
Orange $2,165.28 6 $2,213.95 7 -2.20% $2,108.75 7
New Hanover $2,164.77 7 $2,273.70 5 -4.79% $2,310.86 6
Hyde $2,140.94 8 $2,080.53 9 2.90% $2,062.03 9
Bladen $2,116.89 9 $2,053.45 11 3.09% $2,045.83 10
Guilford $2,007.56 10 $2,079.15 10 -3.44% $2,027.52 11
Wake $1,961.81 11 $2,109.58 8 -7.00% $2,079.16 8
Carteret $1,959.93 12 $1,903.70 13 2.95% $1,849.28 14
Watauga $1,865.40 13 $1,810.32 16 3.04% $1,715.69 16
Cabarrus $1,827.56 14 $1,915.36 12 -4.58% $1,873.62 13
Forsyth $1,807.88 15 $1,855.72 14 -2.58% $1,895.70 12
Buncombe $1,761.32 16 $1,840.49 15 -4.30% $1,677.90 18
Wilson $1,695.42 17 $1,734.24 17 -2.24% $1,729.03 15
Moore $1,666.15 18 $1,594.96 25 4.46% $1,519.96 29
Iredell $1,593.69 19 $1,532.61 30 3.98% $1,493.05 33
Transylvania $1,589.79 20 $1,638.62 20 -2.98% $1,688.27 17
Catawba $1,583.62 21 $1,561.37 27 1.43% $1,569.77 23
Avery $1,583.48 22 $1,600.07 24 -1.04% $1,542.46 26
Macon $1,581.81 23 $1,667.12 19 -5.12% $1,617.57 21
Union $1,574.87 24 $1,674.64 18 -5.96% $1,558.74 25

AVERAGE BURDEN — SECOND AND THIRD QUARTILES


Lee $1,574.47 25 $1,587.43 26 -0.82% $1,591.82 22
Chatham $1,564.07 26 $1,603.35 23 -2.45% $1,531.91 28
Gaston $1,543.51 27 $1,628.37 21 -5.21% $1,635.43 20
Chowan $1,531.97 28 $1,554.57 28 -1.45% $1,472.76 34
Alamance $1,491.35 29 $1,533.49 29 -2.75% $1,468.47 35
Tyrrell $1,486.53 30 $1,529.52 31 -2.81% $1,456.07 36
Craven $1,470.56 31 $1,516.35 33 -3.02% $1,536.75 27
Pitt $1,469.52 32 $1,615.90 22 -9.06% $1,661.89 19
Haywood $1,464.34 33 $1,485.04 37 -1.39% $1,425.79 40
Johnston $1,455.41 34 $1,505.05 34 -3.30% $1,498.84 31
Person $1,450.91 35 $1,492.22 36 -2.77% $1,421.61 41
Polk $1,447.93 36 $1,478.05 39 -2.04% $1,417.03 42
Northampton $1,445.59 37 $1,277.55 59 13.15% $1,238.65 61
Edgecombe $1,425.29 38 $1,477.24 40 -3.52% $1,498.35 32
Beaufort $1,422.45 39 $1,442.66 43 -1.40% $1,402.60 43
Vance $1,412.83 40 $1,399.07 46 0.98% $1,365.40 47
Cumberland $1,398.82 41 $1,523.11 32 -8.16% $1,442.51 37
Pasquotank $1,394.92 42 $1,492.81 35 -6.56% $1,517.06 30
Henderson $1,394.69 43 $1,416.25 45 -1.52% $1,333.32 51
Nash $1,373.73 44 $1,467.82 41 -6.41% $1,345.68 49
Pender $1,364.12 45 $1,479.72 38 -7.81% $1,432.29 39
Lincoln $1,360.81 46 $1,431.31 44 -4.93% $1,380.17 45
Camden $1,354.85 47 $1,092.02 78 24.07% $1,155.50 73
Rowan $1,347.94 48 $1,332.06 51 1.19% $1,302.03 55

j o h n l o c k e f o u n d at i o n
by the numbers | Rankings of N.C. Counties by Combined Local Tax & Fee Burden 

2008
Combined 2008 2007 Combined 2007 % Change 2006 Combined 2006
County Local Burden Rank Local Burden Rank 2007–2008 Local Burden rank

Lenoir $1,334.85 49 $1,370.27 47 -2.58% $1,324.67 52


Rockingham $1,325.76 50 $1,356.71 48 -2.28% $1,308.83 54
Pamlico $1,319.37 51 $1,214.84 68 8.60% $1,216.31 66
Davie $1,294.15 52 $1,356.33 49 -4.58% $1,224.76 63
Harnett $1,292.16 53 $1,445.50 42 -10.61% $1,200.71 68
Martin $1,287.78 54 $1,328.22 53 -3.04% $1,319.53 53
Anson $1,282.50 55 $1,328.83 52 -3.49% $1,279.38 56
Warren $1,281.80 56 $1,271.07 62 0.84% $1,246.53 60
Stanly $1,276.57 57 $1,354.16 50 -5.73% $1,339.02 50
Scotland $1,267.70 58 $1,320.70 55 -4.01% $1,366.32 46
Halifax $1,265.98 59 $1,324.55 54 -4.42% $1,384.54 44
Richmond $1,259.36 60 $1,252.27 64 0.57% $1,200.51 69
Surry $1,255.04 61 $1,309.52 56 -4.16% $1,442.10 38
Alleghany $1,253.63 62 $1,270.17 63 -1.30% $1,181.91 71
Washington $1,253.03 63 $1,241.31 65 0.94% $1,220.79 65
Jackson $1,252.10 64 $1,273.67 61 -1.69% $1,233.48 62
Perquimans $1,242.48 65 $1,307.03 57 -4.94% $1,350.55 48
Cherokee $1,239.67 66 $1,301.67 58 -4.76% $1,267.48 58
Hertford $1,235.57 67 $1,229.85 67 0.46% $1,224.61 64
Franklin $1,232.56 68 $1,277.34 60 -3.51% $1,249.50 59
Rutherford $1,232.15 69 $1,175.75 71 4.80% $1,141.78 75
Montgomery $1,221.42 70 $1,231.65 66 -0.83% $1,274.67 57
Wayne $1,176.42 71 $1,209.84 69 -2.76% $1,178.93 72
Duplin $1,169.70 72 $1,202.20 70 -2.70% $1,205.05 67
Clay $1,162.80 73 $1,125.15 74 3.35% $1,123.36 77
Caldwell $1,151.21 74 $1,148.82 72 0.21% $1,147.61 74

LOWER BURDEN — LOWER QUARTILE


Columbus $1,125.29 75 $1,139.60 73 -1.26% $1,107.18 79
Ashe $1,100.14 76 $1,121.81 75 -1.93% $1,028.99 83
Wilkes $1,097.95 77 $1,073.29 81 2.30% $1,107.73 78
Granville $1,089.23 78 $1,093.33 77 -0.37% $1,082.64 80
Robeson $1,081.09 79 $1,119.32 76 -3.42% $1,132.46 76
Davidson $1,079.35 80 $1,041.92 86 3.59% $1,016.22 86
Randolph $1,066.91 81 $1,041.24 87 2.47% $1,014.28 87
Burke $1,062.21 82 $1,048.04 85 1.35% $1,069.61 81
Sampson $1,052.40 83 $1,067.12 83 -1.38% $1,025.38 84
Cleveland $1,046.75 84 $1,084.90 79 -3.52% $1,183.89 70
Onslow $1,029.50 85 $1,083.32 80 -4.97% $986.48 89
Mitchell $1,004.60 86 $1,063.17 84 -5.51% $1,055.84 82
Yadkin $1,001.96 87 $977.59 89 2.49% $974.81 90
Swain $977.12 88 $971.23 91 0.61% $1,020.68 85
McDowell $964.40 89 $986.51 88 -2.24% $954.40 92
Bertie $958.43 90 $1,071.38 82 -10.54% $1,006.26 88
Stokes $951.40 91 $975.52 90 -2.47% $970.18 91
Madison $914.29 92 $909.50 93 0.53% $900.93 95
Alexander $883.08 93 $829.17 99 6.50% $830.52 97
Jones $881.60 94 $908.85 94 -3.00% $862.26 96
Greene $877.34 95 $886.89 96 -1.08% $915.01 94
Caswell $859.41 96 $877.79 97 -2.09% $803.33 100
Gates $822.35 97 $836.68 98 -1.71% $819.38 98
Yancey $770.06 98 $944.07 92 -18.43% $925.54 93
Graham — — — — — $1,568.04 24
Hoke — — $904.61 95 — $814.35 99

Note: Data are according to fiscal years. FY 2007 and 2006 values have been adjusted for inflation.

policy report
 by the numbers | Rankings of N.C. Counties by Combined Local Tax & Fee Burden

Rankings of Counties By Combined Local Tax & Fee Burden As % Of Income


2008 Combined 2007 Combined 2006 Combined
County Local Burden 2008 Local Burden 2007 % Change Local Burden 2006
as % of income Rank as % of income Rank 2007–2008 as % of income rank

N.C. Median 4.71% — 4.74% — -1.53% 4.71% —

HIGHER BURDEN — UPPER QUARTILE

Dare 11.69% 1 12.01% 1 -2.67% 12.62% 1


Brunswick 8.23% 2 8.20% 3 0.41% 8.41% 2
Bladen 8.13% 3 7.86% 5 3.48% 7.85% 5
Hyde 7.84% 4 8.35% 2 -6.07% 7.96% 4
Currituck 7.41% 5 7.90% 4 -6.21% 8.16% 3
Avery 6.42% 6 6.45% 6 -0.49% 5.98% 11
New Hanover 6.10% 7 6.44% 7 -5.22% 6.64% 6
Watauga 6.10% 8 5.95% 11 2.53% 5.74% 14
Tyrrell 6.01% 9 6.43% 8 -6.50% 6.02% 10
Mecklenburg 5.91% 10 6.16% 9 -4.17% 6.13% 9
Warren 5.89% 11 5.79% 12 1.67% 5.87% 12
Durham 5.85% 12 6.00% 10 -2.55% 6.39% 7
Carteret 5.72% 13 5.59% 16 2.43% 5.57% 19
Macon 5.56% 14 5.73% 13 -2.92% 5.71% 15
Wilson 5.50% 15 5.60% 15 -1.76% 5.67% 16
Guilford 5.42% 16 5.50% 19 -1.37% 5.44% 23
Pasquotank 5.40% 17 5.63% 14 -4.04% 5.82% 13
Cherokee 5.36% 18 5.53% 17 -3.02% 5.39% 25
Cabarrus 5.36% 19 5.42% 22 -1.18% 5.41% 24
Edgecombe 5.36% 20 5.50% 18 -2.66% 5.60% 18
Vance 5.29% 21 5.29% 25 -0.13% 5.29% 27
Buncombe 5.28% 22 5.49% 20 -3.80% 5.16% 29
Lee 5.24% 23 5.16% 30 1.55% 5.25% 28
Person 5.24% 24 5.26% 26 -0.43% 5.10% 31

AVERAGE BURDEN — SECOND AND THIRD QUARTILES


Scotland 5.21% 25 5.34% 24 -2.33% 5.60% 17
Chowan 5.17% 26 5.16% 31 0.33% 4.87% 45
Pender 5.11% 27 5.48% 21 -6.65% 5.33% 26
Catawba 5.10% 28 4.96% 41 2.92% 5.08% 33
Northampton 5.09% 29 4.38% 64 16.38% 4.26% 67
Alamance 5.04% 30 5.06% 34 -0.29% 4.99% 40
Halifax 5.03% 31 5.21% 29 -3.48% 5.54% 20
Iredell 5.03% 32 4.74% 50 6.01% 4.58% 56
Transylvania 4.99% 33 5.22% 28 -4.29% 5.50% 21
Haywood 4.99% 34 5.04% 36 -0.93% 4.97% 41
Hertford 4.96% 35 4.96% 40 -0.14% 5.04% 34
Orange 4.94% 36 5.09% 33 -3.04% 4.96% 42
Richmond 4.92% 37 4.95% 42 -0.50% 4.76% 48
Union 4.91% 38 5.04% 35 -2.57% 4.78% 47
Anson 4.90% 39 5.09% 32 -3.90% 4.99% 39
Gaston 4.89% 40 4.99% 39 -2.08% 5.03% 35
Beaufort 4.88% 41 5.02% 37 -2.79% 5.02% 37
Harnett 4.86% 42 5.35% 23 -9.18% 4.50% 60
Alleghany 4.84% 43 4.69% 51 3.17% 4.25% 68
Rockingham 4.81% 44 4.83% 47 -0.42% 4.75% 49
Forsyth 4.81% 45 4.89% 44 -1.67% 5.00% 38
Washington 4.76% 46 4.75% 49 0.17% 4.80% 46
Pitt 4.74% 47 5.25% 27 -9.70% 5.48% 22

j o h n l o c k e f o u n d at i o n
by the numbers | Rankings of N.C. Counties by Combined Local Tax & Fee Burden 


2008 Combined 2007 Combined 2006 Combined
County Local Burden 2008 Local Burden 2007 % Change Local Burden 2006
as % of income Rank as % of income Rank 2007–2008 as % of income rank

Clay 4.74% 48 4.48% 62 5.84% 4.40% 61


Robeson 4.71% 49 4.92% 43 -4.24% 5.08% 32
Wake 4.70% 50 5.00% 38 -6.03% 5.02% 36
Johnston 4.66% 51 4.84% 46 -3.69% 4.94% 43
Montgomery 4.65% 52 4.63% 53 0.49% 4.70% 51
Duplin 4.64% 53 4.76% 48 -2.59% 4.67% 53
Martin 4.63% 54 4.85% 45 -4.45% 4.88% 44
Rutherford 4.61% 55 4.37% 65 5.51% 4.34% 63
Rowan 4.58% 56 4.39% 63 4.51% 4.33% 64
Jackson 4.51% 57 4.59% 57 -1.68% 4.57% 57
Lenoir 4.51% 58 4.57% 58 -1.39% 4.53% 59
Lincoln 4.47% 59 4.65% 52 -3.91% 4.64% 54
Camden 4.46% 60 3.55% 90 25.52% 3.87% 81
Franklin 4.45% 61 4.50% 61 -0.98% 4.54% 58
Stanly 4.43% 62 4.62% 55 -4.02% 4.68% 52
Craven 4.42% 63 4.62% 54 -4.22% 4.71% 50
Perquimans 4.42% 64 4.53% 59 -2.54% 4.61% 55
Moore 4.41% 65 4.21% 68 4.76% 3.95% 78
Surry 4.40% 66 4.53% 60 -2.71% 5.10% 30
Nash 4.38% 67 4.61% 56 -5.09% 4.30% 65
Ashe 4.24% 68 4.20% 70 0.95% 3.78% 83
Mitchell 4.24% 69 4.37% 66 -3.07% 4.38% 62
Granville 4.23% 70 4.21% 69 0.52% 4.29% 66
Caldwell 4.23% 71 4.09% 74 3.43% 4.02% 73
Henderson 4.16% 72 4.20% 71 -0.79% 3.99% 76
Pamlico 4.12% 73 3.85% 82 6.89% 4.02% 74
Columbus 4.08% 74 4.12% 73 -0.99% 3.98% 77

LOWER BURDEN — LOWER QUARTILE


Wayne 4.06% 75 4.18% 72 -2.94% 4.18% 71
Swain 3.99% 76 3.92% 79 1.66% 4.22% 70
Sampson 3.96% 77 4.07% 75 -2.67% 3.78% 84
McDowell 3.94% 78 3.96% 78 -0.35% 3.89% 80
Randolph 3.93% 79 3.77% 86 4.06% 3.70% 87
Burke 3.85% 80 3.70% 87 4.00% 3.79% 82
Cumberland 3.83% 81 4.25% 67 -9.91% 4.13% 72
Greene 3.74% 82 3.65% 88 2.45% 3.75% 85
Davie 3.74% 83 3.86% 80 -3.20% 3.56% 92
Polk 3.74% 84 3.86% 81 -3.19% 3.70% 88
Bertie 3.74% 85 3.99% 77 -6.31% 3.93% 79
Chatham 3.73% 86 3.84% 83 -2.85% 3.74% 86
Cleveland 3.72% 87 3.81% 85 -2.43% 4.22% 69
Davidson 3.68% 88 3.48% 92 5.65% 3.42% 95
Madison 3.66% 89 3.59% 89 1.85% 3.58% 89
Yadkin 3.63% 90 3.48% 93 4.35% 3.52% 94
Wilkes 3.58% 91 3.47% 94 3.08% 3.58% 90
Stokes 3.51% 92 3.52% 91 -0.52% 3.56% 91
Gates 3.38% 93 3.29% 96 2.86% 3.13% 97
Yancey 3.38% 94 4.01% 76 -15.78% 4.00% 75
Caswell 3.32% 95 3.36% 95 -1.27% 3.13% 96
Alexander 3.12% 96 2.88% 99 8.00% 2.95% 99
Jones 3.05% 97 3.17% 98 -3.66% 2.91% 100
Onslow 2.92% 98 3.20% 97 -8.68% 2.97% 98
Graham — — — — 6.33% 8
Hoke — — 3.83% 84 — 3.54% 93

policy report
10 by the numbers | Rankings of N.C. Counties by Combined property tax Burden

Rankings of N.C. Counties by Combined Property Tax Burden

PER X
PER X

AS X
AS X

%
%

CAPITA TA
CAPITA TA

TA
TA

INCOME
INCOME

COMBINED
COMBINED

COMBINED
COMBINED

PROPERTY
PROPERTY

PROPERTY
PROPERTY

BURDEN
BURDEN

BURDEN
BURDEN

COUNTY
COUNTY

RANK
RANK

RANK
RANK

OF
OF

N.C. Median 2.29% — $650.21 — N.C. Median 2.29% — $650.21 —
Dare 5.41% 1 $1,919.36 1 Beaufort 2.25% 51 $657.18 48
Brunswick 4.16% 2 $1,222.84 5 Franklin 2.25% 52 $622.65 56
Avery 3.85% 3 $948.34 15 Martin 2.24% 53 $622.12 57
Hyde 3.83% 4 $1,044.95 9 Lincoln 2.24% 54 $680.66 44
Currituck 3.39% 5 $1,095.12 6 Lenoir 2.22% 55 $658.02 47
Durham 3.30% 6 $1,232.07 4 Henderson 2.22% 56 $744.60 35
Watauga 3.27% 7 $1,001.00 12 Johnston 2.21% 57 $690.13 42
Carteret 3.20% 8 $1,095.09 7 Montgomery 2.19% 58 $574.38 72
Warren 3.07% 9 $669.42 45 Stanly 2.18% 59 $629.31 54
Tyrrell 3.04% 10 $751.32 34 Chowan 2.18% 60 $646.26 50
Mecklenburg 3.03% 11 $1,376.95 2 Polk 2.18% 61 $842.90 24
Person 2.99% 12 $829.77 25 Vance 2.17% 62 $580.11 69
Pender 2.98% 13 $794.04 29 Madison 2.16% 63 $540.28 79
Macon 2.98% 14 $846.65 23 Pitt 2.16% 64 $668.67 46
Orange 2.97% 15 $1,303.66 3 Columbus 2.12% 65 $584.83 66
Guilford 2.93% 16 $1,085.12 8 Duplin 2.11% 66 $531.73 81
New Hanover 2.89% 17 $1,024.79 10 Chatham 2.10% 67 $878.17 19
Lee 2.88% 18 $864.09 20 Caldwell 2.09% 68 $570.35 73
Cabarrus 2.79% 19 $952.93 14 Yadkin 2.09% 69 $576.97 70
Buncombe 2.77% 20 $925.22 16 Washington 2.08% 70 $548.42 78
Transylvania 2.76% 21 $879.66 18 Randolph 2.07% 71 $561.18 76
Northampton 2.75% 22 $780.68 30 Davidson 2.04% 72 $599.67 64
Haywood 2.74% 23 $802.91 28 Yancey 2.04% 73 $464.36 88
Alleghany 2.73% 24 $708.45 37 Nash 2.04% 74 $638.91 53
Iredell 2.70% 25 $856.29 21 Robeson 2.01% 75 $461.46 89
Bladen 2.69% 26 $700.47 39 Davie 2.00% 76 $691.12 41
Union 2.65% 27 $849.70 22 Perquimans 1.99% 77 $560.63 77
Camden 2.65% 28 $803.90 27 Surry 1.99% 78 $568.06 75
Forsyth 2.64% 29 $991.80 13 Pasquotank 1.99% 79 $512.81 84
Cherokee 2.64% 30 $609.42 61 Harnett 1.97% 80 $523.26 82
Scotland 2.63% 31 $640.11 52 Wayne 1.96% 81 $568.66 74
Clay 2.62% 32 $641.99 51 Mitchell 1.94% 82 $459.95 90
Jackson 2.59% 33 $718.33 36 Sampson 1.93% 83 $513.14 83
Gaston 2.56% 34 $809.80 26 Burke 1.93% 84 $532.96 80
Wilson 2.50% 35 $771.34 31 Wilkes 1.90% 85 $582.48 68
Halifax 2.46% 36 $619.14 59 Gates 1.89% 86 $458.37 92
Catawba 2.46% 37 $763.24 32 Stokes 1.87% 87 $507.56 85
Wake 2.44% 38 $1,019.82 11 Cumberland 1.87% 88 $683.09 43
Alamance 2.38% 39 $702.51 38 McDowell 1.86% 89 $454.10 93
Rowan 2.37% 40 $698.31 40 Craven 1.85% 90 $616.02 60
Rockingham 2.37% 41 $654.16 49 Cleveland 1.77% 91 $497.75 86
Richmond 2.36% 42 $603.44 63 Bertie 1.75% 92 $449.35 94
Pamlico 2.35% 43 $752.11 33 Jones 1.69% 93 $486.53 87
Moore 2.35% 44 $886.66 17 Greene 1.66% 94 $389.90 97
Edgecombe 2.35% 45 $624.05 55 Caswell 1.55% 95 $402.43 96
Rutherford 2.33% 46 $621.52 58 Alexander 1.43% 96 $406.13 95
Hertford 2.31% 47 $575.90 71 Swain 1.41% 97 $344.75 98
Anson 2.31% 48 $604.56 62 Onslow 1.30% 98 $458.76 91
Ashe 2.30% 49 $597.99 65 Graham Did not submitted AFIR data
Granville 2.27% 50 $584.02 67 Hoke Did not submitted AFIR data

j o h n l o c k e f o u n d at i o n
by the numbers | Appendix A: County-by-County Data 11

OVERALL DATA 2008 DATA 2007 DATA 2008 MUN. POPULATION

appendi x A
COMBINED COUNTY COUNTY ONLY COUNTY ONLY (RANK IN COMBINED LOCAL
COUNTY AND MUNICIPAL (RANK) (RANK) REVENUE PER CAPITA)*

Alamance County Rev./Income County Rev./Income Alamance 366 (68)


2008 Burden: 5.04% 2.62% (84) 2.57% (88) Burlington 49,343 (24)
2007 Burden: 5.06% County Rev. Per Cap. County Rev. Per Cap. Elon 7,219 (74)
2006 Burden: 4.99% $775.71 (80) $779.35 (83) Gibsonville 5,439 (42)
Property Tax/Income Property Tax/Income Graham 14,597 (70)
Change FY07-08: -0.29% 1.52% (86) 1.54% (80) Greenlevel 2,422 (174)
Rank: 30 (2008), 34 (2007) Property Tax Per Cap. Property Tax Per Cap. Haw River 2,033 (92)
$450.63 (81) $467.84 (76) Mebane 9,187 (32)
Population: 143,154 Sales Tax/Income Sales Tax/Income Ossipee 470 (166)
Per Capita Income: $29,575 0.65% (64) 0.66% (72) Swepsonville 1,177 (183)
Rank: 18 (Pop.), 38 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$191.94 (68) $199.27 (71)

Alexander County Rev./Income County Rev./Income Taylorsville 1,954 (118)


2008 Burden: 3.12% 2.68% (83) 2.47% (94)
2007 Burden: 2.88% County Rev. Per Cap. County Rev. Per Cap.
2006 Burden: 2.95% $761.14 (84) $709.66 (92)
Property Tax/Income Property Tax/Income
Change FY07-08: 8.00% 1.37% (94) 1.17% (98)
Rank: 96 (2008), 99 (2007) Property Tax Per Cap. Property Tax Per Cap.
$388.33 (93) $337.58 (98)
Population: 36,656 Sales Tax/Income Sales Tax/Income
Per Capita Income: $28,349 0.72% (52) 0.74% (53)
Rank: 66 (Pop.), 50 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$202.87 (53) $213.22 (49)

Alleghany County Rev./Income County Rev./Income Sparta 1,797 (74)


2008 Burden: 4.84% 4.24% (12) 4.12% (15)
2007 Burden: 4.69% County Rev. Per Cap. County Rev. Per Cap.
2006 Burden: 4.25% $1,099.04 (22) $1,115.81 (20)
Property Tax/Income Property Tax/Income
Change FY07-08: 3.17% 2.62% (9) 2.57% (10)
Rank: 43 (2008), 51 (2007) Property Tax Per Cap. Property Tax Per Cap.
$677.66 (24) $696.47 (19)
Population: 11,088 Sales Tax/Income Sales Tax/Income
Per Capita Income: $25,905 0.88% (16) 0.83% (29)
Rank: 94 (Pop.), 77 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$227.27 (29) $225.40 (42)

Anson County Rev./Income County Rev./Income Ansonville 613 (174)


2008 Burden: 4.90% 3.09% (54) 3.08% (54) Lilesville 440 (55)
2007 Burden: 5.09% County Rev. Per Cap. County Rev. Per Cap. McFarlan 84 (171)
2006 Burden: 4.99% $810.61 (70) $803.47 (74) Morven 557 (—)
Property Tax/Income Property Tax/Income Peachland 537 (175)
Change FY07-08: -3.90% 1.99% (35) 1.90% (43) Polkton 2,914 (182)
Rank: 39 (2008), 32 (2007) Property Tax Per Cap. Property Tax Per Cap. Wadesboro 5,549 (71)
$521.70 (51) $494.53 (59)
Population: 25,332 Sales Tax/Income Sales Tax/Income
Per Capita Income: $26,196 0.59% (81) 0.65% (74)
Rank: 74 (Pop.), 73 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$153.95 (95) $168.95 (95)

Ashe County Rev./Income County Rev./Income Jefferson 1,445 (76)


2008 Burden: 4.24% 3.63% (22) 3.61% (23) Lansing 150 (—)
2007 Burden: 4.20% County Rev. Per Cap. County Rev. Per Cap. West Jefferson 1,159 (24)
2006 Burden: 3.78% $942.73 (45) $965.83 (43)
Property Tax/Income Property Tax/Income
Change FY07-08: 0.95% 2.07% (30) 2.06% (25)
Rank: 68 (2008), 70 (2007) Property Tax Per Cap. Property Tax Per Cap.
$536.62 (48) $551.01 (46)
Population: 26,003 Sales Tax/Income Sales Tax/Income
Per Capita Income: $25,962 0.93% (12) 0.95% (12)
Rank: 73 (Pop.), 75 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$240.68 (17) $253.00 (17)

Avery County Rev./Income County Rev./Income Banner Elk 982 (16)


2008 Burden: 6.42% 5.24% (5) 5.17% (5) Crossnore 292 (39)
2007 Burden: 6.45% County Rev. Per Cap. County Rev. Per Cap. Elk Park 449 (33)
2006 Burden: 5.98% $1,292.04 (8) $1,281.94 (11) Grandfather Village 81 (45)
Property Tax/Income Property Tax/Income Newland 698 (21)
Change FY07-08: -0.49% 3.38% (4) 3.36% (4) Sugar Mountain 244 (6)
Rank: 6 (2008), 6 (2007) Property Tax Per Cap. Property Tax Per Cap.
$833.22 (7) $833.71 (7)
Population: 18,292 Sales Tax/Income Sales Tax/Income
Per Capita Income: $24,656 1.33% (2) 1.27% (2)
Rank: 86 (Pop.), 88 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$328.46 (3) $314.42 (5)

* Rank within relevant population range. policy report


12 by the numbers | Appendix A: County-by-County Data

OVERALL DATA 2008 DATA 2007 DATA 2008 MUN. POPULATION


COMBINED COUNTY COUNTY ONLY COUNTY ONLY (RANK IN COMBINED LOCAL
COUNTY AND MUNICIPAL (RANK) (RANK) REVENUE PER CAPITA)*

Beaufort County Rev./Income County Rev./Income Aurora 566 (71)


2008 Burden: 4.88% 2.97% (63) 3.06% (56) Bath 294 (79)
2007 Burden: 5.02% County Rev. Per Cap. County Rev. Per Cap. Belhaven 1,938 (90)
2006 Burden: 5.02% $866.64 (55) $879.37 (56) Chocowinity 707 (81)
Property Tax/Income Property Tax/Income Pantego 171 (74)
Change FY07-08: -2.79% 1.90% (43) 1.94% (37) Washington 9,861 (27)
Rank: 41 (2008), 37 (2007) Property Tax Per Cap. Property Tax Per Cap. Washington Park 438 (89)
$555.24 (44) $559.39 (43)
Population: 46,070 Sales Tax/Income Sales Tax/Income
Per Capita Income: $29,175 0.78% (36) 0.82% (33)
Rank: 55 (Pop.), 43 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$228.54 (26) $235.20 (32)

Bertie County Rev./Income County Rev./Income Askewville 167 (187)


2008 Burden: 3.74% 2.88% (75) 3.04% (57) Aulander 840 (97)
2007 Burden: 3.99% County Rev. Per Cap. County Rev. Per Cap. Colerain 210 (101)
2006 Burden: 3.93% $737.75 (91) $815.60 (71) Kelford 248 (190)
Property Tax/Income Property Tax/Income Lewiston Woodville 561 (—)
Change FY07-08: -6.31% 1.65% (77) 1.63% (73) Powellsville 247 (169)
Rank: 85 (2008), 77 (2007) Property Tax Per Cap. Property Tax Per Cap. Roxobel 260 (176)
$422.08 (86) $439.22 (82) Windsor 3,095 (178)
Population: 19,971 Sales Tax/Income Sales Tax/Income
Per Capita Income: $25,656 0.60% (76) 0.64% (76)
Rank: 82 (Pop.), 80 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$154.78 (94) $173.15 (92)

Bladen County Rev./Income County Rev./Income Bladenboro 1,653 (22)


2008 Burden: 8.13% 6.84% (3) 6.59% (4) Clarkton 765 (17)
2007 Burden: 7.86% County Rev. Per Cap. County Rev. Per Cap. Dublin 250 (15)
2006 Burden: 7.85% $1,780.15 (4) $1,722.84 (4) East Arcadia 525 (24)
Property Tax/Income Property Tax/Income Elizabethtown 3,660 (17)
Change FY07-08: 3.48% 2.31% (18) 2.04% (30) Tar Heel 95 (22)
Rank: 3 (2008), 5 (2007) Property Tax Per Cap. Property Tax Per Cap. White Lake 585 (12)
$602.26 (40) $532.11 (50)
Population: 32,500 Sales Tax/Income Sales Tax/Income
Per Capita Income: $26,033 0.79% (34) 0.80% (40)
Rank: 69 (Pop.), 74 (PCI) Sales Tax Per Capita Sales Tax Per Capita BRUNSWICK county
$205.09 (48) $207.77 (57) Bald Head Island 251 (1)
Belville 1,363 (37)
Brunswick County Rev./Income County Rev./Income Boiling Spring Lakes 4,115 (42)
2008 Burden: 8.23% 4.75% (7) 4.69% (7) Bolivia 171 (38)
2007 Burden: 8.20% County Rev. Per Cap. County Rev. Per Cap. Calabash 1,435 (41)
2006 Burden: 8.41% $1,396.60 (5) $1,414.49 (6) Carolina Shores 2,873 (48)
Property Tax/Income Property Tax/Income Caswell Beach 488 (13)
Change FY07-08: 0.41% 3.32% (5) 3.11% (6) Holden Beach 931 (11)
Rank: 2 (2008), 3 (2007) Property Tax Per Cap. Property Tax Per Cap. Leland 10,306 (20)
$974.87 (4) $938.78 (6) Navassa 1,871 (54)
Population: 99,440 Sales Tax/Income Sales Tax/Income Northwest 837 (35)
Per Capita Income: $29,379 0.79% (33) 0.86% (25) Oak Island 8,261 (3)
Rank: 26 (Pop.), 40 (PCI) Sales Tax Per Capita Sales Tax Per Capita Ocean Isle Beach 508 (5)
$231.91 (22) $258.61 (16) Sandy Creek 291 (25)
Shallotte 1,908 (16)
Buncombe County Rev./Income County Rev./Income Southport 2,934 (21)
2008 Burden: 5.28% 3.48% (26) 3.62% (22) St. James 2,633 (45)
2007 Burden: 5.49% County Rev. Per Cap. County Rev. Per Cap. Sunset Beach 3,090 (15)
2006 Burden: 5.16% $1,161.17 (17) $1,214.48 (13) Varnamtown 583 (37)
Property Tax/Income Property Tax/Income
Change FY07-08: -3.80% 2.09% (29) 2.16% (20) BUNCOMBE county
Rank: 22 (2008), 20 (2007) Property Tax Per Cap. Property Tax Per Cap. Asheville 76,764 (3)
$697.00 (20) $725.62 (16) Biltmore Forest 1,537 (14)
Population: 225,609 Sales Tax/Income Sales Tax/Income Black Mountain 7,923 (22)
Per Capita Income: $33,347 0.80% (32) 0.83% (31) Montreat 730 (14)
Rank: 7 (Pop.), 18 (PCI) Sales Tax Per Capita Sales Tax Per Capita Weaverville 3,215 (19)
$266.87 (14) $278.20 (13) Woodfin 4,648 (80)

Burke County Rev./Income County Rev./Income Connelly Springs 1,847 (192)


2008 Burden: 3.85% 2.42% (95) 2.29% (98) Drexel 1,916 (170)
2007 Burden: 3.70% County Rev. Per Cap. County Rev. Per Cap. Glen Alpine 1,248 (173)
2006 Burden: 3.79% $668.09 (97) $647.94 (99) Hildebran 1,751 (179)
Property Tax/Income Property Tax/Income Morganton 17,097 (53)
Change FY07-08: 4.00% 1.50% (89) 1.39% (95) Rhodhiss 897 (161)
Rank: 80 (2008), 87 (2007) Property Tax Per Cap. Property Tax Per Cap. Rutherford College 1,297 (188)
$414.75 (88) $393.12 (91) Valdese 4,560 (117)
Population: 88,439 Sales Tax/Income Sales Tax/Income
Per Capita Income: $27,595 0.36% (98) 0.37% (99)
Rank: 31 (Pop.), 58 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$99.64 (98) $104.30 (99)

j o h n l o c k e f o u n d at i o n
by the numbers | Appendix A: County-by-County Data 13

OVERALL DATA 2008 DATA 2007 DATA 2008 MUN. POPULATION


COMBINED COUNTY COUNTY ONLY COUNTY ONLY (RANK IN COMBINED LOCAL
COUNTY AND MUNICIPAL (RANK) (RANK) REVENUE PER CAPITA)*

Cabarrus County Rev./Income County Rev./Income Concord 71,071 (15)


2008 Burden: 5.36% 2.97% (65) 2.99% (65) Harrisburg 5,954 (35)
2007 Burden: 5.42% County Rev. Per Cap. County Rev. Per Cap. Kannapolis 42,802 (27)
2006 Burden: 5.41% $1,011.35 (34) $1,054.28 (30) Midland 3,121 (98)
Property Tax/Income Property Tax/Income Mount Pleasant 1,514 (62)
Change FY07-08: -1.18% 1.86% (52) 1.86% (49)
Rank: 19 (2008), 22 (2007) Property Tax Per Cap. Property Tax Per Cap.
$632.76 (32) $658.00 (24)
Population: 164,384 Sales Tax/Income Sales Tax/Income
Per Capita Income: $34,099 0.66% (62) 0.67% (64)
Rank: 12 (Pop.), 16 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$224.50 (32) $237.87 (28)

Caldwell County Rev./Income County Rev./Income Cajah’s Mountain 2,865 (—)


2008 Burden: 4.23% 2.75% (81) 2.50% (92) Cedar Rock 322 (157)
2007 Burden: 4.09% County Rev. Per Cap. County Rev. Per Cap. Gamewell 3,857 (191)
2006 Burden: 4.02% $747.93 (89) $702.89 (93) Granite Falls 4,904 (145)
Property Tax/Income Property Tax/Income Hudson 3,124 (140)
Change FY07-08: 3.43% 1.67% (73) 1.42% (91) Lenoir 18,952 (62)
Rank: 71 (2008), 74 (2007) Property Tax Per Cap. Property Tax Per Cap. Sawmills 5,084 (85)
$455.36 (79) $400.04 (88)
Population: 79,376 Sales Tax/Income Sales Tax/Income
Per Capita Income: $27,240 0.65% (65) 0.62% (82)
Rank: 33 (Pop.), 62 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$176.69 (81) $173.84 (91)

Camden County Rev./Income County Rev./Income No incorporated municipalities.


2008 Burden: 4.46% 4.04% (15) 3.20% (40)
2007 Burden: 3.55% County Rev. Per Cap. County Rev. Per Cap.
2006 Burden: 3.87% $1,227.72 (12) $984.60 (39)
Property Tax/Income Property Tax/Income
Change FY07-08: 25.52% 2.65% (8) 1.97% (35)
Rank: 60 (2008), 90 (2007) Property Tax Per Cap. Property Tax Per Cap.
$803.90 (9) $604.49 (35)
Population: 9,519 Sales Tax/Income Sales Tax/Income
Per Capita Income: $30,377 0.55% (90) 0.75% (51)
Rank: 97 (Pop.), 34 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$168.21 (88) $229.98 (37)

Carteret County Rev./Income County Rev./Income Atlantic Beach 1,799 (5)


2008 Burden: 5.72% 3.58% (24) 3.47% (30) Beaufort 3,975 (28)
2007 Burden: 5.59% County Rev. Per Cap. County Rev. Per Cap. Bogue 653 (99)
2006 Burden: 5.57% $1,227.52 (13) $1,180.96 (15) Cape Carteret 1,415 (40)
Property Tax/Income Property Tax/Income Cedar Point 910 (53)
Change FY07-08: 2.43% 2.25% (20) 2.07% (24) Emerald Isle 3,855 (12)
Rank: 13 (2008), 16 (2007) Property Tax Per Cap. Property Tax Per Cap. Indian Beach 88 (2)
$769.41 (11) $705.54 (17) Morehead City 8,691 (7)
Population: 63,294 Sales Tax/Income Sales Tax/Income Newport 3,806 (55)
Per Capita Income: $34,241 0.81% (28) 0.82% (32) Peletier 538 (102)
Rank: 39 (Pop.), 15 (PCI) Sales Tax Per Capita Sales Tax Per Capita Pine Knoll Shores 1,601 (10)
$276.99 (11) $279.04 (12)

Caswell County Rev./Income County Rev./Income Milton 115 (180)


2008 Burden: 3.32% 2.95% (67) 2.94% (73) Yanceyville 2,210 (169)
2007 Burden: 3.36% County Rev. Per Cap. County Rev. Per Cap.
2006 Burden: 3.13% $764.97 (83) $768.06 (86)
Property Tax/Income Property Tax/Income
Change FY07-08: -1.27% 1.50% (90) 1.52% (85)
Rank: 95 (2008), 95 (2007) Property Tax Per Cap. Property Tax Per Cap.
$389.33 (92) $397.09 (90)
Population: 23,508 Sales Tax/Income Sales Tax/Income
Per Capita Income: $25,917 0.66% (61) 0.70% (59)
Rank: 78 (Pop.), 76 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$171.68 (85) $182.16 (85)

Catawba County Rev./Income County Rev./Income Brookford 435 (51)


2008 Burden: 5.10% 3.14% (50) 2.96% (70) Catawba 741 (28)
2007 Burden: 4.96% County Rev. Per Cap. County Rev. Per Cap. Claremont 1,106 (—)
2006 Burden: 5.08% $974.43 (39) $931.43 (51) Conover 7,922 (29)
Property Tax/Income Property Tax/Income Hickory 40,520 (8)
Change FY07-08: 2.92% 1.71% (69) 1.51% (86) Long View 4,882 (97)
Rank: 28 (2008), 41 (2007) Property Tax Per Cap. Property Tax Per Cap. Maiden 3,404 (61)
$531.59 (49) $476.40 (68) Newton 13,554 (43)
Population: 153,404 Sales Tax/Income Sales Tax/Income
Per Capita Income: $31,051 0.74% (42) 0.75% (50)
Rank: 15 (Pop.), 28 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$230.11 (23) $235.90 (30)

* Rank within relevant population range. policy report


14 by the numbers | Appendix A: County-by-County Data

OVERALL DATA 2008 DATA 2007 DATA 2008 MUN. POPULATION


COMBINED COUNTY COUNTY ONLY COUNTY ONLY (RANK IN COMBINED LOCAL
COUNTY AND MUNICIPAL (RANK) (RANK) REVENUE PER CAPITA)*

Chatham County Rev./Income County Rev./Income Goldston 352 (56)


2008 Burden: 3.73% 2.93% (70) 2.96% (69) Pittsboro 2,490 (30)
2007 Burden: 3.84% County Rev. Per Cap. County Rev. Per Cap. Siler City 8,372 (33)
2006 Burden: 3.74% $1,226.14 (14) $1,233.59 (12)
Property Tax/Income Property Tax/Income
Change FY07-08: -2.85% 1.97% (37) 1.94% (38)
Rank: 86 (2008), 83 (2007) Property Tax Per Cap. Property Tax Per Cap.
$824.51 (8) $808.41 (8)
Population: 59,168 Sales Tax/Income Sales Tax/Income
Per Capita Income: $41,901 0.50% (94) 0.53% (94)
Rank: 41 (Pop.), 3 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$209.71 (44) $221.73 (45)

Cherokee County Rev./Income County Rev./Income Andrews 1,916 (66)


2008 Burden: 5.36% 4.51% (8) 4.64% (8) Murphy 1,632 (23)
2007 Burden: 5.53% County Rev. Per Cap. County Rev. Per Cap.
2006 Burden: 5.39% $1,042.51 (30) $1,091.48 (22)
Property Tax/Income Property Tax/Income
Change FY07-08: -3.02% 2.41% (17) 2.47% (12)
Rank: 18 (2008), 17 (2007) Property Tax Per Cap. Property Tax Per Cap.
$556.29 (43) $581.89 (39)
Population: 27,026 Sales Tax/Income Sales Tax/Income
Per Capita Income: $23,116 1.15% (3) 1.24% (3)
Rank: 72 (Pop.), 97 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$266.95 (13) $293.05 (10)

Chowan County Rev./Income County Rev./Income Edenton 5,099 (28)


2008 Burden: 5.17% 3.67% (19) 3.59% (24)
2007 Burden: 5.16% County Rev. Per Cap. County Rev. Per Cap.
2006 Burden: 4.87% $1,085.42 (25) $1,081.76 (24)
Property Tax/Income Property Tax/Income
Change FY07-08: 0.33% 1.87% (51) 1.84% (51)
Rank: 26 (2008), 31 (2007) Property Tax Per Cap. Property Tax Per Cap.
$553.90 (45) $555.77 (45)
Population: 14,660 Sales Tax/Income Sales Tax/Income
Per Capita Income: $29,610 0.77% (37) 0.82% (34)
Rank: 88 (Pop.), 36 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$228.01 (27) $246.22 (23)

Clay County Rev./Income County Rev./Income Hayesville 493 (78)


2008 Burden: 4.74% 4.51% (9) 4.23% (12)
2007 Burden: 4.48% County Rev. Per Cap. County Rev. Per Cap.
2006 Burden: 4.40% $1,105.07 (20) $1,063.28 (29)
Property Tax/Income Property Tax/Income
Change FY07-08: 5.84% 2.58% (11) 2.40% (15)
Rank: 48 (2008), 62 (2007) Property Tax Per Cap. Property Tax Per Cap.
$632.96 (31) $601.86 (36)
Population: 10,326 Sales Tax/Income Sales Tax/Income
Per Capita Income: $24,519 1.14% (4) 1.09% (7) cleveland county
Rank: 95 (Pop.), 89 (PCI) Sales Tax Per Capita Sales Tax Per Capita Belwood 1,028 (193)
$279.65 (9) $274.27 (14) Boiling Springs 4,123 (181)
Casar 304 (—)
Cleveland County Rev./Income County Rev./Income Earl 233 (201)
2008 Burden: 3.72% 2.56% (90) 2.63% (85) Fallston 612 (204)
2007 Burden: 3.81% County Rev. Per Cap. County Rev. Per Cap. Grover 693 (167)
2006 Burden: 4.22% $721.67 (92) $748.95 (89) Kings Mountain 10,662 (75)
Property Tax/Income Property Tax/Income Kingstown 818 (200)
Change FY07-08: -2.43% 1.39% (93) 1.43% (90) Lattimore 449 (202)
Rank: 87 (2008), 85 (2007) Property Tax Per Cap. Property Tax Per Cap. Lawndale 635 (198)
$390.45 (91) $408.41 (87) Mooresboro 315 (207)
Population: 97,144 Sales Tax/Income Sales Tax/Income Patterson Springs 602 (206)
Per Capita Income: $28,151 0.58% (85) 0.61% (85) Polkville 537 (205)
Rank: 27 (Pop.), 51 (PCI) Sales Tax Per Capita Sales Tax Per Capita Shelby 20,745 (76)
$163.01 (90) $173.01 (93) Waco 327 (203)

Columbus County Rev./Income County Rev./Income Boardman 195 (172)


2008 Burden: 4.08% 3.16% (48) 3.12% (50) Bolton 482 (110)
2007 Burden: 4.12% County Rev. Per Cap. County Rev. Per Cap. Brunswick 1,044 (164)
2006 Burden: 3.98% $870.69 (54) $863.73 (61) Cerro Gordo 242 (124)
Property Tax/Income Property Tax/Income Chadbourn 2,113 (105)
Change FY07-08: -0.99% 1.87% (50) 1.82% (55) Fair Bluff 1,214 (—)
Rank: 74 (2008), 73 (2007) Property Tax Per Cap. Property Tax Per Cap. Lake Waccamaw 1,312 (81)
$516.39 (54) $504.80 (56) Sandyfield 344 (135)
Population: 54,460 Sales Tax/Income Sales Tax/Income Tabor City 2,544 (67)
Per Capita Income: $27,592 0.67% (58) 0.64% (77) Whiteville 5,091 (41)
Rank: 49 (Pop.), 59 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$185.78 (74) $177.52 (88)

j o h n l o c k e f o u n d at i o n
by the numbers | Appendix A: County-by-County Data 15

OVERALL DATA 2008 DATA 2007 DATA 2008 MUN. POPULATION


COMBINED COUNTY COUNTY ONLY COUNTY ONLY (RANK IN COMBINED LOCAL
COUNTY AND MUNICIPAL (RANK) (RANK) REVENUE PER CAPITA)*

Craven County Rev./Income County Rev./Income Bridgeton 310 (46)


2008 Burden: 4.42% 2.58% (88) 2.65% (84) Cove City 413 (193)
2007 Burden: 4.62% County Rev. Per Cap. County Rev. Per Cap. Dover 448 (155)
2006 Burden: 4.71% $857.07 (58) $869.88 (60) Havelock 22,604 (80)
Property Tax/Income Property Tax/Income New Bern 25,684 (20)
Change FY07-08: -4.22% 1.33% (96) 1.36% (96) River Bend 3,075 (162)
Rank: 63 (2008), 54 (2007) Property Tax Per Cap. Property Tax Per Cap. Trent Woods 4,364 (147)
$440.94 (83) $445.25 (81) Vanceboro 902 (106)
Population: 96,406 Sales Tax/Income Sales Tax/Income
Per Capita Income: $33,242 0.63% (73) 0.67% (69)
Rank: 28 (Pop.), 19 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$208.82 (45) $218.47 (47)

Cumberland County Rev./Income County Rev./Income Eastover 3,686 (187)


2008 Burden: 3.83% 2.26% (97) 2.40% (96) Falcon 319 (154)
2007 Burden: 4.25% County Rev. Per Cap. County Rev. Per Cap. Fayetteville 181,453 (29)
2006 Burden: 4.13% $827.78 (65) $861.28 (62) Godwin 121 (—)
Property Tax/Income Property Tax/Income Hope Mills 12,843 (67)
Change FY07-08: -9.91% 1.34% (95) 1.41% (92) Linden 142 (145)
Rank: 81 (2008), 67 (2007) Property Tax Per Cap. Property Tax Per Cap. Spring Lake 8,273 (63)
$489.35 (63) $506.82 (55) Stedman 806 (130)
Population: 313,616 Sales Tax/Income Sales Tax/Income Wade 596 (165)
Per Capita Income: $36,548 0.49% (95) 0.51% (96)
Rank: 5 (Pop.), 10 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$177.94 (78) $183.76 (83)

Currituck County Rev./Income County Rev./Income No incorporated municipalities.


2008 Burden: 7.41% 6.69% (4) 7.19% (3)
2007 Burden: 7.90% County Rev. Per Cap. County Rev. Per Cap.
2006 Burden: 8.16% $2,163.21 (2) $2,320.85 (2)
Property Tax/Income Property Tax/Income
Change FY07-08: -6.21% 3.39% (3) 3.56% (3)
Rank: 5 (2008), 4 (2007) Property Tax Per Cap. Property Tax Per Cap.
$1,095.12 (2) $1,149.21 (2)
Population: 23,731 Sales Tax/Income Sales Tax/Income
Per Capita Income: $32,346 1.07% (7) 1.14% (5)
Rank: 76 (Pop.), 20 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$346.33 (2) $367.74 (2)

Dare County Rev./Income County Rev./Income Duck 507 (4)


2008 Burden: 11.69% 7.30% (1) 7.56% (1) Kill Devil Hills 6,820 (1)
2007 Burden: 12.01% County Rev. Per Cap. County Rev. Per Cap. Kitty Hawk 3,461 (6)
2006 Burden: 12.62% $2,590.24 (1) $2,695.90 (1) Manteo 1,066 (2)
Property Tax/Income Property Tax/Income Nags Head 3,113 (1)
Change FY07-08: -2.67% 3.99% (1) 4.08% (2) Southern Shores 2,604 (8)
Rank: 1 (2008), 1 (2007) Property Tax Per Cap. Property Tax Per Cap.
$1,416.96 (1) $1,454.19 (1)
Population: 34,272 Sales Tax/Income Sales Tax/Income
Per Capita Income: $35,490 1.51% (1) 1.56% (1)
Rank: 67 (Pop.), 11 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$535.11 (1) $556.99 (1)

Davidson County Rev./Income County Rev./Income Denton 1,710 (121)


2008 Burden: 3.68% 2.53% (92) 2.34% (97) Lexington 21,149 (64)
2007 Burden: 3.48% County Rev. Per Cap. County Rev. Per Cap. Midway 4,457 (189)
2006 Burden: 3.42% $742.70 (90) $698.99 (94) Thomasville 26,563 (30)
Property Tax/Income Property Tax/Income Wallburg 2,918 (185)
Change FY07-08: 5.65% 1.61% (79) 1.39% (94)
Rank: 88 (2008), 92 (2007) Property Tax Per Cap. Property Tax Per Cap.
$471.84 (67) $415.34 (86)
Population: 156,400 Sales Tax/Income Sales Tax/Income
Per Capita Income: $29,332 0.60% (78) 0.62% (81)
Rank: 14 (Pop.), 42 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$175.52 (83) $184.99 (81)

Davie County Rev./Income County Rev./Income Bermuda Run 1,536 (44)


2008 Burden: 3.74% 2.88% (74) 2.94% (72) Cooleemee 970 (75)
2007 Burden: 3.86% County Rev. Per Cap. County Rev. Per Cap. Mocksville 4,547 (59)
2006 Burden: 3.56% $997.45 (37) $1,033.30 (33)
Property Tax/Income Property Tax/Income
Change FY07-08: -3.20% 1.80% (58) 1.85% (50)
Rank: 83 (2008), 80 (2007) Property Tax Per Cap. Property Tax Per Cap.
$624.03 (37) $647.59 (25)
Population: 40,447 Sales Tax/Income Sales Tax/Income
Per Capita Income: $34,594 0.56% (89) 0.58% (89)
Rank: 61 (Pop.), 14 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$192.64 (65) $205.09 (60)

* Rank within relevant population range. policy report


16 by the numbers | Appendix A: County-by-County Data

OVERALL DATA 2008 DATA 2007 DATA 2008 MUN. POPULATION


COMBINED COUNTY COUNTY ONLY COUNTY ONLY (RANK IN COMBINED LOCAL
COUNTY AND MUNICIPAL (RANK) (RANK) REVENUE PER CAPITA)*

Duplin County Rev./Income County Rev./Income Beulaville 1,089 (83)


2008 Burden: 4.64% 3.35% (32) 3.47% (29) Calypso 448 (105)
2007 Burden: 4.76% County Rev. Per Cap. County Rev. Per Cap. Faison 778 (62)
2006 Burden: 4.67% $844.91 (61) $876.71 (57) Greenevers 589 (—)
Property Tax/Income Property Tax/Income Kenansville 1,243 (132)
Change FY07-08: -2.59% 1.84% (56) 1.91% (41) Magnolia 1,004 (138)
Rank: 53 (2008), 48 (2007) Property Tax Per Cap. Property Tax Per Cap. Rose Hill 1,392 (101)
$464.25 (72) $483.11 (62) Teachey 411 (118)
Population: 53,133 Sales Tax/Income Sales Tax/Income Wallace 3,546 (69)
Per Capita Income: $25,214 0.74% (44) 0.78% (43) Warsaw 3,158 (111)
Rank: 50 (Pop.), 83 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$185.60 (75) $196.87 (73)

Durham County Rev./Income County Rev./Income Durham 222,472 (6)


2008 Burden: 5.85% 2.97% (64) 2.96% (67)
2007 Burden: 6.00% County Rev. Per Cap. County Rev. Per Cap.
2006 Burden: 6.39% $1,107.07 (19) $1,118.09 (19)
Property Tax/Income Property Tax/Income
Change FY07-08: -2.55% 2.14% (27) 2.10% (21)
Rank: 12 (2008), 10 (2007) Property Tax Per Cap. Property Tax Per Cap.
$798.30 (10) $792.53 (10)
Population: 254,740 Sales Tax/Income Sales Tax/Income
Per Capita Income: $37,308 0.59% (79) 0.63% (78)
Rank: 6 (Pop.), 8 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$220.10 (37) $236.80 (29)

Edgecombe County Rev./Income County Rev./Income Conetoe 342 (183)


2008 Burden: 5.36% 3.08% (55) 3.14% (47) Leggett 64 (156)
2007 Burden: 5.50% County Rev. Per Cap. County Rev. Per Cap. MacClesfield 409 (109)
2006 Burden: 5.60% $819.41 (67) $841.99 (64) Pinetops 1,287 (153)
Property Tax/Income Property Tax/Income Princeville 2,307 (—)
Change FY07-08: -2.66% 1.74% (64) 1.79% (59) Speed 60 (147)
Rank: 20 (2008), 18 (2007) Property Tax Per Cap. Property Tax Per Cap. Tarboro 10,430 (50)
$464.10 (73) $479.54 (65) Whitakers 758 (—)
Population: 51,813 Sales Tax/Income Sales Tax/Income
Per Capita Income: $26,605 0.58% (84) 0.62% (83)
Rank: 51 (Pop.), 69 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$155.26 (93) $165.48 (96)

Forsyth County Rev./Income County Rev./Income Bethania 382 (72)


2008 Burden: 4.81% 2.57% (89) 2.58% (87) Clemmons 17,902 (79)
2007 Burden: 4.89% County Rev. Per Cap. County Rev. Per Cap. Kernersville 21,961 (21)
2006 Burden: 5.00% $968.11 (40) $980.50 (41) Lewisville 13,378 (78)
Property Tax/Income Property Tax/Income Rural Hall 2,660 (120)
Change FY07-08: -1.67% 1.71% (70) 1.70% (67) Tobaccoville 2,637 (180)
Rank: 45 (2008), 44 (2007) Property Tax Per Cap. Property Tax Per Cap. Walkertown 4,793 (158)
$643.61 (29) $645.33 (27) Winston-Salem 224,889 (16)
Population: 338,679 Sales Tax/Income Sales Tax/Income
Per Capita Income: $37,600 0.58% (86) 0.60% (87)
Rank: 4 (Pop.), 7 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$217.01 (38) $226.14 (41)

Franklin County Rev./Income County Rev./Income Bunn 394 (29)


2008 Burden: 4.45% 3.47% (27) 3.48% (28) Centerville 107 (—)
2007 Burden: 4.50% County Rev. Per Cap. County Rev. Per Cap. Franklinton 2,460 (106)
2006 Burden: 4.54% $960.12 (43) $989.09 (37) Louisburg 3,679 (75)
Property Tax/Income Property Tax/Income Youngsville 1,168 (36)
Change FY07-08: -0.98% 2.09% (28) 2.02% (31)
Rank: 61 (2008), 61 (2007) Property Tax Per Cap. Property Tax Per Cap.
$578.85 (42) $575.14 (40)
Population: 56,456 Sales Tax/Income Sales Tax/Income
Per Capita Income: $27,685 0.72% (51) 0.75% (49)
Rank: 45 (Pop.), 56 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$198.52 (60) $212.90 (51)

Gaston County Rev./Income County Rev./Income Belmont 9,921 (39)


2008 Burden: 4.89% 3.06% (56) 3.01% (63) Bessemer City 5,517 (66)
2007 Burden: 4.99% County Rev. Per Cap. County Rev. Per Cap. Cherryville 5,680 (52)
2006 Burden: 5.03% $967.55 (41) $982.35 (40) Cramerton 3,363 (46)
Property Tax/Income Property Tax/Income Dallas 3,949 (107)
Change FY07-08: -2.08% 1.94% (40) 1.89% (45) Gastonia 72,779 (22)
Rank: 40 (2008), 39 (2007) Property Tax Per Cap. Property Tax Per Cap. High Shoals 785 (—)
$611.25 (39) $616.25 (34) Lowell 2,719 (91)
Population: 200,972 Sales Tax/Income Sales Tax/Income McAdenville 598 (58)
Per Capita Income: $31,585 0.62% (74) 0.62% (79) Mount Holly 10,213 (—)
Rank: 8 (Pop.), 25 (PCI) Sales Tax Per Capita Sales Tax Per Capita Ranlo 3,142 (149)
$196.15 (61) $203.08 (63) Spencer Mountain 52 (—)
Stanley 3,246 (73)

j o h n l o c k e f o u n d at i o n
by the numbers | Appendix A: County-by-County Data 17

OVERALL DATA 2008 DATA 2007 DATA 2008 MUN. POPULATION


COMBINED COUNTY COUNTY ONLY COUNTY ONLY (RANK IN COMBINED LOCAL
COUNTY AND MUNICIPAL (RANK) (RANK) REVENUE PER CAPITA)*

Gates County Rev./Income County Rev./Income Gatesville 298 (—)


2008 Burden: 3.38% 3.12% (52) 3.01% (62)
2007 Burden: 3.29% County Rev. Per Cap. County Rev. Per Cap.
2006 Burden: 3.13% $757.55 (85) $765.71 (88)
Property Tax/Income Property Tax/Income
Change FY07-08: 2.86% 1.89% (46) 1.80% (56)
Rank: 93 (2008), 96 (2007) Property Tax Per Cap. Property Tax Per Cap.
$458.37 (76) $457.45 (79)
Population: 11,819 Sales Tax/Income Sales Tax/Income
Per Capita Income: $24,302 0.73% (49) 0.72% (56)
Rank: 93 (Pop.), 93 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$176.46 (82) $184.19 (82)

Graham Robbinsville 738 (—)


2008 Burden: — Data not available Data not available Santeetlah 70 (—)
2007 Burden: — As of February 2010, Graham As of February 2010,
2006 Burden: 6.33% County had not submitted the Graham County had not
AFIR report for FY 2008 that submitted the AFIR report
Change FY07-08: — was due to the State Treaurer’s for FY 2007 that was due to
Rank: — (2008), — (2007) office on Oct. 31, 2008. the State Treaurer’s office on
Oct. 31, 2007.
Population: 8,144
Per Capita Income: $25,487
Rank: 98 (Pop.), 82 (PCI)

Granville County Rev./Income County Rev./Income Butner 7,542 (82)


2008 Burden: 4.23% 2.91% (71) 2.96% (68) Creedmoor 2,790 (60)
2007 Burden: 4.21% County Rev. Per Cap. County Rev. Per Cap. Oxford 9,342 (65)
2006 Burden: 4.29% $750.00 (88) $768.91 (85) Stem 272 (139)
Property Tax/Income Property Tax/Income Stovall 394 (116)
Change FY07-08: 0.52% 1.87% (49) 1.76% (64)
Rank: 70 (2008), 69 (2007) Property Tax Per Cap. Property Tax Per Cap.
$482.40 (65) $458.08 (78)
Population: 55,667 Sales Tax/Income Sales Tax/Income
Per Capita Income: $25,763 0.63% (72) 0.76% (46)
Rank: 47 (Pop.), 79 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$162.22 (92) $197.47 (72)

Greene County Rev./Income County Rev./Income Hookerton 484 (179)


2008 Burden: 3.74% 2.94% (68) 2.84% (77) Snow Hill 1,614 (168)
2007 Burden: 3.65% County Rev. Per Cap. County Rev. Per Cap. Walstonburg 231 (150)
2006 Burden: 3.75% $689.57 (95) $689.17 (95)
Property Tax/Income Property Tax/Income
Change FY07-08: 2.45% 1.58% (81) 1.57% (77)
Rank: 82 (2008), 88 (2007) Property Tax Per Cap. Property Tax Per Cap.
$369.78 (95) $382.31 (94)
Population: 21,110 Sales Tax/Income Sales Tax/Income
Per Capita Income: $23,442 0.73% (46) 0.74% (54)
Rank: 80 (Pop.), 96 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$170.80 (86) $178.52 (87)

Guilford County Rev./Income County Rev./Income Greensboro 248,111 (9)


2008 Burden: 5.42% 2.60% (85) 2.63% (86) High Point 98,791 (11)
2007 Burden: 5.50% County Rev. Per Cap. County Rev. Per Cap. Jamestown 3,369 (47)
2006 Burden: 5.44% $961.46 (42) $993.85 (35) Oak Ridge 4,758 (165)
Property Tax/Income Property Tax/Income Pleasant Garden 5,228 (86)
Change FY07-08: -1.37% 1.80% (59) 1.78% (61) Sedalia 668 (148)
Rank: 16 (2008), 19 (2007) Property Tax Per Cap. Property Tax Per Cap. Stokesdale 3,756 (186)
$665.03 (26) $672.24 (22) Summerfield 7,783 (83)
Population: 460,780 Sales Tax/Income Sales Tax/Income Whitsett 750 (189)
Per Capita Income: $37,013 0.52% (93) 0.55% (92)
Rank: 3 (Pop.), 9 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$191.19 (69) $208.90 (55)

Halifax County Rev./Income County Rev./Income Enfield 2,278 (141)


2008 Burden: 5.03% 3.35% (34) 3.50% (26) Halifax 333 (123)
2007 Burden: 5.21% County Rev. Per Cap. County Rev. Per Cap. Hobgood 385 (134)
2006 Burden: 5.54% $841.66 (62) $888.80 (54) Littleton 669 (85)
Property Tax/Income Property Tax/Income Roanoke Rapids 16,569 (51)
Change FY07-08: -3.48% 1.91% (42) 2.00% (32) Scotland Neck 2,214 (—)
Rank: 31 (2008), 29 (2007) Property Tax Per Cap. Property Tax Per Cap. Weldon 1,319 (56)
$481.39 (66) $507.38 (53)
Population: 55,352 Sales Tax/Income Sales Tax/Income
Per Capita Income: $25,153 0.80% (31) 0.84% (27)
Rank: 48 (Pop.), 84 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$201.40 (55) $213.10 (50)

* Rank within relevant population range. policy report


18 by the numbers | Appendix A: County-by-County Data

OVERALL DATA 2008 DATA 2007 DATA 2008 MUN. POPULATION


COMBINED COUNTY COUNTY ONLY COUNTY ONLY (RANK IN COMBINED LOCAL
COUNTY AND MUNICIPAL (RANK) (RANK) REVENUE PER CAPITA)*

Harnett County Rev./Income County Rev./Income Angier 4,219 (112)


2008 Burden: 4.86% 3.29% (36) 3.79% (18) Coats 2,074 (79)
2007 Burden: 5.35% County Rev. Per Cap. County Rev. Per Cap. Dunn 10,088 (23)
2006 Burden: 4.50% $876.64 (53) $1,023.66 (34) Erwin 4,864 (143)
Property Tax/Income Property Tax/Income Lillington 3,123 (89)
Change FY07-08: -9.18% 1.57% (85) 1.59% (76)
Rank: 42 (2008), 23 (2007) Property Tax Per Cap. Property Tax Per Cap.
$417.64 (87) $429.40 (85)
Population: 106,506 Sales Tax/Income Sales Tax/Income
Per Capita Income: $26,612 0.73% (45) 0.76% (47)
Rank: 24 (Pop.), 68 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$194.13 (63) $204.34 (61)

Haywood County Rev./Income County Rev./Income Canton 4,083 (34)


2008 Burden: 4.99% 3.63% (21) 3.65% (21) Clyde 1,370 (63)
2007 Burden: 5.04% County Rev. Per Cap. County Rev. Per Cap. Maggie Valley 1,251 (18)
2006 Burden: 4.97% $1,066.33 (26) $1,076.16 (26) Waynesville 9,972 (16)
Property Tax/Income Property Tax/Income
Change FY07-08: -0.93% 2.23% (21) 2.26% (17)
Rank: 34 (2008), 36 (2007) Property Tax Per Cap. Property Tax Per Cap.
$654.76 (28) $667.02 (23)
Population: 57,031 Sales Tax/Income Sales Tax/Income
Per Capita Income: $29,356 0.83% (25) 0.84% (26)
Rank: 44 (Pop.), 41 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$243.07 (16) $248.48 (22)

Henderson County Rev./Income County Rev./Income Flat Rock 3,193 (87)


2008 Burden: 4.16% 3.17% (47) 3.17% (43) Fletcher 6,168 (36)
2007 Burden: 4.20% County Rev. Per Cap. County Rev. Per Cap. Hendersonville 12,747 (25)
2006 Burden: 3.99% $1,061.06 (27) $1,068.80 (28) Laurel Park 2,249 (43)
Property Tax/Income Property Tax/Income Mills River 6,334 (69)
Change FY07-08: -0.79% 1.88% (47) 1.83% (52)
Rank: 72 (2008), 71 (2007) Property Tax Per Cap. Property Tax Per Cap.
$630.88 (33) $618.56 (33)
Population: 102,142 Sales Tax/Income Sales Tax/Income
Per Capita Income: $33,500 0.68% (57) 0.71% (58)
Rank: 25 (Pop.), 17 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$227.75 (28) $239.05 (26)

Hertford County Rev./Income County Rev./Income Ahoskie 4,456 (82)


2008 Burden: 4.96% 3.20% (41) 3.27% (38) Cofield 326 (49)
2007 Burden: 4.96% County Rev. Per Cap. County Rev. Per Cap. Como 71 (138)
2006 Burden: 5.04% $798.15 (74) $810.34 (73) Harrellsville 98 (140)
Property Tax/Income Property Tax/Income Murfreesboro 2,443 (96)
Change FY07-08: -0.14% 1.85% (54) 1.92% (40) Winton 947 (144)
Rank: 35 (2008), 40 (2007) Property Tax Per Cap. Property Tax Per Cap.
$460.42 (75) $475.42 (69)
Population: 23,730 Sales Tax/Income Sales Tax/Income
Per Capita Income: $24,923 0.86% (18) 0.91% (17)
Rank: 77 (Pop.), 86 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$213.76 (42) $224.86 (43)

Hoke County Rev./Income Raeford 3,837 (—)


2008 Burden: — Data not available 2.81% (80)
2007 Burden: 3.83% As of February 2010, Hoke County Rev. Per Cap.
2006 Burden: 3.54% County had not submitted $663.75 (98)
the AFIR report for FY 2008 Property Tax/Income
Change FY07-08: — that was due to the State 1.53% (82)
Rank: — (2008), 84 (2007) Treaurer’s office on Oct. Property Tax Per Cap.
31, 2008. $362.01 (95)
Population: 42,932 Sales Tax/Income
Per Capita Income: $24,050 0.74% (52)
Rank: 59 (Pop.), 94 (PCI) Sales Tax Per Capita
$175.30 (90)

Hyde County Rev./Income County Rev./Income No incorporated municipalities.


2008 Burden: 7.84% 6.94% (2) 7.30% (2)
2007 Burden: 8.35% County Rev. Per Cap. County Rev. Per Cap.
2006 Burden: 7.96% $1,896.02 (3) $1,820.33 (3)
Property Tax/Income Property Tax/Income
Change FY07-08: -6.07% 3.83% (2) 4.15% (1)
Rank: 4 (2008), 2 (2007) Property Tax Per Cap. Property Tax Per Cap.
$1,044.95 (3) $1,034.85 (3)
Population: 5,447 Sales Tax/Income Sales Tax/Income
Per Capita Income: $27,312 1.09% (5) 1.21% (4)
Rank: 99 (Pop.), 61 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$298.17 (5) $302.22 (8)

j o h n l o c k e f o u n d at i o n
by the numbers | Appendix A: County-by-County Data 19

OVERALL DATA 2008 DATA 2007 DATA 2008 MUN. POPULATION


COMBINED COUNTY COUNTY ONLY COUNTY ONLY (RANK IN COMBINED LOCAL
COUNTY AND MUNICIPAL (RANK) (RANK) REVENUE PER CAPITA)*

Iredell County Rev./Income County Rev./Income Harmony 603 (87)


2008 Burden: 5.03% 3.17% (45) 3.03% (60) Love Valley 53 (32)
2007 Burden: 4.74% County Rev. Per Cap. County Rev. Per Cap. Mooresville 27,628 (2)
2006 Burden: 4.58% $1,006.86 (35) $979.04 (42) Statesville 26,704 (19)
Property Tax/Income Property Tax/Income Troutman 2,139 (13)
Change FY07-08: 6.01% 1.94% (39) 1.73% (66)
Rank: 32 (2008), 50 (2007) Property Tax Per Cap. Property Tax Per Cap.
$614.83 (38) $559.32 (44)
Population: 150,421 Sales Tax/Income Sales Tax/Income
Per Capita Income: $31,715 0.75% (39) 0.78% (42)
Rank: 17 (Pop.), 24 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$238.59 (19) $252.44 (18)

Jackson County Rev./Income County Rev./Income Dillsboro 258 (31)


2008 Burden: 4.51% 4.27% (11) 4.35% (11) Forest Hills 351 (107)
2007 Burden: 4.59% County Rev. Per Cap. County Rev. Per Cap. Sylva 2,557 (33)
2006 Burden: 4.57% $1,186.23 (15) $1,207.00 (14) Webster 590 (121)
Property Tax/Income Property Tax/Income
Change FY07-08: -1.68% 2.45% (15) 2.47% (14)
Rank: 57 (2008), 57 (2007) Property Tax Per Cap. Property Tax Per Cap.
$680.27 (23) $685.22 (21)
Population: 36,815 Sales Tax/Income Sales Tax/Income
Per Capita Income: $27,762 1.08% (6) 1.13% (6)
Rank: 65 (Pop.), 54 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$299.65 (4) $314.52 (4)

Johnston County Rev./Income County Rev./Income Benson 3,518 (77)


2008 Burden: 4.66% 3.01% (59) 3.18% (41) Clayton 12,908 (18)
2007 Burden: 4.84% County Rev. Per Cap. County Rev. Per Cap. Four Oaks 1,911 (130)
2006 Burden: 4.94% $939.90 (46) $987.90 (38) Kenly 1,935 (95)
Property Tax/Income Property Tax/Income Micro 533 (103)
Change FY07-08: -3.69% 1.85% (53) 1.89% (46) Pine Level 1,879 (142)
Rank: 51 (2008), 46 (2007) Property Tax Per Cap. Property Tax Per Cap. Princeton 1,256 (122)
$579.41 (41) $586.52 (37) Selma 7,168 (58)
Population: 157,296 Sales Tax/Income Sales Tax/Income Smithfield 12,821 (30)
Per Capita Income: $31,238 0.72% (50) 0.80% (38) Wilson’s Mills 1,675 (157)
Rank: 13 (Pop.), 27 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$225.08 (31) $249.49 (20)

Jones County Rev./Income County Rev./Income Maysville 996 (170)


2008 Burden: 3.05% 2.43% (94) 2.53% (90) Pollocksville 259 (178)
2007 Burden: 3.17% County Rev. Per Cap. County Rev. Per Cap. Trenton 236 (185)
2006 Burden: 2.91% $700.98 (93) $724.57 (90)
Property Tax/Income Property Tax/Income
Change FY07-08: -3.66% 1.59% (80) 1.65% (72)
Rank: 97 (2008), 98 (2007) Property Tax Per Cap. Property Tax Per Cap.
$457.90 (77) $471.83 (72)
Population: 10,315 Sales Tax/Income Sales Tax/Income
Per Capita Income: $28,860 0.56% (88) 0.60% (86)
Rank: 96 (Pop.), 45 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$162.70 (91) $172.47 (94)

Lee County Rev./Income County Rev./Income Broadway 1,091 (72)


2008 Burden: 5.24% 3.19% (43) 3.08% (55) Sanford 27,271 (21)
2007 Burden: 5.16% County Rev. Per Cap. County Rev. Per Cap.
2006 Burden: 5.25% $958.12 (44) $946.97 (47)
Property Tax/Income Property Tax/Income
Change FY07-08: 1.55% 2.18% (23) 2.09% (23)
Rank: 23 (2008), 30 (2007) Property Tax Per Cap. Property Tax Per Cap.
$655.54 (27) $644.25 (28)
Population: 56,376 Sales Tax/Income Sales Tax/Income
Per Capita Income: $30,052 0.67% (59) 0.66% (71)
Rank: 46 (Pop.), 35 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$200.22 (58) $202.79 (64)

Lenoir County Rev./Income County Rev./Income Kinston 22,763 (48)


2008 Burden: 4.51% 2.86% (76) 2.90% (74) La Grange 2,789 (139)
2007 Burden: 4.57% County Rev. Per Cap. County Rev. Per Cap. Pink Hill 547 (63)
2006 Burden: 4.53% $846.04 (60) $870.11 (59)
Property Tax/Income Property Tax/Income
Change FY07-08: -1.39% 1.72% (66) 1.73% (65)
Rank: 58 (2008), 58 (2007) Property Tax Per Cap. Property Tax Per Cap.
$510.42 (56) $519.76 (51)
Population: 57,642 Sales Tax/Income Sales Tax/Income
Per Capita Income: $29,600 0.69% (56) 0.70% (60)
Rank: 43 (Pop.), 37 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$203.20 (51) $208.82 (56)

* Rank within relevant population range. policy report


20 by the numbers | Appendix A: County-by-County Data

OVERALL DATA 2008 DATA 2007 DATA 2008 MUN. POPULATION


COMBINED COUNTY COUNTY ONLY COUNTY ONLY (RANK IN COMBINED LOCAL
COUNTY AND MUNICIPAL (RANK) (RANK) REVENUE PER CAPITA)*

Lincoln County Rev./Income County Rev./Income Lincolnton 11,061 (37)


2008 Burden: 4.47% 3.43% (28) 3.51% (25)
2007 Burden: 4.65% County Rev. Per Cap. County Rev. Per Cap.
2006 Burden: 4.64% $1,045.93 (29) $1,080.26 (25)
Property Tax/Income Property Tax/Income
Change FY07-08: -3.91% 2.05% (31) 2.04% (26)
Rank: 59 (2008), 52 (2007) Property Tax Per Cap. Property Tax Per Cap.
$625.55 (36) $628.84 (32)
Population: 72,776 Sales Tax/Income Sales Tax/Income
Per Capita Income: $30,450 0.73% (47) 0.76% (45)
Rank: 36 (Pop.), 33 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$221.81 (36) $233.88 (34)

Macon County Rev./Income County Rev./Income Franklin 3,826 (39)


2008 Burden: 5.56% 4.39% (10) 4.57% (9) Highlands 969 (9)
2007 Burden: 5.73% County Rev. Per Cap. County Rev. Per Cap.
2006 Burden: 5.71% $1,249.97 (11) $1,328.58 (8)
Property Tax/Income Property Tax/Income
Change FY07-08: -2.92% 2.56% (12) 2.58% (9)
Rank: 14 (2008), 13 (2007) Property Tax Per Cap. Property Tax Per Cap.
$728.23 (15) $750.87 (13)
Population: 33,626 Sales Tax/Income Sales Tax/Income
Per Capita Income: $28,443 1.01% (8) 1.08% (8)
Rank: 68 (Pop.), 48 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$287.45 (7) $315.29 (3)

Madison County Rev./Income County Rev./Income Hot Springs 667 (—)


2008 Burden: 3.66% 3.11% (53) 3.03% (59) Mars Hill 1,873 (119)
2007 Burden: 3.59% County Rev. Per Cap. County Rev. Per Cap. Marshall 853 (66)
2006 Burden: 3.58% $778.87 (78) $767.54 (87)
Property Tax/Income Property Tax/Income
Change FY07-08: 1.85% 1.95% (38) 1.89% (44)
Rank: 89 (2008), 89 (2007) Property Tax Per Cap. Property Tax Per Cap.
$487.25 (64) $479.63 (64)
Population: 20,495 Sales Tax/Income Sales Tax/Income
Per Capita Income: $25,008 0.59% (82) 0.57% (91)
Rank: 81 (Pop.), 85 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$146.96 (97) $145.56 (98)

Martin County Rev./Income County Rev./Income Bear Grass 87 (168)


2008 Burden: 4.63% 3.22% (39) 3.41% (32) Everetts 174 (149)
2007 Burden: 4.85% County Rev. Per Cap. County Rev. Per Cap. Hamilton 475 (151)
2006 Burden: 4.88% $894.35 (49) $932.90 (50) Hassell 69 (186)
Property Tax/Income Property Tax/Income Jamesville 455 (131)
Change FY07-08: -4.45% 1.82% (57) 1.98% (33) Oak City 354 (137)
Rank: 54 (2008), 45 (2007) Property Tax Per Cap. Property Tax Per Cap. Parmele 269 (142)
$505.44 (58) $540.98 (47) Robersonville 1,596 (109)
Population: 23,906 Sales Tax/Income Sales Tax/Income Williamston 5,694 (49)
Per Capita Income: $27,786 0.85% (19) 0.83% (28)
Rank: 75 (Pop.), 53 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$235.68 (20) $227.96 (39)

McDowell County Rev./Income County Rev./Income Marion 7,107 (68)


2008 Burden: 3.94% 3.14% (49) 3.14% (46) Old Fort 976 (64)
2007 Burden: 3.96% County Rev. Per Cap. County Rev. Per Cap.
2006 Burden: 3.89% $768.24 (82) $782.71 (81)
Property Tax/Income Property Tax/Income
Change FY07-08: -0.35% 1.64% (78) 1.54% (81)
Rank: 78 (2008), 78 (2007) Property Tax Per Cap. Property Tax Per Cap.
$401.15 (90) $384.35 (93)
Population: 44,064 Sales Tax/Income Sales Tax/Income
Per Capita Income: $24,447 0.91% (14) 0.93% (14)
Rank: 57 (Pop.), 91 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$221.94 (35) $232.51 (35)

Mecklenburg County Rev./Income County Rev./Income Charlotte 674,658 (1)


2008 Burden: 5.91% 3.04% (57) 3.10% (52) Cornelius 22,946 (4)
2007 Burden: 6.16% County Rev. Per Cap. County Rev. Per Cap. Davidson 9,748 (13)
2006 Burden: 6.13% $1,383.36 (6) $1,452.26 (5) Huntersville 39,191 (12)
Property Tax/Income Property Tax/Income Matthews 28,072 (14)
Change FY07-08: -4.17% 2.04% (33) 2.04% (27) Mint Hill 20,519 (34)
Rank: 10 (2008), 9 (2007) Property Tax Per Cap. Property Tax Per Cap. Pineville 7,368 (6)
$929.13 (6) $957.76 (5)
Population: 863,147 Sales Tax/Income Sales Tax/Income
Per Capita Income: $45,483 0.63% (70) 0.67% (68)
Rank: 1 (Pop.), 1 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$286.80 (8) $312.14 (7)

j o h n l o c k e f o u n d at i o n
by the numbers | Appendix A: County-by-County Data 21

OVERALL DATA 2008 DATA 2007 DATA 2008 MUN. POPULATION


COMBINED COUNTY COUNTY ONLY COUNTY ONLY (RANK IN COMBINED LOCAL
COUNTY AND MUNICIPAL (RANK) (RANK) REVENUE PER CAPITA)*

Mitchell County Rev./Income County Rev./Income Bakersville 354 (54)


2008 Burden: 4.24% 3.35% (33) 3.46% (31) Spruce Pine 2,037 (113)
2007 Burden: 4.37% County Rev. Per Cap. County Rev. Per Cap.
2006 Burden: 4.38% $793.98 (76) $840.80 (66)
Property Tax/Income Property Tax/Income
Change FY07-08: -3.07% 1.72% (67) 1.78% (60)
Rank: 69 (2008), 66 (2007) Property Tax Per Cap. Property Tax Per Cap.
$407.31 (89) $433.62 (84)
Population: 15,950 Sales Tax/Income Sales Tax/Income
Per Capita Income: $23,710 1.01% (10) 1.04% (9)
Rank: 87 (Pop.), 95 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$239.06 (18) $252.38 (19)

Montgomery County Rev./Income County Rev./Income Biscoe 1,757 (123)


2008 Burden: 4.65% 3.03% (58) 2.95% (71) Candor 845 (84)
2007 Burden: 4.63% County Rev. Per Cap. County Rev. Per Cap. Mount Gilead 1,381 (131)
2006 Burden: 4.70% $796.65 (75) $784.88 (80) Star 809 (98)
Property Tax/Income Property Tax/Income Troy 4,149 (160)
Change FY07-08: 0.49% 1.87% (48) 1.90% (42)
Rank: 52 (2008), 53 (2007) Property Tax Per Cap. Property Tax Per Cap.
$492.17 (61) $507.06 (54)
Population: 27,588 Sales Tax/Income Sales Tax/Income
Per Capita Income: $26,270 0.65% (66) 0.67% (66)
Rank: 71 (Pop.), 72 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$169.87 (87) $179.10 (86)

Moore County Rev./Income County Rev./Income Aberdeen 4,579 (35)


2008 Burden: 4.41% 2.59% (87) 2.45% (95) Cameron 282 (36)
2007 Burden: 4.21% County Rev. Per Cap. County Rev. Per Cap. Carthage 2,245 (25)
2006 Burden: 3.95% $977.62 (38) $928.52 (52) Foxfire Village 547 (20)
Property Tax/Income Property Tax/Income Pinebluff 1,360 (58)
Change FY07-08: 4.76% 1.67% (74) 1.41% (93) Pinehurst 11,632 (15)
Rank: 65 (2008), 68 (2007) Property Tax Per Cap. Property Tax Per Cap. Robbins 1,293 (57)
$629.98 (34) $534.76 (49) Southern Pines 12,210 (14)
Population: 83,932 Sales Tax/Income Sales Tax/Income Taylortown 962 (47)
Per Capita Income: $37,800 0.59% (80) 0.62% (80) Vass 804 (42)
Rank: 32 (Pop.), 6 (PCI) Sales Tax Per Capita Sales Tax Per Capita Whispering Pines 2,401 (64)
$222.99 (34) $235.46 (31)

Nash County Rev./Income County Rev./Income Bailey 713 (92)


2008 Burden: 4.38% 2.41% (96) 2.52% (91) Castalia 367 (163)
2007 Burden: 4.61% County Rev. Per Cap. County Rev. Per Cap. Dortches 867 (194)
2006 Burden: 4.30% $754.63 (87) $800.27 (76) Middlesex 875 (88)
Property Tax/Income Property Tax/Income Momeyer 299 (188)
Change FY07-08: -5.09% 1.50% (91) 1.52% (84) Nashville 4,791 (85)
Rank: 67 (2008), 56 (2007) Property Tax Per Cap. Property Tax Per Cap. Red Oak 2,950 (190)
$470.74 (68) $483.60 (61) Rocky Mount 56,288 (26)
Population: 92,915 Sales Tax/Income Sales Tax/Income Sharpsburg 2,595 (166)
Per Capita Income: $31,374 0.60% (77) 0.61% (84) Spring Hope 1,297 (100)
Rank: 29 (Pop.), 26 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$188.07 (71) $195.12 (75)

New Hanover County Rev./Income County Rev./Income Carolina Beach 5,974 (2)
2008 Burden: 6.10% 3.59% (23) 3.75% (19) Kure Beach 2,160 (20)
2007 Burden: 6.44% County Rev. Per Cap. County Rev. Per Cap. Wilmington 100,746 (5)
2006 Burden: 6.64% $1,271.83 (9) $1,324.41 (9) Wrightsville Beach 2,710 (9)
Property Tax/Income Property Tax/Income
Change FY07-08: -5.22% 2.16% (26) 2.25% (18)
Rank: 7 (2008), 7 (2007) Property Tax Per Cap. Property Tax Per Cap.
$764.64 (13) $792.64 (9)
Population: 189,922 Sales Tax/Income Sales Tax/Income
Per Capita Income: $35,461 0.82% (26) 0.88% (21)
Rank: 9 (Pop.), 12 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$289.53 (6) $312.24 (6)

Northampton County Rev./Income County Rev./Income Conway 705 (41)


2008 Burden: 5.09% 3.97% (16) 3.29% (35) Garysburg 1,215 (103)
2007 Burden: 4.38% County Rev. Per Cap. County Rev. Per Cap. Gaston 942 (60)
2006 Burden: 4.26% $1,126.17 (18) $959.80 (45) Jackson 680 (59)
Property Tax/Income Property Tax/Income Lasker 93 (80)
Change FY07-08: 16.38% 2.52% (14) 1.92% (39) Rich Square 868 (40)
Rank: 29 (2008), 64 (2007) Property Tax Per Cap. Property Tax Per Cap. Seaboard 652 (65)
$714.20 (17) $562.02 (42) Severn 255 (34)
Population: 21,235 Sales Tax/Income Sales Tax/Income Woodland 806 (61)
Per Capita Income: $28,389 0.54% (91) 0.54% (93)
Rank: 79 (Pop.), 49 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$153.21 (96) $158.99 (97)

* Rank within relevant population range. policy report


22 by the numbers | Appendix A: County-by-County Data

OVERALL DATA 2008 DATA 2007 DATA 2008 MUN. POPULATION


COMBINED COUNTY COUNTY ONLY COUNTY ONLY (RANK IN COMBINED LOCAL
COUNTY AND MUNICIPAL (RANK) (RANK) REVENUE PER CAPITA)*

Onslow County Rev./Income County Rev./Income Holly Ridge 863 (18)


2008 Burden: 2.92% 1.89% (98) 2.03% (99) Jacksonville 77,301 (32)
2007 Burden: 3.20% County Rev. Per Cap. County Rev. Per Cap. North Topsail Beach 898 (8)
2006 Burden: 2.97% $666.04 (98) $686.32 (96) Richlands 1,093 (126)
Property Tax/Income Property Tax/Income Swansboro 1,997 (11)
Change FY07-08: -8.68% 0.95% (98) 1.04% (99)
Rank: 98 (2008), 97 (2007) Property Tax Per Cap. Property Tax Per Cap.
$332.94 (97) $350.89 (97)
Population: 169,302 Sales Tax/Income Sales Tax/Income
Per Capita Income: $35,222 0.59% (83) 0.60% (88)
Rank: 11 (Pop.), 13 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$206.66 (46) $201.52 (66)

Orange County Rev./Income County Rev./Income Carrboro 19,178 (12)


2008 Burden: 4.94% 3.00% (60) 3.11% (51) Chapel Hill 54,904 (4)
2007 Burden: 5.09% County Rev. Per Cap. County Rev. Per Cap. Hillsborough 6,584 (9)
2006 Burden: 4.96% $1,317.06 (7) $1,351.85 (7)
Property Tax/Income Property Tax/Income
Change FY07-08: -3.04% 2.18% (22) 2.24% (19)
Rank: 36 (2008), 33 (2007) Property Tax Per Cap. Property Tax Per Cap.
$957.95 (5) $973.61 (4)
Population: 127,344 Sales Tax/Income Sales Tax/Income
Per Capita Income: $43,844 0.41% (97) 0.44% (98)
Rank: 22 (Pop.), 2 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$178.08 (77) $189.47 (78)

Pamlico County Rev./Income County Rev./Income Alliance 786 (153)


2008 Burden: 4.12% 3.40% (30) 3.14% (45) Arapahoe 427 (—)
2007 Burden: 3.85% County Rev. Per Cap. County Rev. Per Cap. Bayboro 732 (91)
2006 Burden: 4.02% $1,089.23 (23) $990.66 (36) Grantsboro 833 (152)
Property Tax/Income Property Tax/Income Mesic 243 (122)
Change FY07-08: 6.89% 2.17% (25) 2.04% (28) Minnesott Beach 366 (57)
Rank: 73 (2008), 82 (2007) Property Tax Per Cap. Property Tax Per Cap. Oriental 865 (30)
$694.08 (21) $644.11 (29) Stonewall 282 (77)
Population: 12,947 Sales Tax/Income Sales Tax/Income Vandemere 280 (100)
Per Capita Income: $32,036 0.63% (69) 0.69% (61)
Rank: 91 (Pop.), 22 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$203.04 (52) $219.07 (46)

Pasquotank County Rev./Income County Rev./Income Elizabeth City 19,837 (54)


2008 Burden: 5.40% 3.34% (35) 3.49% (27)
2007 Burden: 5.63% County Rev. Per Cap. County Rev. Per Cap.
2006 Burden: 5.82% $863.69 (56) $925.28 (53)
Property Tax/Income Property Tax/Income
Change FY07-08: -4.04% 1.49% (92) 1.48% (88)
Rank: 17 (2008), 14 (2007) Property Tax Per Cap. Property Tax Per Cap.
$384.08 (94) $391.96 (92)
Population: 40,880 Sales Tax/Income Sales Tax/Income
Per Capita Income: $25,822 0.84% (22) 0.90% (19)
Rank: 60 (Pop.), 78 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$216.93 (39) $238.93 (27)

Pender County Rev./Income County Rev./Income Atkinson 260 (23)


2008 Burden: 5.11% 3.75% (18) 4.05% (16) Burgaw 3,816 (65)
2007 Burden: 5.48% County Rev. Per Cap. County Rev. Per Cap. St. Helena 477 (125)
2006 Burden: 5.33% $1,001.01 (36) $1,093.79 (21) Surf City 1,766 (3)
Property Tax/Income Property Tax/Income Topsail Beach 575 (10)
Change FY07-08: -6.65% 2.53% (13) 2.69% (8) Watha 182 (119)
Rank: 27 (2008), 21 (2007) Property Tax Per Cap. Property Tax Per Cap.
$673.90 (25) $726.36 (15)
Population: 50,430 Sales Tax/Income Sales Tax/Income
Per Capita Income: $26,669 0.75% (41) 0.79% (41)
Rank: 52 (Pop.), 67 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$200.36 (57) $212.58 (52)

Perquimans County Rev./Income County Rev./Income Hertford 2,189 (114)


2008 Burden: 4.42% 3.17% (46) 3.28% (37) Winfall 601 (82)
2007 Burden: 4.53% County Rev. Per Cap. County Rev. Per Cap.
2006 Burden: 4.61% $892.51 (50) $945.93 (48)
Property Tax/Income Property Tax/Income
Change FY07-08: -2.54% 1.85% (55) 1.88% (47)
Rank: 64 (2008), 59 (2007) Property Tax Per Cap. Property Tax Per Cap.
$519.45 (53) $540.88 (48)
Population: 12,722 Sales Tax/Income Sales Tax/Income
Per Capita Income: $28,122 0.67% (60) 0.67% (67)
Rank: 92 (Pop.), 52 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$187.33 (73) $193.33 (76)

j o h n l o c k e f o u n d at i o n
by the numbers | Appendix A: County-by-County Data 23

OVERALL DATA 2008 DATA 2007 DATA 2008 MUN. POPULATION


COMBINED COUNTY COUNTY ONLY COUNTY ONLY (RANK IN COMBINED LOCAL
COUNTY AND MUNICIPAL (RANK) (RANK) REVENUE PER CAPITA)*

Person County Rev./Income County Rev./Income Roxboro 8,876 (24)


2008 Burden: 5.24% 4.19% (13) 4.15% (14)
2007 Burden: 5.26% County Rev. Per Cap. County Rev. Per Cap.
2006 Burden: 5.10% $1,162.20 (16) $1,177.93 (16)
Property Tax/Income Property Tax/Income
Change FY07-08: -0.43% 2.61% (10) 2.47% (13)
Rank: 24 (2008), 26 (2007) Property Tax Per Cap. Property Tax Per Cap.
$723.05 (16) $700.57 (18)
Population: 37,640 Sales Tax/Income Sales Tax/Income
Per Capita Income: $27,706 0.81% (29) 0.81% (35)
Rank: 63 (Pop.), 55 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$223.08 (33) $230.86 (36)

Pitt County Rev./Income County Rev./Income Ayden 4,923 (115)


2008 Burden: 4.74% 2.59% (86) 2.86% (75) Bethel 1,798 (—)
2007 Burden: 5.25% County Rev. Per Cap. County Rev. Per Cap. Falkland 117 (146)
2006 Burden: 5.48% $803.23 (73) $880.14 (55) Farmville 4,656 (51)
Property Tax/Income Property Tax/Income Fountain 571 (117)
Change FY07-08: -9.70% 1.51% (88) 1.55% (79) Greenville 76,222 (25)
Rank: 47 (2008), 27 (2007) Property Tax Per Cap. Property Tax Per Cap. Grifton 2,365 (148)
$466.94 (69) $477.20 (67) Grimesland 449 (141)
Population: 151,970 Sales Tax/Income Sales Tax/Income Simpson 487 (126)
Per Capita Income: $30,984 0.63% (71) 0.66% (70) Winterville 8,586 (—)
Rank: 16 (Pop.), 29 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$195.17 (62) $203.13 (62)

Polk County Rev./Income County Rev./Income Columbus 1,056 (49)


2008 Burden: 3.74% 2.85% (77) 2.97% (66) Saluda 568 (19)
2007 Burden: 3.86% County Rev. Per Cap. County Rev. Per Cap. Tryon 1,763 (26)
2006 Burden: 3.70% $1,103.22 (21) $1,137.52 (17)
Property Tax/Income Property Tax/Income
Change FY07-08: -3.19% 1.90% (44) 1.97% (34)
Rank: 84 (2008), 81 (2007) Property Tax Per Cap. Property Tax Per Cap.
$734.37 (14) $753.97 (12)
Population: 19,040 Sales Tax/Income Sales Tax/Income
Per Capita Income: $38,715 0.52% (92) 0.53% (95)
Rank: 84 (Pop.), 5 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$200.19 (59) $201.71 (65)

Randolph County Rev./Income County Rev./Income Archdale 9,680 (77)


2008 Burden: 3.93% 2.55% (91) 2.47% (93) Asheboro 23,845 (57)
2007 Burden: 3.77% County Rev. Per Cap. County Rev. Per Cap. Franklinville 1,381 (171)
2006 Burden: 3.70% $693.49 (94) $682.20 (97) Liberty 2,828 (144)
Property Tax/Income Property Tax/Income Ramseur 1,728 (133)
Change FY07-08: 4.06% 1.57% (84) 1.45% (89) Randleman 4,331 (70)
Rank: 79 (2008), 86 (2007) Property Tax Per Cap. Property Tax Per Cap. Seagrove 254 (70)
$427.65 (85) $399.77 (89) Staley 362 (191)
Population: 139,422 Sales Tax/Income Sales Tax/Income Trinity 6,936 (87)
Per Capita Income: $27,160 0.65% (63) 0.67% (65)
Rank: 19 (Pop.), 63 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$177.28 (79) $185.72 (80)

Richmond County Rev./Income County Rev./Income Dobbins Heights 884 (160)


2008 Burden: 4.92% 3.19% (44) 3.14% (44) Ellerbe 981 (112)
2007 Burden: 4.95% County Rev. Per Cap. County Rev. Per Cap. Hamlet 5,870 (56)
2006 Burden: 4.76% $814.73 (68) $795.60 (78) Hoffman 677 (177)
Property Tax/Income Property Tax/Income Norman 73 (143)
Change FY07-08: -0.50% 1.97% (36) 1.86% (48) Rockingham 9,432 (61)
Rank: 37 (2008), 42 (2007) Property Tax Per Cap. Property Tax Per Cap.
$503.57 (59) $471.68 (73)
Population: 46,672 Sales Tax/Income Sales Tax/Income
Per Capita Income: $25,574 0.75% (40) 0.80% (39)
Rank: 53 (Pop.), 81 (PCI) Sales Tax Per Capita Sales Tax Per Capita ROBESON County
$192.23 (67) $201.47 (67) Fairmont 2,744 (155)
Lumber Bridge 120 (182)
Robeson County Rev./Income County Rev./Income Lumberton 22,929 (55)
2008 Burden: 4.71% 2.96% (66) 3.14% (48) Marietta 159 (—)
2007 Burden: 4.92% County Rev. Per Cap. County Rev. Per Cap. Maxton 2,530 (151)
2006 Burden: 5.08% $680.04 (96) $713.44 (91) McDonald 127 (—)
Property Tax/Income Property Tax/Income Orrum 77 (199)
Change FY07-08: -4.24% 1.58% (82) 1.57% (78) Parkton 545 (129)
Rank: 49 (2008), 43 (2007) Property Tax Per Cap. Property Tax Per Cap. Pembroke 2,732 (102)
$361.57 (96) $356.11 (96) Proctorville 129 (181)
Population: 129,425 Sales Tax/Income Sales Tax/Income Raynham 88 (196)
Per Capita Income: $22,943 0.84% (23) 0.86% (23) Red Springs 3,509 (88)
Rank: 21 (Pop.), 98 (PCI) Sales Tax Per Capita Sales Tax Per Capita Rennert 348 (197)
$192.42 (66) $196.70 (74) Rowland 1,167 (128)
St. Pauls 2,351 (110)

* Rank within relevant population range. policy report


24 by the numbers | Appendix A: County-by-County Data

OVERALL DATA 2008 DATA 2007 DATA 2008 MUN. POPULATION


COMBINED COUNTY COUNTY ONLY COUNTY ONLY (RANK IN COMBINED LOCAL
COUNTY AND MUNICIPAL (RANK) (RANK) REVENUE PER CAPITA)*

Rockingham County Rev./Income County Rev./Income Eden 15,666 (59)


2008 Burden: 4.81% 2.93% (69) 3.00% (64) Madison 2,217 (50)
2007 Burden: 4.83% County Rev. Per Cap. County Rev. Per Cap. Mayodan 2,494 (93)
2006 Burden: 4.75% $808.55 (72) $841.01 (65) Reidsville 14,643 (45)
Property Tax/Income Property Tax/Income Stoneville 971 (43)
Change FY07-08: -0.42% 1.78% (60) 1.76% (63) Wentworth 2,926 (184)
Rank: 44 (2008), 47 (2007) Property Tax Per Cap. Property Tax Per Cap.
$489.91 (62) $495.13 (58)
Population: 91,646 Sales Tax/Income Sales Tax/Income
Per Capita Income: $27,550 0.64% (68) 0.65% (73)
Rank: 30 (Pop.), 60 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$175.33 (84) $183.08 (84)

Rowan County Rev./Income County Rev./Income China Grove 4,298 (150)


2008 Burden: 4.58% 2.76% (80) 2.69% (83) Cleveland 828 (83)
2007 Burden: 4.39% County Rev. Per Cap. County Rev. Per Cap. East Spencer 1,699 (99)
2006 Burden: 4.33% $811.14 (69) $815.47 (72) Faith 779 (90)
Property Tax/Income Property Tax/Income Granite Quarry 2,435 (—)
Change FY07-08: 4.51% 1.77% (61) 1.69% (70) Landis 3,073 (116)
Rank: 56 (2008), 63 (2007) Property Tax Per Cap. Property Tax Per Cap. Rockwell 2,048 (163)
$521.22 (52) $513.65 (52) Salisbury 31,023 (17)
Population: 136,486 Sales Tax/Income Sales Tax/Income Spencer 3,416 (94)
Per Capita Income: $29,407 0.57% (87) 0.58% (90)
Rank: 20 (Pop.), 39 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$167.88 (89) $176.52 (89)

Rutherford County Rev./Income County Rev./Income Bostic 316 (67)


2008 Burden: 4.61% 3.23% (37) 3.09% (53) Chimney Rock 184 (50)
2007 Burden: 4.37% County Rev. Per Cap. County Rev. Per Cap. Ellenboro 711 (184)
2006 Burden: 4.34% $862.19 (57) $830.55 (68) Forest City 7,154 (44)
Property Tax/Income Property Tax/Income Lake Lure 1,075 (7)
Change FY07-08: 5.51% 1.92% (41) 1.70% (69) Ruth 318 (—)
Rank: 55 (2008), 65 (2007) Property Tax Per Cap. Property Tax Per Cap. Rutherfordton 4,115 (71)
$512.64 (55) $456.76 (80) Spindale 3,858 (135)
Population: 62,926 Sales Tax/Income Sales Tax/Income
Per Capita Income: $26,702 0.80% (30) 0.83% (30)
Rank: 40 (Pop.), 66 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$214.46 (40) $223.27 (44)

Sampson County Rev./Income County Rev./Income Autryville 204 (115)


2008 Burden: 3.96% 2.97% (62) 3.03% (58) Clinton 8,805 (47)
2007 Burden: 4.07% County Rev. Per Cap. County Rev. Per Cap. Garland 801 (86)
2006 Burden: 3.78% $789.86 (77) $795.05 (79) Harrells 212 (164)
Property Tax/Income Property Tax/Income Newton Grove 632 (95)
Change FY07-08: -2.67% 1.71% (71) 1.79% (58) Roseboro 1,397 (108)
Rank: 77 (2008), 75 (2007) Property Tax Per Cap. Property Tax Per Cap. Salemburg 479 (94)
$453.75 (80) $469.80 (75) Turkey 269 (158)
Population: 64,522 Sales Tax/Income Sales Tax/Income
Per Capita Income: $26,553 0.73% (48) 0.77% (44)
Rank: 38 (Pop.), 70 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$193.37 (64) $200.72 (68)

Scotland County Rev./Income County Rev./Income East Laurinburg 289 (192)


2008 Burden: 5.21% 3.64% (20) 3.88% (17) Gibson 579 (132)
2007 Burden: 5.34% County Rev. Per Cap. County Rev. Per Cap. Laurinburg 15,895 (72)
2006 Burden: 5.60% $886.31 (52) $961.24 (44) Wagram 775 (127)
Property Tax/Income Property Tax/Income
Change FY07-08: -2.33% 2.27% (19) 2.37% (16)
Rank: 25 (2008), 24 (2007) Property Tax Per Cap. Property Tax Per Cap.
$552.99 (46) $585.55 (38)
Population: 36,830 Sales Tax/Income Sales Tax/Income
Per Capita Income: $24,326 0.88% (15) 0.93% (15)
Rank: 64 (Pop.), 92 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$214.21 (41) $229.71 (38)

Stanly County Rev./Income County Rev./Income Albemarle 16,026 (46)


2008 Burden: 4.43% 2.81% (78) 2.84% (76) Badin 1,941 (167)
2007 Burden: 4.62% County Rev. Per Cap. County Rev. Per Cap. Locust 3,108 (—)
2006 Burden: 4.68% $809.37 (71) $833.19 (67) Misenheimer 677 (—)
Property Tax/Income Property Tax/Income New London 597 (114)
Change FY07-08: -4.02% 1.71% (68) 1.67% (71) Norwood 2,828 (136)
Rank: 62 (2008), 55 (2007) Property Tax Per Cap. Property Tax Per Cap. Oakboro 1,140 (78)
$493.69 (60) $491.09 (60) Red Cross 772 (159)
Population: 59,158 Sales Tax/Income Sales Tax/Income Richfield 512 (128)
Per Capita Income: $28,803 0.61% (75) 0.65% (75) Stanfield 1,293 (129)
Rank: 42 (Pop.), 46 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$176.74 (80) $189.41 (79)

j o h n l o c k e f o u n d at i o n
by the numbers | Appendix A: County-by-County Data 25

OVERALL DATA 2008 DATA 2007 DATA 2008 MUN. POPULATION


COMBINED COUNTY COUNTY ONLY COUNTY ONLY (RANK IN COMBINED LOCAL
COUNTY AND MUNICIPAL (RANK) (RANK) REVENUE PER CAPITA)*

Stokes County Rev./Income County Rev./Income Danbury 106 (162)


2008 Burden: 3.51% 2.78% (79) 2.81% (81) King 6,514 (73)
2007 Burden: 3.52% County Rev. Per Cap. County Rev. Per Cap. Walnut Cove 1,569 (161)
2006 Burden: 3.56% $755.02 (86) $777.89 (84)
Property Tax/Income Property Tax/Income
Change FY07-08: -0.52% 1.69% (72) 1.70% (68)
Rank: 92 (2008), 91 (2007) Property Tax Per Cap. Property Tax Per Cap.
$457.50 (78) $470.49 (74)
Population: 46,257 Sales Tax/Income Sales Tax/Income
Per Capita Income: $27,141 0.70% (53) 0.72% (55)
Rank: 54 (Pop.), 64 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$190.56 (70) $200.69 (69)

Surry County Rev./Income County Rev./Income Dobson 1,507 (68)


2008 Burden: 4.40% 3.20% (40) 3.28% (36) Elkin 4,198 (38)
2007 Burden: 4.53% County Rev. Per Cap. County Rev. Per Cap. Mount Airy 9,477 (19)
2006 Burden: 5.10% $913.08 (47) $949.32 (46) Pilot Mountain 1,293 (53)
Property Tax/Income Property Tax/Income
Change FY07-08: -2.71% 1.58% (83) 1.61% (75)
Rank: 66 (2008), 60 (2007) Property Tax Per Cap. Property Tax Per Cap.
$449.06 (82) $466.88 (77)
Population: 73,150 Sales Tax/Income Sales Tax/Income
Per Capita Income: $28,497 0.88% (17) 0.90% (20)
Rank: 35 (Pop.), 47 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$249.45 (15) $259.03 (15)

Swain County Rev./Income County Rev./Income Bryson City 1,491 (84)


2008 Burden: 3.99% 3.43% (29) 3.34% (34)
2007 Burden: 3.92% County Rev. Per Cap. County Rev. Per Cap.
2006 Burden: 4.22% $839.91 (63) $827.98 (69)
Property Tax/Income Property Tax/Income
Change FY07-08: 1.66% 1.28% (97) 1.27% (97)
Rank: 76 (2008), 79 (2007) Property Tax Per Cap. Property Tax Per Cap.
$313.11 (98) $315.56 (99)
Population: 13,889 Sales Tax/Income Sales Tax/Income
Per Capita Income: $24,500 0.94% (11) 0.95% (13)
Rank: 89 (Pop.), 90 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$229.77 (25) $234.26 (33)

Transylvania County Rev./Income County Rev./Income Brevard 7,128 (11)


2008 Burden: 4.99% 3.96% (17) 4.18% (13) Rosman 592 (48)
2007 Burden: 5.22% County Rev. Per Cap. County Rev. Per Cap.
2006 Burden: 5.50% $1,261.89 (10) $1,313.14 (10)
Property Tax/Income Property Tax/Income
Change FY07-08: -4.29% 2.41% (16) 2.52% (11)
Rank: 33 (2008), 28 (2007) Property Tax Per Cap. Property Tax Per Cap.
$768.50 (12) $792.51 (11)
Population: 30,758 Sales Tax/Income Sales Tax/Income
Per Capita Income: $31,837 0.84% (21) 0.90% (18)
Rank: 70 (Pop.), 23 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$267.71 (12) $283.33 (11)

Tyrrell County Rev./Income County Rev./Income Columbia 867 (52)


2008 Burden: 6.01% 4.13% (14) 4.56% (10)
2007 Burden: 6.43% County Rev. Per Cap. County Rev. Per Cap.
2006 Burden: 6.02% $1,019.54 (33) $1,084.89 (23)
Property Tax/Income Property Tax/Income
Change FY07-08: -6.50% 2.84% (7) 3.14% (5)
Rank: 9 (2008), 8 (2007) Property Tax Per Cap. Property Tax Per Cap.
$700.84 (18) $745.83 (14)
Population: 4,290 Sales Tax/Income Sales Tax/Income
Per Capita Income: $24,714 0.81% (27) 0.86% (24)
Rank: 100 (Pop.), 87 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$201.15 (56) $205.40 (59)

Union County Rev./Income County Rev./Income Fairview 4,853 (177)


2008 Burden: 4.91% 3.19% (42) 3.13% (49) Hemby Bridge 1,859 (176)
2007 Burden: 5.04% County Rev. Per Cap. County Rev. Per Cap. Indian Trail 26,010 (31)
2006 Burden: 4.78% $1,024.73 (32) $1,040.57 (32) Lake Park 3,203 (146)
Property Tax/Income Property Tax/Income Marshville 3,002 (124)
Change FY07-08: -2.57% 2.18% (24) 1.95% (36) Marvin 2,639 (159)
Rank: 38 (2008), 35 (2007) Property Tax Per Cap. Property Tax Per Cap. Mineral Springs 2,401 (175)
$698.76 (19) $646.67 (26) Monroe 35,966 (13)
Population: 182,344 Sales Tax/Income Sales Tax/Income Stallings 11,331 (60)
Per Capita Income: $32,086 0.64% (67) 0.68% (63) Unionville 7,474 (84)
Rank: 10 (Pop.), 21 (PCI) Sales Tax Per Capita Sales Tax Per Capita Waxhaw 3,788 (31)
$204.58 (49) $226.20 (40) Weddington 9,496 (81)
Wesley Chapel 4,793 (172)
Wingate 4,071 (156)

* Rank within relevant population range. policy report


26 by the numbers | Appendix A: County-by-County Data

OVERALL DATA 2008 DATA 2007 DATA 2008 MUN. POPULATION


COMBINED COUNTY COUNTY ONLY COUNTY ONLY (RANK IN COMBINED LOCAL
COUNTY AND MUNICIPAL (RANK) (RANK) REVENUE PER CAPITA)*

Vance County Rev./Income County Rev./Income Henderson 16,315 (40)


2008 Burden: 5.29% 3.12% (51) 3.24% (39) Kittrell 135 (195)
2007 Burden: 5.29% County Rev. Per Cap. County Rev. Per Cap. Middleburg 168 (173)
2006 Burden: 5.29% $833.36 (64) $856.41 (63)
Property Tax/Income Property Tax/Income
Change FY07-08: -0.13% 1.73% (65) 1.79% (57)
Rank: 21 (2008), 25 (2007) Property Tax Per Cap. Property Tax Per Cap.
$461.82 (74) $474.00 (70)
Population: 43,583 Sales Tax/Income Sales Tax/Income
Per Capita Income: $26,730 0.85% (20) 0.91% (16)
Rank: 58 (Pop.), 65 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$226.48 (30) $240.92 (24)

Wake County Rev./Income County Rev./Income Apex 29,973 (18)


2008 Burden: 4.70% 2.51% (93) 2.55% (89) Cary 132,443 (7)
2007 Burden: 5.00% County Rev. Per Cap. County Rev. Per Cap. Fuquay-Varina 14,959 (17)
2006 Burden: 5.02% $1,048.55 (28) $1,075.56 (27) Garner 24,832 (26)
Property Tax/Income Property Tax/Income Holly Springs 19,474 (8)
Change FY07-08: -6.03% 1.66% (75) 1.63% (74) Knightdale 9,810 (31)
Rank: 50 (2008), 38 (2007) Property Tax Per Cap. Property Tax Per Cap. Morrisville 14,308 (5)
$693.12 (22) $687.52 (20) Raleigh 367,098 (10)
Population: 832,590 Sales Tax/Income Sales Tax/Income Rolesville 2,290 (27)
Per Capita Income: $41,714 0.45% (96) 0.47% (97) Wake Forest 25,734 (—)
Rank: 2 (Pop.), 4 (PCI) Sales Tax Per Capita Sales Tax Per Capita Wendell 5,742 (38)
$187.45 (72) $200.18 (70) Zebulon 4,955 (32)

Warren County Rev./Income County Rev./Income Macon 105 (44)


2008 Burden: 5.89% 4.78% (6) 4.75% (6) Norlina 1,083 (86)
2007 Burden: 5.79% County Rev. Per Cap. County Rev. Per Cap. Warrenton 929 (27)
2006 Burden: 5.87% $1,040.35 (31) $1,042.65 (31)
Property Tax/Income Property Tax/Income
Change FY07-08: 1.67% 2.92% (6) 2.88% (7)
Rank: 11 (2008), 12 (2007) Property Tax Per Cap. Property Tax Per Cap.
$635.47 (30) $631.46 (31)
Population: 19,919 Sales Tax/Income Sales Tax/Income
Per Capita Income: $21,770 0.84% (24) 0.88% (22)
Rank: 83 (Pop.), 100 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$182.37 (76) $192.92 (77)

Washington County Rev./Income County Rev./Income Creswell 254 (136)


2008 Burden: 4.76% 3.22% (38) 3.17% (42) Plymouth 3,916 (127)
2007 Burden: 4.75% County Rev. Per Cap. County Rev. Per Cap. Roper 620 (93)
2006 Burden: 4.80% $848.73 (59) $827.52 (70)
Property Tax/Income Property Tax/Income
Change FY07-08: 0.17% 1.77% (62) 1.83% (54)
Rank: 46 (2008), 49 (2007) Property Tax Per Cap. Property Tax Per Cap.
$464.80 (70) $477.66 (66)
Population: 13,214 Sales Tax/Income Sales Tax/Income
Per Capita Income: $26,323 0.78% (35) 0.81% (36)
Rank: 90 (Pop.), 71 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$206.48 (47) $211.05 (54)

Watauga County Rev./Income County Rev./Income Beech Mountain 373 (3)


2008 Burden: 6.10% 3.56% (25) 3.70% (20) Blowing Rock 1,470 (4)
2007 Burden: 5.95% County Rev. Per Cap. County Rev. Per Cap. Boone 14,717 (10)
2006 Burden: 5.74% $1,089.10 (24) $1,125.90 (18) Seven Devils 143 (7)
Property Tax/Income Property Tax/Income
Change FY07-08: 2.53% 2.05% (32) 2.09% (22)
Rank: 8 (2008), 11 (2007) Property Tax Per Cap. Property Tax Per Cap.
$627.41 (35) $637.04 (30)
Population: 44,696 Sales Tax/Income Sales Tax/Income
Per Capita Income: $30,568 0.91% (13) 0.98% (11)
Rank: 56 (Pop.), 32 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$277.97 (10) $297.55 (9)

Wayne County Rev./Income County Rev./Income Eureka 237 (111)


2008 Burden: 4.06% 2.69% (82) 2.70% (82) Fremont 1,412 (152)
2007 Burden: 4.18% County Rev. Per Cap. County Rev. Per Cap. Goldsboro 37,341 (28)
2006 Burden: 4.18% $778.65 (79) $779.81 (82) Mount Olive 4,587 (125)
Property Tax/Income Property Tax/Income Pikeville 703 (113)
Change FY07-08: -2.94% 1.51% (87) 1.51% (87) Seven Springs 87 (133)
Rank: 75 (2008), 72 (2007) Property Tax Per Cap. Property Tax Per Cap. Walnut Creek 903 (26)
$437.60 (84) $436.81 (83)
Population: 115,225 Sales Tax/Income Sales Tax/Income
Per Capita Income: $28,974 0.70% (54) 0.71% (57)
Rank: 23 (Pop.), 44 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$201.45 (54) $206.57 (58)

j o h n l o c k e f o u n d at i o n
by the numbers | Appendix A: County-by-County Data 27

OVERALL DATA 2008 DATA 2007 DATA 2008 MUN. POPULATION


COMBINED COUNTY COUNTY ONLY COUNTY ONLY (RANK IN COMBINED LOCAL
COUNTY AND MUNICIPAL (RANK) (RANK) REVENUE PER CAPITA)*

Wilkes County Rev./Income County Rev./Income North Wilkesboro 4,181 (52)


2008 Burden: 3.58% 2.90% (73) 2.83% (79) Ronda 480 (104)
2007 Burden: 3.47% County Rev. Per Cap. County Rev. Per Cap. Wilkesboro 3,168 (29)
2006 Burden: 3.58% $887.75 (51) $873.35 (58)
Property Tax/Income Property Tax/Income
Change FY07-08: 3.08% 1.66% (76) 1.53% (83)
Rank: 91 (2008), 94 (2007) Property Tax Per Cap. Property Tax Per Cap.
$509.17 (57) $472.02 (71)
Population: 67,182 Sales Tax/Income Sales Tax/Income
Per Capita Income: $30,659 0.77% (38) 0.81% (37)
Rank: 37 (Pop.), 31 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$235.35 (21) $248.72 (21)

Wilson County Rev./Income County Rev./Income Black Creek 736 (76)


2008 Burden: 5.50% 2.91% (72) 3.02% (61) Elm City 1,370 (137)
2007 Burden: 5.60% County Rev. Per Cap. County Rev. Per Cap. Lucama 879 (73)
2006 Burden: 5.67% $895.97 (48) $935.01 (49) Saratoga 392 (108)
Property Tax/Income Property Tax/Income Sims 133 (69)
Change FY07-08: -1.76% 1.76% (63) 1.83% (53) Stantonsburg 730 (96)
Rank: 15 (2008), 15 (2007) Property Tax Per Cap. Property Tax Per Cap. Wilson 49,947 (23)
$541.33 (47) $567.61 (41)
Population: 77,970 Sales Tax/Income Sales Tax/Income
Per Capita Income: $30,833 0.69% (55) 0.69% (62)
Rank: 34 (Pop.), 30 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$212.50 (43) $214.38 (48)

Yadkin County Rev./Income County Rev./Income Boonville 1,166 (134)


2008 Burden: 3.63% 3.00% (61) 2.83% (78) East Bend 671 (120)
2007 Burden: 3.48% County Rev. Per Cap. County Rev. Per Cap. Jonesville 2,259 (104)
2006 Burden: 3.52% $827.17 (66) $795.79 (77) Yadkinville 2,800 (154)
Property Tax/Income Property Tax/Income
Change FY07-08: 4.35% 1.89% (45) 1.78% (62)
Rank: 90 (2008), 93 (2007) Property Tax Per Cap. Property Tax Per Cap.
$521.81 (50) $498.98 (57)
Population: 37,850 Sales Tax/Income Sales Tax/Income
Per Capita Income: $27,611 0.74% (43) 0.75% (48)
Rank: 62 (Pop.), 57 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$203.28 (50) $211.07 (53)

Yancey County Rev./Income County Rev./Income Burnsville 1,652 (—)


2008 Burden: 3.38% 3.38% (31) 3.40% (33)
2007 Burden: 4.01% County Rev. Per Cap. County Rev. Per Cap.
2006 Burden: 4.00% $770.06 (81) $801.08 (75)
Property Tax/Income Property Tax/Income
Change FY07-08: -15.78% 2.04% (34) 2.04% (29)
Rank: 94 (2008), 76 (2007) Property Tax Per Cap. Property Tax Per Cap.
$464.36 (71) $479.98 (63)
Population: 18,550 Sales Tax/Income Sales Tax/Income
Per Capita Income: $22,797 1.01% (9) 1.02% (10)
Rank: 85 (Pop.), 99 (PCI) Sales Tax Per Capita Sales Tax Per Capita
$230.05 (24) $239.53 (25)
Per Capita Income: 26,702
Rank: 62 (Pop.), 59 (PCI)

* Rank within relevant population range. policy report


28 by the numbers | appendix a summary

Appendix A Summary

COUNTY REVENUE As % of Prop. Tax Revenue As % of Sales Tax Revenue As % of
County PER CAPITA (RANK) PCPI (Rank) PER CAPITA (RANK) PCPI (Rank) PER CAPITA (RANK) PCPI (Rank)

Alamance $775.71 (80) 2.62% (84) $450.63 (81) 1.52% (86) $191.94 (68) 0.65% (64)
Alexander $761.14 (84) 2.68% (83) $388.33 (93) 1.37% (94) $202.87 (53) 0.72% (52)
Alleghany $1,099.04 (22) 4.24% (12) $677.66 (24) 2.62% (9) $227.27 (29) 0.88% (16)
Anson $810.61 (70) 3.09% (54) $521.70 (51) 1.99% (35) $153.95 (95) 0.59% (81)
Ashe $942.73 (45) 3.63% (22) $536.62 (48) 2.07% (30) $240.68 (17) 0.93% (12)
Avery $1,292.04 (8) 5.24% (5) $833.22 (7) 3.38% (4) $328.46 (3) 1.33% (2)
Beaufort $866.64 (55) 2.97% (63) $555.24 (44) 1.90% (43) $228.54 (26) 0.78% (36)
Bertie $737.75 (91) 2.88% (75) $422.08 (86) 1.65% (77) $154.78 (94) 0.60% (76)
Bladen $1,780.15 (4) 6.84% (3) $602.26 (40) 2.31% (18) $205.09 (48) 0.79% (34)
Brunswick $1,396.60 (5) 4.75% (7) $974.87 (4) 3.32% (5) $231.91 (22) 0.79% (33)
Buncombe $1,161.17 (17) 3.48% (26) $697.00 (20) 2.09% (29) $266.87 (14) 0.80% (32)
Burke $668.09 (97) 2.42% (95) $414.75 (88) 1.50% (89) $99.64 (98) 0.36% (98)
Cabarrus $1,011.35 (34) 2.97% (65) $632.76 (32) 1.86% (52) $224.50 (32) 0.66% (62)
Caldwell $747.93 (89) 2.75% (81) $455.36 (79) 1.67% (73) $176.69 (81) 0.65% (65)
Camden $1,227.72 (12) 4.04% (15) $803.90 (9) 2.65% (8) $168.21 (88) 0.55% (90)
Carteret $1,227.52 (13) 3.58% (24) $769.41 (11) 2.25% (20) $276.99 (11) 0.81% (28)
Caswell $764.97 (83) 2.95% (67) $389.33 (92) 1.50% (90) $171.68 (85) 0.66% (61)
Catawba $974.43 (39) 3.14% (50) $531.59 (49) 1.71% (69) $230.11 (23) 0.74% (42)
Chatham $1,226.14 (14) 2.93% (70) $824.51 (8) 1.97% (37) $209.71 (44) 0.50% (94)
Cherokee $1,042.51 (30) 4.51% (8) $556.29 (43) 2.41% (17) $266.95 (13) 1.15% (3)
Chowan $1,085.42 (25) 3.67% (19) $553.90 (45) 1.87% (51) $228.01 (27) 0.77% (37)
Clay $1,105.07 (20) 4.51% (9) $632.96 (31) 2.58% (11) $279.65 (9) 1.14% (4)
Cleveland $721.67 (92) 2.56% (90) $390.45 (91) 1.39% (93) $163.01 (90) 0.58% (85)
Columbus $870.69 (54) 3.16% (48) $516.39 (54) 1.87% (50) $185.78 (74) 0.67% (58)
Craven $857.07 (58) 2.58% (88) $440.94 (83) 1.33% (96) $208.82 (45) 0.63% (73)
Cumberland $827.78 (65) 2.26% (97) $489.35 (63) 1.34% (95) $177.94 (78) 0.49% (95)
Currituck $2,163.21 (2) 6.69% (4) $1,095.12 (2) 3.39% (3) $346.33 (2) 1.07% (7)
Dare $2,590.24 (1) 7.30% (1) $1,416.96 (1) 3.99% (1) $535.11 (1) 1.51% (1)
Davidson $742.70 (90) 2.53% (92) $471.84 (67) 1.61% (79) $175.52 (83) 0.60% (78)
Davie $997.45 (37) 2.88% (74) $624.03 (37) 1.80% (58) $192.64 (65) 0.56% (89)
Duplin $844.91 (61) 3.35% (32) $464.25 (72) 1.84% (56) $185.60 (75) 0.74% (44)
Durham $1,107.07 (19) 2.97% (64) $798.30 (10) 2.14% (27) $220.10 (37) 0.59% (79)
Edgecombe $819.41 (67) 3.08% (55) $464.10 (73) 1.74% (64) $155.26 (93) 0.58% (84)
Forsyth $968.11 (40) 2.57% (89) $643.61 (29) 1.71% (70) $217.01 (38) 0.58% (86)
Franklin $960.12 (43) 3.47% (27) $578.85 (42) 2.09% (28) $198.52 (60) 0.72% (51)
Gaston $967.55 (41) 3.06% (56) $611.25 (39) 1.94% (40) $196.15 (61) 0.62% (74)
Gates $757.55 (85) 3.12% (52) $458.37 (76) 1.89% (46) $176.46 (82) 0.73% (49)
Graham Did not submit AFIR data
Granville $750.00 (88) 2.91% (71) $482.40 (65) 1.87% (49) $162.22 (92) 0.63% (72)
Greene $689.57 (95) 2.94% (68) $369.78 (95) 1.58% (81) $170.80 (86) 0.73% (46)
Guilford $961.46 (42) 2.60% (85) $665.03 (26) 1.80% (59) $191.19 (69) 0.52% (93)
Halifax $841.66 (62) 3.35% (34) $481.39 (66) 1.91% (42) $201.40 (55) 0.80% (31)
Harnett $876.64 (53) 3.29% (36) $417.64 (87) 1.57% (85) $194.13 (63) 0.73% (45)
Haywood $1,066.33 (26) 3.63% (21) $654.76 (28) 2.23% (21) $243.07 (16) 0.83% (25)
Henderson $1,061.06 (27) 3.17% (47) $630.88 (33) 1.88% (47) $227.75 (28) 0.68% (57)
Hertford $798.15 (74) 3.20% (41) $460.42 (75) 1.85% (54) $213.76 (42) 0.86% (18)
Hoke Did not submit AFIR data
Hyde $1,896.02 (3) 6.94% (2) $1,044.95 (3) 3.83% (2) $298.17 (5) 1.09% (5)
Iredell $1,006.86 (35) 3.17% (45) $614.83 (38) 1.94% (39) $238.59 (19) 0.75% (39)
Jackson $1,186.23 (15) 4.27% (11) $680.27 (23) 2.45% (15) $299.65 (4) 1.08% (6)

j o h n l o c k e f o u n d at i o n
by the numbers | appendix a summary 29

COUNTY REVENUE As % of Prop. Tax Revenue As % of Sales Tax Revenue As % of


County PER CAPITA (RANK) PCPI (Rank) PER CAPITA (RANK) PCPI (Rank) PER CAPITA (RANK) PCPI (Rank)

Johnston $939.90 (46) 3.01% (59) $579.41 (41) 1.85% (53) $225.08 (31) 0.72% (50)
Jones $700.98 (93) 2.43% (94) $457.90 (77) 1.59% (80) $162.70 (91) 0.56% (88)
Lee $958.12 (44) 3.19% (43) $655.54 (27) 2.18% (23) $200.22 (58) 0.67% (59)
Lenoir $846.04 (60) 2.86% (76) $510.42 (56) 1.72% (66) $203.20 (51) 0.69% (56)
Lincoln $1,045.93 (29) 3.43% (28) $625.55 (36) 2.05% (31) $221.81 (36) 0.73% (47)
Macon $1,249.97 (11) 4.39% (10) $728.23 (15) 2.56% (12) $287.45 (7) 1.01% (8)
Madison $778.87 (78) 3.11% (53) $487.25 (64) 1.95% (38) $146.96 (97) 0.59% (82)
Martin $894.35 (49) 3.22% (39) $505.44 (58) 1.82% (57) $235.68 (20) 0.85% (19)
McDowell $768.24 (82) 3.14% (49) $401.15 (90) 1.64% (78) $221.94 (35) 0.91% (14)
Mecklenburg $1,383.36 (6) 3.04% (57) $929.13 (6) 2.04% (33) $286.80 (8) 0.63% (70)
Mitchell $793.98 (76) 3.35% (33) $407.31 (89) 1.72% (67) $239.06 (18) 1.01% (10)
Montgomery $796.65 (75) 3.03% (58) $492.17 (61) 1.87% (48) $169.87 (87) 0.65% (66)
Moore $977.62 (38) 2.59% (87) $629.98 (34) 1.67% (74) $222.99 (34) 0.59% (80)
Nash $754.63 (87) 2.41% (96) $470.74 (68) 1.50% (91) $188.07 (71) 0.60% (77)
New Hanover $1,271.83 (9) 3.59% (23) $764.64 (13) 2.16% (26) $289.53 (6) 0.82% (26)
Northampton $1,126.17 (18) 3.97% (16) $714.20 (17) 2.52% (14) $153.21 (96) 0.54% (91)
Onslow $666.04 (98) 1.89% (98) $332.94 (97) 0.95% (98) $206.66 (46) 0.59% (83)
Orange $1,317.06 (7) 3.00% (60) $957.95 (5) 2.18% (22) $178.08 (77) 0.41% (97)
Pamlico $1,089.23 (23) 3.40% (30) $694.08 (21) 2.17% (25) $203.04 (52) 0.63% (69)
Pasquotank $863.69 (56) 3.34% (35) $384.08 (94) 1.49% (92) $216.93 (39) 0.84% (22)
Pender $1,001.01 (36) 3.75% (18) $673.90 (25) 2.53% (13) $200.36 (57) 0.75% (41)
Perquimans $892.51 (50) 3.17% (46) $519.45 (53) 1.85% (55) $187.33 (73) 0.67% (60)
Person $1,162.20 (16) 4.19% (13) $723.05 (16) 2.61% (10) $223.08 (33) 0.81% (29)
Pitt $803.23 (73) 2.59% (86) $466.94 (69) 1.51% (88) $195.17 (62) 0.63% (71)
Polk $1,103.22 (21) 2.85% (77) $734.37 (14) 1.90% (44) $200.19 (59) 0.52% (92)
Randolph $693.49 (94) 2.55% (91) $427.65 (85) 1.57% (84) $177.28 (79) 0.65% (63)
Richmond $814.73 (68) 3.19% (44) $503.57 (59) 1.97% (36) $192.23 (67) 0.75% (40)
Robeson $680.04 (96) 2.96% (66) $361.57 (96) 1.58% (82) $192.42 (66) 0.84% (23)
Rockingham $808.55 (72) 2.93% (69) $489.91 (62) 1.78% (60) $175.33 (84) 0.64% (68)
Rowan $811.14 (69) 2.76% (80) $521.22 (52) 1.77% (61) $167.88 (89) 0.57% (87)
Rutherford $862.19 (57) 3.23% (37) $512.64 (55) 1.92% (41) $214.46 (40) 0.80% (30)
Sampson $789.86 (77) 2.97% (62) $453.75 (80) 1.71% (71) $193.37 (64) 0.73% (48)
Scotland $886.31 (52) 3.64% (20) $552.99 (46) 2.27% (19) $214.21 (41) 0.88% (15)
Stanly $809.37 (71) 2.81% (78) $493.69 (60) 1.71% (68) $176.74 (80) 0.61% (75)
Stokes $755.02 (86) 2.78% (79) $457.50 (78) 1.69% (72) $190.56 (70) 0.70% (53)
Surry $913.08 (47) 3.20% (40) $449.06 (82) 1.58% (83) $249.45 (15) 0.88% (17)
Swain $839.91 (63) 3.43% (29) $313.11 (98) 1.28% (97) $229.77 (25) 0.94% (11)
Transylvania $1,261.89 (10) 3.96% (17) $768.50 (12) 2.41% (16) $267.71 (12) 0.84% (21)
Tyrrell $1,019.54 (33) 4.13% (14) $700.84 (18) 2.84% (7) $201.15 (56) 0.81% (27)
Union $1,024.73 (32) 3.19% (42) $698.76 (19) 2.18% (24) $204.58 (49) 0.64% (67)
Vance $833.36 (64) 3.12% (51) $461.82 (74) 1.73% (65) $226.48 (30) 0.85% (20)
Wake $1,048.55 (28) 2.51% (93) $693.12 (22) 1.66% (75) $187.45 (72) 0.45% (96)
Warren $1,040.35 (31) 4.78% (6) $635.47 (30) 2.92% (6) $182.37 (76) 0.84% (24)
Washington $848.73 (59) 3.22% (38) $464.80 (70) 1.77% (62) $206.48 (47) 0.78% (35)
Watauga $1,089.10 (24) 3.56% (25) $627.41 (35) 2.05% (32) $277.97 (10) 0.91% (13)
Wayne $778.65 (79) 2.69% (82) $437.60 (84) 1.51% (87) $201.45 (54) 0.70% (54)
Wilkes $887.75 (51) 2.90% (73) $509.17 (57) 1.66% (76) $235.35 (21) 0.77% (38)
Wilson $895.97 (48) 2.91% (72) $541.33 (47) 1.76% (63) $212.50 (43) 0.69% (55)
Yadkin $827.17 (66) 3.00% (61) $521.81 (50) 1.89% (45) $203.28 (50) 0.74% (43)
Yancey $770.06 (81) 3.38% (31) $464.36 (71) 2.04% (34) $230.05 (24) 1.01% (9)

policy report
30 by the numbers | characteristics of n.c. counties

Characteristics of N.C. Counties


PER CAPITA POP. % Change TAX RATE REVALUE
County PERSONAL INCOME Rank POPULATION Rank 2000–2008 ACTUAL/EFFECT. YEAR

Alamance $29,575 38 143,154 18 9.44% $0.5800 /$0.5248 2001


Alexander $28,349 50 36,656 66 9.09% $0.5350 /$0.5193 2007
Alleghany $25,905 77 11,088 94 3.82% $0.4300 /$0.4300 2007
Anson $26,196 73 25,332 74 0.23% $0.8940 /$0.6824 2002
Ashe $25,962 75 26,003 73 6.64% $0.3950 /$0.3440 2006
Avery $24,656 88 18,292 86 6.55% $0.3900 /$0.3211 2006
Beaufort $29,175 43 46,070 55 2.47% $0.6000 /$0.4055 2002
Bertie $25,656 80 19,971 82 1.08% $0.7800 /$0.6756 2004
Bladen $26,033 74 32,500 69 0.69% $0.7400 /$0.7400 2007
Brunswick $29,379 40 99,440 26 35.96% $0.3050 /$0.3028 2007
Buncombe $33,347 18 225,609 7 9.35% $0.5250 /$0.4589 2006
Burke $27,595 58 88,439 31 -0.79% $0.5200 /$0.5200 2007
Cabarrus $34,099 16 164,384 12 25.42% $0.6300 /$0.5666 2004
Caldwell $27,240 62 79,376 33 2.57% $0.6599 /$0.5865 2005
Camden $30,377 34 9,519 97 38.26% $0.5900 /$0.5900 2007
Carteret $34,241 15 63,294 39 6.59% $0.2300 /$0.2300 2007
Caswell $25,917 76 23,508 78 0.03% $0.6720 /$0.5970 2004
Catawba $31,051 28 153,404 15 8.27% $0.5350 /$0.5229 2007
Chatham $41,901 3 59,168 41 19.95% $0.6170 /$0.5547 2005
Cherokee $23,116 97 27,026 72 11.23% $0.5200 /$0.3288 2004
Chowan $29,610 36 14,660 88 3.60% $0.5600 /$0.4964 2006
Clay $24,519 89 10,326 95 17.68% $0.4300 /$0.2413 2002
Cleveland $28,151 51 97,144 27 0.92% $0.7300 /$0.6170 2004
Columbus $27,592 59 54,460 49 -0.53% $0.8150 /$0.6822 2005
Craven $33,242 19 96,406 28 5.34% $0.6100 /$0.4185 2002
Cumberland $36,548 10 313,616 5 3.52% $0.8800 /$0.7568 2003
Currituck $32,346 20 23,731 76 30.46% $0.3200 /$0.2363 2005
Dare $35,490 11 34,272 67 14.37% $0.2600 /$0.2160 2005
Davidson $29,332 42 156,400 14 6.21% $0.5400 /$0.5400 2007
Davie $34,594 14 40,447 61 16.11% $0.6600 /$0.6204 2005
Duplin $25,214 83 53,133 50 8.30% $0.7900 /$0.5609 2001
Durham $37,308 8 254,740 6 14.07% $0.8340 /$0.7217 2001
Edgecombe $26,605 69 51,813 51 -6.82% $0.9400 /$0.7241 2001
Forsyth $37,600 7 338,679 4 10.66% $0.6960 /$0.6520 2005
Franklin $27,685 56 56,456 45 19.46% $0.8225 /$0.7403 2004
Gaston $31,585 25 200,972 8 5.59% $0.8400 /$0.8137 2007
Gates $24,302 93 11,819 93 12.39% $0.9750 /$0.4873 2001
Graham $25,487 82 8,144 98 1.89% $0.6050 /$0.3268 2002
Granville $25,763 79 55,667 47 14.78% $0.7550 /$0.6652 2002
Greene $23,442 96 21,110 80 11.26% $0.7460 /$0.7197 2005
Guilford $37,013 9 460,780 3 9.44% $0.6914 /$0.6411 2004
Halifax $25,153 84 55,352 48 -3.52% $0.6800 /$0.6685 2007
Harnett $26,612 68 106,506 24 16.93% $0.7350 /$0.6157 2003
Haywood $29,356 41 57,031 44 5.55% $0.4970 /$0.4292 2006
Henderson $33,500 17 102,142 25 14.52% $0.4620 /$0.4525 2007
Hertford $24,923 86 23,730 77 3.28% $0.9100 /$0.7490 2003
Hoke $24,050 94 42,932 59 27.58% $0.7000 /$0.6758 2006
Hyde $27,312 61 5,447 99 -6.51% $0.7150 /$0.4742 2003
Iredell $31,715 24 150,421 17 22.63% $0.4450 /$0.4423 2007
Jackson $27,762 54 36,815 65 11.15% $0.3600/$0.3153 2004

j o h n l o c k e f o u n d at i o n
by the numbers | characteristics of n.c. counties 31

PER CAPITA POP. % Change TAX RATE REVALUE


County PERSONAL INCOME Rank POPULATION Rank 2000–2008 ACTUAL/EFFECT. YEAR

Johnston $31,238 27 157,296 13 29.04% $0.7800 /$0.6962 2003


Jones $28,860 45 10,315 96 -0.80% $0.6800 /$0.5904 2006
Lee $30,052 35 56,376 46 14.66% $0.7500 /$0.7500 2007
Lenoir $29,600 37 57,642 43 -3.32% $0.8400 /$0.7722 2001
Lincoln $30,450 33 72,776 36 14.10% $0.6100 /$0.5128 2004
Macon $28,443 48 33,626 68 12.82% $0.2450 /$0.2450 2007
Madison $25,008 85 20,495 81 4.38% $0.5100 /$0.3682 2004
Martin $27,786 53 23,906 75 -6.42% $0.7850 /$0.6397 2001
McDowell $24,447 91 44,064 57 4.54% $0.5500 /$0.4681 2003
Mecklenburg $45,483 1 863,147 1 24.13% $0.8387 /$0.7324 2003
Mitchell $23,710 95 15,950 87 1.68% $0.5200 /$0.3095 2001
Montgomery $26,270 72 27,588 71 2.84% $0.5800 /$0.4466 2004
Moore $37,800 6 83,932 32 12.26% $0.4450 /$0.4450 2007
Nash $31,374 26 92,915 29 6.33% $0.7000 /$0.5795 2001
New Hanover $35,461 12 189,922 9 18.46% $0.4200 /$0.4075 2007
Northampton $28,389 49 21,235 79 -3.85% $0.7800 /$0.7649 2007
Onslow $35,222 13 169,302 11 12.60% $0.5030 /$0.4495 2006
Orange $43,844 2 127,344 22 10.22% $0.9500 /$0.7898 2005
Pamlico $32,036 22 12,947 91 0.10% $0.6525 /$0.2774 2004
Pasquotank $25,822 78 40,880 60 17.14% $0.5000 /$0.4321 2006
Pender $26,669 67 50,430 52 22.75% $0.6500 /$0.4009 2003
Perquimans $28,122 52 12,722 92 11.91% $0.6700 /$0.3940 2000
Person $27,706 55 37,640 63 5.66% $0.7000 /$0.6360 2005
Pitt $30,984 29 151,970 16 13.65% $0.7100 /$0.6252 2004
Polk $38,715 5 19,040 84 3.91% $0.6800 /$0.4227 2001
Randolph $27,160 63 139,422 19 6.86% $0.5350 /$0.5177 2007
Richmond $25,574 81 46,672 53 0.25% $0.9300 /$0.8047 2004
Robeson $22,943 98 129,425 21 5.02% $0.8000 /$0.7178 2005
Rockingham $27,550 60 91,646 30 -0.31% $0.7050 /$0.6328 2003
Rowan $29,407 39 136,486 20 4.72% $0.5950 /$0.5937 2007
Rutherford $26,702 66 62,926 40 0.04% $0.5300 /$0.4963 2007
Sampson $26,553 70 64,522 38 7.25% $0.8100 /$0.6919 2003
Scotland $24,326 92 36,830 64 2.31% $1.0600 /$0.9709 2003
Stanly $28,803 46 59,158 42 1.82% $0.6700 /$0.6068 2005
Stokes $27,141 64 46,257 54 3.46% $0.6000 /$0.5510 2005
Surry $28,497 47 73,150 35 2.73% $0.6300 /$0.5686 2004
Swain $24,500 90 13,889 89 7.06% $0.3300 /$0.2397 2005
Transylvania $31,837 23 30,758 70 4.85% $0.5400 /$0.4142 2002
Tyrrell $24,714 87 4,290 100 3.40% $0.7400 /$0.5495 2005
Union $32,086 21 182,344 10 47.32% $0.7111 /$0.5975 2004
Vance $26,730 65 43,583 58 1.46% $0.9200 /$0.6827 2000
Wake $41,714 4 832,590 2 32.61% $0.6780 /$0.5513 2000
Warren $21,770 100 19,919 83 -0.27% $0.8400 /$0.3479 2001
Washington $26,323 71 13,214 90 -3.71% $0.7900 /$0.6484 2005
Watauga $30,568 32 44,696 56 4.69% $0.3130 /$0.2630 2006
Wayne $28,974 44 115,225 23 1.67% $0.7640 /$0.6719 2003
Wilkes $30,659 31 67,182 37 2.36% $0.5700 /$0.5624 2007
Wilson $30,833 30 77,970 34 5.63% $0.7600 /$0.6660 2000
Yadkin $27,611 57 37,850 62 4.12% $0.7600 /$0.6721 2005
Yancey $22,797 99 18,550 85 4.37% $0.5000 /$0.3167 2000
Note: Data for Fiscal Year 2008.
policy report
32 by the numberS | Appendix b: Local Government Costs by Municipality

2008 Combined County & Municipal Revenues by Municipality


appendi x B

Municipalities with populations GREATER THAN 25,000 (33 municipalities, 32 ranked)

Local Property Sales


Revenues 2008 2007 Tax Burden 2008 2007 Tax Burden 2008 2007
MUNICIPALITY COUNTY PER CAPITA RANK RANK PER CAPITA RANK RANK PER CAPITA RANK RANK
HIGHER BURDEN — UPPER QUARTILE
Charlotte Mecklenburg $2,587.27 1 1 $1,422.76 3 2 $522.47 1 1
Mooresville Iredell $2,286.46 2 6 $1,486.95 2 3 $473.87 4 5
Asheville Buncombe $2,257.58 3 2 $1,246.90 6 5 $481.47 2 2
Chapel Hill Orangea $2,252.58 4 3 $1,508.39 1 1 $357.53 21 23
Wilmington New Hanover $2,125.46 5 5 $1,176.29 10 8 $454.72 5 4
Durham Durham $2,030.80 6 7 $1,289.39 4 7 $394.17 10 8
Cary Wake $1,996.48 7 4 $1,132.62 12 13 $369.93 17 15
Hickory Catawba $1,976.50 8 13 $1,108.02 14 19 $453.13 6 6

AVERAGE BURDEN — SECOND AND THIRD QUARTILES


Greensboro Guilford $1,971.36 9 12 $1,208.38 9 10 $357.88 20 19
Raleigh Wake $1,959.73 10 11 $1,105.28 15 14 $378.98 13 12
High Point Guilforda $1,958.06 11 8 $1,231.54 8 9 $352.09 24 22
Huntersville Mecklenburg $1,949.24 12 9 $1,272.61 5 4 $371.03 16 10
Monroe Union $1,915.04 13 10 $1,123.20 13 17 $340.38 26 24
Matthews Mecklenburg $1,881.76 14 15 $1,246.76 7 6 $375.41 15 13
Concord Cabarrus $1,870.85 15 16 $1,166.20 11 11 $403.82 8 7
Winston-Salem Forsyth $1,822.39 16 17 $1,089.61 17 16 $356.64 22 20
Salisbury Rowan $1,794.71 17 20 $1,052.92 19 20 $336.16 29 30
Apex Wake $1,790.65 18 18 $1,101.65 16 15 $377.77 14 17
Statesville Iredell $1,762.23 19 21 $1,025.36 20 23 $478.87 3 3
New Bern Craven $1,680.55 20 19 $883.06 24 27 $405.45 7 9
Sanford Lee $1,667.69 21 25 $1,073.41 18 18 $397.96 9 14
Gastonia Gaston $1,630.21 22 26 $976.49 21 21 $333.40 30 31
Wilson Wilson $1,629.77 23 23 $875.71 25 25 $339.98 27 32
Burlington Alamance $1,596.16 24 24 $915.94 23 22 $381.29 12 16

LOWER BURDEN — LOWER QUARTILE


Greenville Pitt $1,581.31 25 22 $811.93 28 28 $383.07 11 11
Rocky Mount Nasha $1,552.19 26 27 $787.09 30 29 $358.17 19 26
Kannapolis Cabarrusa $1,527.46 27 29 $918.49 22 24 $338.58 28 29
Goldsboro Wayne $1,421.47 28 30 $777.19 31 30 $365.13 18 25
Fayetteville Cumberland $1,419.84 29 28 $791.16 29 26 $352.42 23 27
Thomasville Davidson $1,385.07 30 31 $851.71 26 31 $350.00 25 28
Indian Trail Union $1,235.96 31 32 $842.70 27 32 $236.14 32 33
Jacksonville Onslow $1,092.66 32 33 $513.04 33 33 $316.72 31 18

NOT RANKED (INCOMPLETE DATA):


Wake Forestb Wake — — 14 $1,130.81 — 12 — — 21

Municipalities with populations of 5,000–24,999 (89 municipalities, 87 ranked)



HIGHER BURDEN — UPPER QUARTILE
Kill Devil Hills Dare $4,134.62 1 1 $2,175.83 1 1 $800.29 1 1
Carolina Beach New Hanover $2,689.15 2 2 $1,473.86 6 9 $518.74 3 3
Oak Island Brunswick $2,647.19 3 3 $1,617.19 3 5 $470.08 7 4
Cornelius Mecklenburg $2,423.88 4 4 $1,719.02 2 2 $399.95 25 24
Morrisville Wake $2,334.73 5 8 $1,469.78 7 8 $374.32 38 35
Pineville Mecklenburg $2,281.83 6 6 $1,432.69 8 7 $421.84 20 16
Morehead City Carteret $2,257.56 7 11 $1,327.55 10 14 $475.24 6 6
Holly Springs Wake $2,207.30 8 7 $1,159.67 20 19 $360.28 44 44
Hillsborough Orange $2,185.26 9 9 $1,541.69 4 4 $350.35 58 47
Boone Watauga $2,168.56 10 25 $1,307.06 11 36 $559.13 2 2
Brevard Transylvania $2,140.66 11 14 $1,238.19 13 11 $433.14 17 15
Carrboro Orange $2,131.09 12 12 $1,481.55 5 6 $354.47 50 46
Davidson Mecklenburg $2,053.52 13 10 $1,352.65 9 10 $393.18 27 25
Southern Pines Moore $2,033.80 14 29 $1,213.30 15 27 $447.10 12 9
Pinehurst Moore $2,012.36 15 22 $1,299.32 12 20 $442.88 13 12

j o h n l o c k e f o u n d at i o n
by the numbers | Appendix b: Local Government Costs by Municipality 33

Local Property Sales


Revenues 2008 2007 Tax Burden 2008 2007 Tax Burden 2008 2007
MUNICIPALITY COUNTY PER CAPITA RANK RANK PER CAPITA RANK RANK PER CAPITA RANK RANK

Waynesville Haywood $2,006.82 16 16 $1,078.44 28 22 $476.47 5 7


Fuquay-Varina Wake $1,986.57 17 13 $1,144.22 23 18 $357.83 47 41
Clayton Johnston $1,971.21 18 21 $1,134.38 25 32 $395.73 26 20
Mount Airy Surry $1,946.32 19 18 $1,040.09 33 23 $498.44 4 5
Leland Brunswick $1,934.58 20 27 $1,147.69 22 25 $450.44 10 28
Kernersville Forsyth $1,919.09 21 5 $1,196.64 17 3 $407.03 22 27
Black Mountain Buncombe $1,917.56 22 19 $1,053.38 32 24 $404.46 23 22

AVERAGE BURDEN — SECOND AND THIRD QUARTILES


Dunn Harnett $1,909.89 23 15 $1,095.55 26 21 $352.00 54 60
Roxboro Person $1,891.39 24 24 $1,175.60 19 17 $377.06 36 39
Hendersonville Henderson $1,876.77 25 17 $1,155.84 21 29 $430.66 18 23
Garner Wake $1,870.87 26 23 $1,222.45 14 13 $374.55 37 34
Washington Beaufort $1,859.70 27 26 $934.09 40 41 $459.65 8 10
Edenton Chowan $1,784.69 28 32 $819.45 55 53 $339.80 62 56
Conover Catawba $1,776.04 29 35 $1,069.05 30 34 $454.84 9 14
Smithfield Johnston $1,762.65 30 30 $996.01 35 31 $388.43 28 21
Knightdale Wake $1,746.95 31 33 $1,070.07 29 26 $366.21 41 55
Mebane Alamancea $1,742.22 32 20 $1,138.82 24 16 $365.93 42 40
Siler City Chatham $1,732.28 33 34 $1,060.80 31 28 $422.03 19 19
Mint Hill Mecklenburg $1,732.22 34 31 $1,180.82 18 15 $350.78 57 48
Harrisburg Cabarrus $1,730.70 35 28 $1,201.37 16 12 $332.60 66 71
Fletcher Henderson $1,704.51 36 36 $1,034.22 34 35 $421.10 21 18
Lincolnton Lincoln $1,670.47 37 38 $988.11 38 38 $442.79 14 11
Wendell Wake $1,644.61 38 37 $989.03 37 37 $370.75 39 42
Belmont Gaston $1,634.23 39 43 $1,078.79 27 33 $334.16 64 64
Henderson Vance $1,626.67 40 53 $776.76 62 49 $380.27 35 26
Whiteville Columbus $1,616.06 41 40 $869.56 47 45 $356.91 48 62
Gibsonville Alamancea $1,607.16 42 42 $922.75 41 40 $359.20 45 65
Newton Catawba $1,603.10 43 45 $883.61 44 54 $449.90 11 13
Forest City Rutherford $1,575.69 44 75 $757.82 63 81 $318.81 69 72
Reidsville Rockingham $1,568.13 45 44 $984.45 39 39 $351.03 55 59
Albemarle Stanly $1,563.74 46 46 $841.22 52 48 $353.67 51 49
Clinton Sampson $1,553.63 47 48 $783.63 61 58 $386.66 30 33
Kinston Lenoir $1,546.57 48 50 $850.73 50 46 $332.77 65 61
Williamston Martin $1,545.84 49 41 $870.37 46 42 $401.71 24 43
Tarboro Edgecombe $1,529.99 50 47 $749.57 66 62 $310.37 72 74
Roanoke Rapids Halifax $1,523.84 51 55 $851.24 48 50 $326.36 68 70
Cherryville Gaston $1,515.11 52 52 $884.41 43 44 $338.92 63 68
Morganton Burke $1,483.80 53 54 $870.71 45 51 $290.68 76 78
Elizabeth City Pasquotank $1,458.61 54 49 $649.37 83 83 $368.84 40 38
Lumberton Robeson $1,456.52 55 51 $725.56 75 75 $388.17 29 36
Hamlet Richmond $1,450.78 56 62 $800.66 56 67 $383.81 34 30
Asheboro Randolph $1,447.76 57 63 $896.94 42 47 $354.76 49 53
Selma Johnston $1,429.19 58 61 $822.30 54 55 $311.24 71 67
Eden Rockingham $1,421.52 59 56 $795.44 58 56 $351.02 56 58
Stallings Union $1,418.42 60 59 $994.73 36 43 $288.87 77 75
Rockingham Richmond $1,408.70 61 68 $784.24 60 70 $384.27 32 31
Lenoir Caldwell $1,403.11 62 57 $799.76 57 68 $348.92 61 63
Spring Lake Cumberland $1,403.00 63 60 $744.89 67 66 $358.28 46 54
Lexington Davidson $1,402.86 64 74 $843.64 51 61 $349.38 60 52
Oxford Granville $1,399.36 65 58 $756.18 64 73 $328.20 67 45

LOWER BURDEN — LOWER QUARTILE


Bessemer City Gaston $1,397.48 66 67 $850.96 49 52 $268.97 82 81
Hope Mills Cumberland $1,394.01 67 65 $741.55 69 69 $363.30 43 50
Marion McDowell $1,378.08 68 66 $665.32 81 82 $436.19 16 17
Mills River Henderson $1,372.13 69 71 $730.82 73 78 $437.13 15 8
Graham Alamance $1,372.02 70 70 $742.90 68 64 $384.07 33 37
Wadesboro Anson $1,343.16 71 69 $830.09 53 57 $308.00 74 69
Laurinburg Scotland $1,330.47 72 73 $738.69 71 63 $280.52 78 79
King Stokes $1,319.82 73 72 $749.81 65 65 $309.43 73 76
Elon Alamance $1,288.09 74 76 $691.92 80 76 $385.64 31 29

policy report
34 by the numbers | Appendix b: Local Government Costs by Municipality

Local Property Sales


Revenues 2008 2007 Tax Burden 2008 2007 Tax Burden 2008 2007
MUNICIPALITY COUNTY PER CAPITA RANK RANK PER CAPITA RANK RANK PER CAPITA RANK RANK

Kings Mountain Clevelanda $1,287.99 75 77 $658.65 82 79 $272.02 80 83


Shelby Cleveland $1,279.40 76 78 $727.17 74 72 $306.01 75 77
Archdale Randolph $1,272.25 77 79 $704.71 78 85 $349.41 59 57
Lewisville Forsyth $1,183.31 78 80 $794.50 59 59 $269.47 81 82
Clemmons Forsyth $1,157.66 79 81 $740.96 70 71 $250.65 83 84
Havelock Craven $1,150.39 80 82 $587.25 85 86 $279.62 79 80
Weddington Union $1,100.54 81 83 $738.23 72 80 $217.76 84 85
Butner Granvillef $1,063.39 82 — $643.44 84 — $311.55 70 —
Summerfield Guilford $1,055.84 83 84 $723.97 76 74 $208.51 85 86
Unionville Union $1,050.63 84 85 $708.89 77 84 $208.12 86 87
Sawmills Caldwell $1,032.10 85 87 $520.28 86 87 $352.54 53 73
Pleasant Garden Guilford $1,018.51 86 86 $698.19 79 77 $201.56 87 88
Trinity Randolph $948.93 87 88 $501.49 87 88 $353.61 52 51

NOT RANKED (INCOMPLETE DATA):


Mount Hollyb Gaston — — 39 — — 30 — — 66
Wintervilleb Pitt — — 64 — — 60 — — 32

Municipalities with populations of 1,000–4,999 (203 municipalities, 193 ranked)

HIGHER BURDEN — UPPER QUARTILE


Nags Head Dare $5,813.54 1 1 $2,866.49 1 1 $1,044.42 2 1
Manteo Dare $5,417.94 2 2 $2,728.81 2 4 $1,000.52 3 2
Surf City Pender $4,758.32 3 3 $2,616.97 5 2 $1,092.60 1 10
Blowing Rock Watauga $4,543.11 4 4 $2,677.15 3 3 $551.88 13 14
Atlantic Beach Carteret $4,248.62 5 7 $2,653.89 4 8 $829.19 6 7
Kitty Hawk Dare $4,087.11 6 6 $2,147.56 8 6 $794.41 8 6
Lake Lure Rutherford $4,072.46 7 11 $2,471.22 6 11 $893.31 4 3
Southern Shores Dare $3,877.66 8 9 $2,065.51 11 9 $736.18 10 9
Wrightsville Beach New Hanover $3,846.77 9 8 $1,535.20 15 14 $592.06 11 11
Pine Knoll Shores Carteret $3,622.16 10 10 $2,270.30 7 7 $844.64 5 4
Swansboro Onslow $3,518.89 11 5 $861.36 86 78 $485.96 25 65
Emerald Isle Carteret $3,499.48 12 12 $2,086.53 10 10 $750.80 9 8
Troutman Iredell $3,362.94 13 51 $1,177.75 32 53 $475.56 29 46
Biltmore Forest Buncombe $3,155.71 14 14 $2,091.88 9 5 $808.14 7 5
Sunset Beach Brunswick $3,137.67 15 13 $1,880.56 13 13 $466.53 37 20
Shallotte Brunswick $3,065.09 16 18 $1,991.52 12 15 $466.90 36 21
Elizabethtown Bladen $2,628.94 17 20 $1,039.32 53 68 $354.75 112 111
Maggie Valley Haywood $2,596.52 18 17 $1,778.62 14 12 $469.28 32 34
Weaverville Buncombe $2,573.94 19 15 $1,418.44 19 16 $559.89 12 13
Kure Beach New Hanover $2,466.59 20 21 $1,509.90 16 18 $513.95 15 16
Southport Brunswick $2,346.41 21 23 $1,439.91 17 19 $468.48 33 27
Bladenboro Bladen $2,311.90 22 26 $857.96 87 117 $296.45 160 167
Murphy Cherokee $2,295.55 23 24 $1,155.78 35 29 $534.93 14 15
West Jefferson Ashe $2,283.70 24 31 $1,435.65 18 20 $482.48 26 30
Carthage Moore $2,244.39 25 37 $1,083.51 46 69 $445.99 49 42
Tryon Polk $2,204.88 26 25 $1,400.00 20 17 $401.28 61 68
Rolesville Wake $2,193.17 27 22 $1,246.20 27 26 $341.28 128 80
Beaufort Carteret $2,156.49 28 27 $1,241.96 28 27 $499.80 18 29
Wilkesboro Wilkes $2,112.52 29 30 $1,328.19 23 23 $474.20 31 33
Pittsboro Chatham $2,103.92 30 32 $1,294.54 24 25 $424.46 55 53
Waxhaw Union $2,062.57 31 42 $1,377.05 22 28 $390.25 69 81
Zebulon Wake $2,061.78 32 33 $1,397.97 21 21 $376.89 82 71
Sylva Jackson $2,046.53 33 29 $1,166.32 34 30 $510.29 16 18
Canton Haywood $2,019.83 34 34 $1,270.01 25 24 $486.96 23 32
Aberdeen Moore $2,003.51 35 44 $1,211.92 31 47 $441.38 51 48
Youngsville Franklin $2,002.43 36 40 $1,043.10 52 44 $370.70 93 98
Belville Brunswick $1,983.53 37 41 $1,125.18 39 38 $489.74 22 31
Elkin Surry $1,983.05 38 46 $911.11 72 60 $493.55 21 25
Franklin Macon $1,970.41 39 28 $1,131.37 37 31 $450.63 44 35
Cape Carteret Carteret $1,946.24 40 55 $1,234.68 29 37 $432.09 54 55

j o h n l o c k e f o u n d at i o n
by the numbers | Appendix b: Local Government Costs by Municipality 35

Local Property Sales


Revenues 2008 2007 Tax Burden 2008 2007 Tax Burden 2008 2007
MUNICIPALITY COUNTY PER CAPITA RANK RANK PER CAPITA RANK RANK PER CAPITA RANK RANK

Calabash Brunswick $1,944.34 41 39 $1,112.59 42 43 $475.04 30 19


Boiling Spring Lakes Brunswick $1,916.96 42 36 $1,171.83 33 35 $467.06 35 23
Laurel Park Henderson $1,911.46 43 50 $1,126.24 38 41 $448.03 46 39
Bermuda Run Davie $1,907.72 44 19 $976.22 60 50 $387.41 73 60
St. James Brunswick $1,880.22 45 38 $1,253.43 26 33 $411.36 56 17
Cramerton Gaston $1,867.93 46 62 $1,113.16 41 42 $349.90 121 117
Jamestown Guilford $1,861.08 47 45 $1,064.21 48 39 $312.24 150 140
Carolina Shores Brunswick $1,838.98 48 35 $1,091.49 44 48 $457.85 40 22

AVERAGE BURDEN — SECOND AND THIRD QUARTILES


Columbus Polk $1,836.81 49 48 $1,138.45 36 32 $398.71 63 67
Madison Rockingham $1,823.40 50 43 $1,226.55 30 22 $351.26 117 115
Farmville Pitt $1,820.05 51 47 $1,057.25 49 34 $392.16 66 62
North Wilkesboro Wilkes $1,796.78 52 60 $1,051.49 50 55 $476.78 28 54
Pilot Mountain Surry $1,792.79 53 49 $1,004.16 54 49 $495.68 19 24
Navassae Brunswick $1,790.27 54 — $1,114.38 40 — $468.01 34 —
Newport Carteret $1,778.36 55 52 $1,043.99 51 59 $352.45 115 110
Weldon Halifax $1,767.21 56 56 $918.04 67 77 $401.92 60 56
Robbins Moore $1,732.19 57 78 $917.79 68 103 $446.19 48 41
Pinebluff Moore $1,731.01 58 71 $913.98 69 99 $461.71 39 49
Mocksville Davie $1,728.83 59 57 $1,071.56 47 36 $387.48 72 61
Creedmoor Granville $1,714.36 60 58 $1,105.87 43 45 $325.43 141 87
Maiden Catawba $1,701.82 61 61 $954.81 63 67 $452.96 43 37
Mount Pleasant Cabarrus $1,699.34 62 53 $984.69 57 46 $355.12 110 99
Clyde Haywood $1,697.68 63 69 $878.21 80 70 $486.90 24 36
Whispering Pines Moore $1,694.78 64 70 $1,090.71 45 54 $449.10 45 44
Burgaw Pender $1,655.36 65 59 $972.72 61 52 $407.38 57 57
Andrews Cherokee $1,631.86 66 54 $795.05 113 85 $509.09 17 12
Tabor City Columbus $1,612.02 67 74 $831.55 94 93 $358.24 103 124
Dobson Surry $1,611.30 68 16 $744.82 130 123 $495.26 20 26
Wallace Duplin $1,608.94 69 63 $818.90 99 88 $374.51 87 83
Randleman Randolph $1,604.66 70 91 $981.92 58 75 $354.35 113 116
Rutherfordton Rutherford $1,598.22 71 97 $905.74 74 96 $385.46 75 69
Broadway Lee $1,596.03 72 84 $986.89 55 58 $402.58 59 64
Stanley Gaston $1,593.26 73 80 $986.64 56 56 $333.23 137 154
Sparta Alleghany $1,590.44 74 75 $867.63 83 83 $453.07 42 50
Louisburg Franklin $1,587.78 75 73 $884.35 78 71 $312.40 149 146
Jefferson Ashe $1,580.49 76 64 $919.73 66 57 $482.38 27 28
Benson Johnston $1,573.38 77 67 $901.54 75 66 $360.91 99 59
Oakboro Stanly $1,573.36 78 66 $981.53 59 51 $370.34 94 89
Coats Harnett $1,569.27 79 94 $913.88 70 151 $313.35 147 151
Woodfin Buncombe $1,561.46 80 87 $940.00 64 61 $352.60 114 112
Lake Waccamaw Columbus $1,554.29 81 88 $852.53 88 87 $360.10 100 133
Ahoskie Hertford $1,550.20 82 85 $824.53 96 90 $374.35 88 95
Beulaville Duplin $1,548.92 83 81 $773.15 121 109 $374.92 86 88
Bryson City Swain $1,548.21 84 83 $607.85 170 174 $462.89 38 45
Nashville Nash $1,546.33 85 76 $825.17 95 89 $376.35 83 96
Norlina Warren $1,525.37 86 89 $881.93 79 73 $365.98 96 97
Flat Rock Henderson $1,495.21 87 90 $846.46 90 95 $437.07 52 38
Red Springs Robeson $1,492.66 88 109 $678.31 156 163 $389.50 70 79
Lillington Harnett $1,485.11 89 65 $782.26 116 100 $366.44 95 94
Belhaven Beaufort $1,478.01 90 68 $773.34 120 91 $455.19 41 43
Lowell Gaston $1,474.20 91 102 $969.21 62 65 $305.65 155 161
Haw River Alamance $1,470.18 92 101 $835.92 92 79 $384.73 77 72
Mayodan Rockingham $1,467.04 93 95 $876.12 81 72 $350.17 119 120
Spencer Rowan $1,464.86 94 103 $885.58 77 86 $337.44 131 128
Kenly Johnston $1,462.34 95 86 $908.63 73 64 $359.20 102 70
Murfreesboro Hertford $1,456.55 96 106 $761.21 126 112 $355.77 107 107
Long View Catawba $1,454.01 97 111 $771.19 122 140 $444.82 50 51
Midland Cabarrus $1,440.32 98 149 $769.77 123 108 $272.20 173 181
East Spencere Rowan $1,437.28 99 — $912.06 71 — $327.12 138 —
Spring Hope Nash $1,433.09 100 92 $822.60 97 84 $379.83 80 91
Rose Hill Duplin $1,432.88 101 96 $738.77 133 120 $373.68 90 90

policy report
36 by the numbers | Appendix b: Local Government Costs by Municipality

Local Property Sales


Revenues 2008 2007 Tax Burden 2008 2007 Tax Burden 2008 2007
MUNICIPALITY COUNTY PER CAPITA RANK RANK PER CAPITA RANK RANK PER CAPITA RANK RANK

Pembroke Robeson $1,431.99 102 82 $692.18 152 166 $393.12 65 76


Garysburg Northampton $1,429.21 103 153 $850.08 89 149 $289.43 165 165
Jonesville Yadkin $1,425.42 104 99 $874.87 82 74 $356.39 106 108
Chadbourn Columbus $1,421.88 105 100 $737.76 134 130 $357.42 104 125
Franklinton Franklin $1,420.44 106 98 $845.81 91 80 $302.50 158 162
Dallas Gaston $1,410.83 107 119 $812.21 102 106 $256.62 180 187
Roseboro Sampson $1,410.29 108 110 $778.39 118 111 $386.30 74 66
Robersonville Martin $1,410.18 109 93 $751.68 128 105 $345.66 124 150
St. Pauls Robeson $1,391.64 110 123 $670.78 158 176 $390.26 68 78
Warsaw Duplin $1,391.37 111 107 $716.46 143 129 $373.05 91 84
Angier Harnett $1,388.16 112 79 $691.13 153 143 $317.22 146 148
Spruce Pine Mitchell $1,387.24 113 104 $729.95 135 122 $436.08 53 47
Hertford Perquimans $1,385.77 114 108 $704.36 149 131 $375.48 85 92
Ayden Pitt $1,383.03 115 121 $638.27 163 164 $393.67 64 63
Landis Rowan $1,379.44 116 138 $797.09 112 136 $336.75 133 130
Valdese Burke $1,376.58 117 142 $740.96 132 152 $284.64 171 171
Taylorsville Alexander $1,376.13 118 141 $722.37 139 165 $405.70 58 58
Mars Hill Madison $1,375.95 119 113 $862.23 85 76 $326.59 139 153
Rural Hall Forsyth $1,373.99 120 114 $926.43 65 63 $317.26 145 147
Denton Davidson $1,369.90 121 146 $832.28 93 139 $349.84 122 109
Princeton Johnston $1,354.33 122 115 $810.43 105 97 $312.56 148 141
Biscoe Montgomery $1,351.14 123 128 $811.80 103 82 $341.41 127 122
Marshville Union $1,349.39 124 117 $888.49 76 81 $271.82 174 168
Mount Olive Wayne $1,348.05 125 135 $703.81 150 145 $326.42 140 144
Richlands Onslow $1,346.24 126 124 $638.16 164 162 $446.50 47 52
Plymouth Washington $1,343.89 127 133 $701.13 151 142 $334.08 136 164
Rowland Robeson $1,339.57 128 129 $653.84 161 167 $389.44 71 82
Stanfield Stanly $1,335.44 129 125 $821.42 98 94 $356.43 105 103
Four Oaks Johnston $1,325.19 130 118 $766.59 125 114 $304.54 156 149
Mount Gilead Montgomery $1,323.53 131 137 $780.34 117 110 $343.54 125 123
Kenansville Duplin $1,323.24 132 120 $687.51 154 134 $372.93 92 86
Ramseur Randolph $1,323.04 133 134 $804.86 109 115 $362.01 97 100
Boonville Yadkin $1,321.34 134 152 $807.96 107 104 $324.37 142 145
Spindale Rutherford $1,315.31 135 157 $809.22 106 141 $338.90 130 113
Norwood Stanly $1,314.65 136 126 $802.26 111 101 $355.44 109 102
Elm City Wilson $1,314.43 137 72 $782.68 115 40 $324.16 143 180
Magnolia Duplin $1,300.62 138 140 $583.96 175 173 $376.01 84 85
La Grange Lenoir $1,300.44 139 139 $721.69 141 132 $286.81 170 170
Hudson Caldwell $1,295.72 140 162 $746.10 129 155 $355.03 111 142
Enfield Halifax $1,291.06 141 127 $728.61 136 135 $290.25 164 169
Pine Level Johnston $1,285.16 142 132 $767.27 124 116 $297.81 159 156
Erwin Harnett $1,285.09 143 105 $641.47 162 159 $302.55 157 158
Liberty Randolph $1,278.72 144 156 $744.36 131 144 $361.21 98 104
Granite Falls Caldwell $1,274.17 145 150 $722.17 140 153 $337.43 132 135

LOWER BURDEN — LOWER QUARTILE


Lake Park Union $1,272.31 146 144 $865.73 84 92 $262.25 178 177
Trent Woods Craven $1,270.86 147 145 $716.55 142 133 $342.10 126 114
Grifton Pitt $1,267.99 148 122 $668.59 159 150 $381.46 79 74
Ranlo Gaston $1,267.36 149 151 $812.60 101 98 $258.49 179 185
China Grove Rowan $1,262.11 150 155 $776.16 119 118 $336.05 134 131
Maxton Robeson $1,258.57 151 147 $620.48 167 172 $390.51 67 73
Fremont Wayne $1,253.78 152 143 $709.43 146 146 $308.79 153 160
Pinetops Edgecombe $1,253.26 153 159 $613.52 169 175 $310.90 151 155
Yadkinville Yadkin $1,246.92 154 167 $793.98 114 125 $309.33 152 159
Fairmont Robeson $1,243.65 155 148 $616.26 168 168 $385.42 76 77
Wingate Union $1,235.99 156 158 $814.07 100 124 $242.35 181 184
Wilson’s Mills Johnston $1,214.33 157 164 $756.37 127 121 $292.90 163 179
Walkertown Forsyth $1,209.39 158 165 $804.98 108 102 $269.62 176 183
Marvin Union $1,201.80 159 160 $811.42 104 127 $241.91 182 186
Troy Montgomery $1,201.22 160 163 $681.49 155 147 $339.99 129 121
Walnut Cove Stokes $1,195.06 161 161 $704.65 148 137 $295.97 161 163
River Bend Craven $1,187.17 162 166 $634.90 166 171 $293.85 162 166
Rockwell Rowan $1,182.62 163 168 $707.87 147 148 $335.44 135 132

j o h n l o c k e f o u n d at i o n
by the numbers | Appendix b: Local Government Costs by Municipality 37

Local Property Sales


Revenues 2008 2007 Tax Burden 2008 2007 Tax Burden 2008 2007
MUNICIPALITY COUNTY PER CAPITA RANK RANK PER CAPITA RANK RANK PER CAPITA RANK RANK

Brunswick Columbus $1,176.91 164 171 $584.55 174 179 $360.05 101 126
Oak Ridge Guilford $1,160.65 165 169 $804.84 110 107 $227.66 185 188
Sharpsburg Nasha $1,145.54 166 173 $588.92 172 170 $317.46 144 157
Badin Stanly $1,143.74 167 172 $635.22 165 169 $355.62 108 101
Snow Hill Greene $1,117.07 168 174 $559.36 179 177 $267.01 177 182
Yanceyville Caswell $1,107.21 169 170 $523.25 183 186 $226.90 186 190
Drexel Burke $1,095.24 170 177 $583.34 176 180 $287.60 168 178
Franklinville Randolph $1,079.42 171 184 $527.47 182 187 $399.68 62 106
Wesley Chapel Union $1,074.47 172 176 $723.25 137 157 $212.90 188 193
Glen Alpine Burke $1,069.37 173 183 $588.72 173 182 $284.62 172 173
Greenlevel Alamance $1,066.74 174 178 $532.51 181 181 $384.68 78 75
Mineral Springs Union $1,065.44 175 175 $722.58 138 156 $213.67 187 192
Hemby Bridge Union $1,060.32 176 179 $713.78 144 160 $209.63 189 194
Fairview Union $1,049.96 177 180 $712.39 145 161 $209.50 190 195
Windsor Bertie $1,039.62 178 154 $478.35 188 185 $270.82 175 143
Hildebran Burke $1,035.62 179 189 $564.81 178 184 $287.03 169 174
Tobaccoville Forsyth $1,030.77 180 181 $675.79 157 154 $228.25 184 191
Boiling Springs Cleveland $1,008.44 181 182 $565.54 177 178 $236.71 183 189
Polkton Anson $997.96 182 187 $551.01 180 183 $307.15 154 152
Swepsonville Alamance $983.60 183 190 $450.63 191 191 $378.49 81 105
Wentworth Rockingham $983.36 184 185 $489.91 187 188 $350.13 120 118
Wallburg Davidson $978.72 185 192 $512.32 184 192 $350.66 118 119
Stokesdale Guilford $971.35 186 186 $665.03 160 158 $191.19 192 196
Eastoverf Cumberland $957.62 187 — $594.30 171 — $202.70 191 —
Rutherford College Burke $951.54 188 191 $500.87 186 190 $289.30 166 175
Midway Davidson $951.32 189 193 $507.39 185 193 $348.60 123 129
Red Oak Nash $941.25 190 188 $470.74 189 189 $374.21 89 93
Gamewell Caldwell $923.10 191 195 $455.36 190 196 $351.73 116 138
Connelly Springs Burke $908.03 192 196 $447.14 192 194 $287.97 167 172
Belwood Cleveland $729.96 193 197 $390.45 193 195 $163.01 193 197

NOT RANKED (INCOMPLETE DATA):


Bethelc Pitt — — — — — — — — —
Burnsvilleb Yancey — — 77 — — 62 — — 40
Cajah’s Mountainb Caldwell — — 194 — — 196 — — 139
Claremontc Catawba — — — — — — — — —
Fair Bluffb Columbus — — 136 — — 138 — — 127
Granite Quarryb Rowan — — 116 — — 113 — — 136
Locustb Stanly — — 131 — — 119 — — 137
Princevillec Edgecombe — — — — — — — — —
Raefordd Hoke — — 112 — — 126 — — 134
Scotland Neckb Halifax — — 130 — — 128 — — 176

Municipalities with populations under 1,000 (226 municipalities, 207 ranked)


HIGHER BURDEN — UPPER QUARTILE
Bald Head Island Brunswick $24,787.07 1 1 $19,463.41 1 1 $465.28 29 23
Indian Beach Carteret $15,952.30 2 5 $12,774.73 2 3 $2,844.92 1 1
Beech Mountain Watauga $11,478.74 3 2 $8,751.31 3 2 $561.53 15 15
Duck Dare $10,290.96 4 3 $5,192.98 4 5 $1,863.31 2 2
Ocean Isle Beach Brunswick $9,555.12 5 4 $5,111.96 6 7 $475.61 22 25
Sugar Mountain Avery $8,991.71 6 7 $4,950.31 7 6 $670.71 7 6
Seven Devils Watauga $8,048.29 7 6 $5,188.90 5 4 $613.07 13 14
North Topsail Beach Onslow $5,950.37 8 11 $3,014.52 9 10 $1,507.62 3 8
Highlands Macon $5,577.23 9 9 $3,245.78 8 9 $1,192.35 4 3
Topsail Beach Pender $5,482.04 10 8 $2,996.24 10 8 $864.50 5 4
Holden Beach Brunswick $5,118.17 11 10 $2,646.14 11 11 $478.01 19 24
White Lake Bladen $3,873.01 12 13 $1,760.94 14 15 $600.59 14 12
Caswell Beach Brunswick $3,164.64 13 14 $1,945.36 12 13 $471.08 25 20
Montreat Buncombe $2,945.96 14 15 $1,873.67 13 12 $718.94 6 5
Dublin Bladen $2,709.21 15 17 $935.14 49 62 $329.07 111 135
Banner Elk Avery $2,695.41 16 16 $1,615.08 16 14 $643.01 8 13
Clarkton Bladen $2,569.10 17 18 $1,065.23 27 36 $366.66 81 129

policy report
38 by the numbers | Appendix b: Local Government Costs by Municipality

Local Property Sales


Revenues 2008 2007 Tax Burden 2008 2007 Tax Burden 2008 2007
MUNICIPALITY COUNTY PER CAPITA RANK RANK PER CAPITA RANK RANK PER CAPITA RANK RANK

Holly Ridge Onslow $2,522.82 18 34 $1,641.69 15 104 $486.54 17 17


Saluda Polk $2,359.38 19 20 $1,555.28 17 16 $405.75 45 57
Foxfire Village Moore $2,085.17 20 29 $1,339.80 18 27 $442.62 42 36
Newland Avery $2,039.19 21 22 $1,195.42 20 18 $634.54 11 10
Tar Heel Bladen $2,000.69 22 24 $773.26 89 107 $248.72 182 179
Atkinson Pender $1,958.50 23 23 $1,201.47 19 17 $405.62 46 46
East Arcadia Bladen $1,889.59 24 28 $674.99 128 165 $232.85 190 201
Sandy Creek Brunswick $1,858.63 25 31 $1,107.70 24 25 $473.19 23 18
Walnut Creek Wayne $1,839.29 26 36 $1,051.47 29 24 $490.39 16 22
Warrenton Warren $1,837.41 27 25 $1,059.67 28 20 $362.91 83 82
Catawba Catawba $1,821.40 28 30 $1,131.30 23 22 $455.51 36 40
Bunn Franklin $1,792.08 29 26 $957.94 44 31 $341.80 102 101
Oriental Pamlico $1,789.37 30 47 $1,151.85 22 29 $312.73 129 123
Dillsboro Jackson $1,788.48 31 27 $1,084.11 25 21 $475.74 21 30
Love Valley Iredell $1,783.88 32 44 $1,008.42 37 50 $481.82 18 29
Elk Park Avery $1,747.93 33 32 $967.64 43 30 $635.47 10 9
Severn Northampton $1,738.77 34 38 $1,162.71 21 26 $293.13 161 155
Northwest Brunswick $1,729.35 35 33 $1,065.90 26 28 $469.19 27 16
Cameron Moore $1,717.04 36 19 $1,000.78 38 57 $455.02 37 31
Varnamtown Brunswick $1,687.62 37 37 $1,028.82 32 32 $468.98 28 19
Bolivia Brunswick $1,683.64 38 39 $1,019.35 35 33 $469.31 26 21
Crossnore Avery $1,679.75 39 41 $902.39 58 45 $641.90 9 7
Rich Square Northampton $1,668.54 40 35 $1,040.30 30 19 $305.31 147 154
Conway Northampton $1,633.32 41 62 $1,021.25 34 63 $305.68 144 152
Vass Moore $1,626.04 42 57 $955.21 45 55 $446.47 39 32
Stoneville Rockingham $1,619.00 43 40 $931.67 51 35 $351.45 98 97
Macon Warren $1,615.95 44 88 $780.44 88 109 $367.68 80 84
Grandfather Village Avery $1,609.42 45 49 $833.22 70 61 $627.33 12 11
Bridgeton Craven $1,608.62 46 48 $948.53 47 40 $440.51 43 33
Taylortown Moore $1,586.58 47 58 $976.40 40 58 $445.74 40 35
Rosman Transylvania $1,586.52 48 45 $888.94 62 42 $310.87 133 134
Cofield Hertford $1,584.06 49 50 $1,039.47 31 23 $352.07 97 99
Chimney Rock Rutherford $1,583.33 50 12 $793.00 85 99 $379.27 71 103
Brookford Catawba $1,580.45 51 51 $749.57 95 105 $457.02 33 38
Columbia Tyrrell $1,572.08 52 59 $950.59 46 37 $258.59 176 189

AVERAGE BURDEN — SECOND AND THIRD QUARTILES


Cedar Point Carteret $1,561.30 53 61 $973.25 41 67 $326.08 115 141
Bakersville Mitchell $1,560.56 54 42 $922.38 54 38 $395.56 49 49
Lilesville Anson $1,525.98 55 77 $991.87 39 60 $307.99 140 127
Goldston Chatham $1,525.65 56 54 $899.72 59 49 $423.53 44 44
Minnesott Beach Pamlico $1,525.53 57 74 $1,026.70 33 39 $282.54 167 158
McAdenville Gaston $1,523.57 58 60 $1,017.73 36 34 $342.03 101 102
Jackson Northampton $1,513.66 59 114 $933.62 50 95 $305.67 145 156
Gaston Northampton $1,512.31 60 105 $923.21 53 102 $307.43 141 150
Woodland Northampton $1,510.85 61 52 $908.04 55 106 $305.51 146 153
Faison Duplin $1,502.71 62 55 $818.45 78 51 $373.07 78 72
Pink Hill Lenoir $1,501.63 63 53 $825.69 73 52 $337.15 105 113
Old Fort McDowell $1,496.85 64 56 $868.11 64 53 $444.88 41 41
Seaboard Northampton $1,492.46 65 122 $899.21 60 115 $306.30 142 151
Marshall Madison $1,467.84 66 73 $938.11 48 46 $312.39 130 140
Bostic Rutherford $1,463.48 67 97 $891.27 61 68 $266.50 174 183
Alamance Alamance $1,457.77 68 70 $904.59 57 47 $381.78 70 70
Sims Wilson $1,454.39 69 75 $847.84 67 56 $334.02 108 170
Seagrove Randolph $1,447.41 70 95 $907.24 56 69 $354.96 93 89
Aurora Beaufort $1,436.68 71 65 $807.41 81 96 $456.74 34 34
Bethania Forsyth $1,431.13 72 79 $926.21 52 44 $304.13 148 161
Lucama Wilson $1,425.17 73 68 $859.33 66 43 $276.39 170 180
Pantego Beaufort $1,414.75 74 71 $737.55 102 87 $457.08 32 39
Cooleemee Davie $1,410.63 75 66 $766.02 93 72 $387.09 57 53
Black Creek Wilson $1,396.03 76 64 $878.04 63 41 $284.95 166 177
Stonewall Pamlico $1,391.38 77 175 $972.74 42 114 $226.53 194 200
Hayesville Clay $1,391.07 78 94 $822.05 76 75 $355.97 92 100
Bath Beaufort $1,389.10 79 43 $818.14 79 64 $453.87 38 43

j o h n l o c k e f o u n d at i o n
by the numbers | Appendix b: Local Government Costs by Municipality 39

Local Property Sales


Revenues 2008 2007 Tax Burden 2008 2007 Tax Burden 2008 2007
MUNICIPALITY COUNTY PER CAPITA RANK RANK PER CAPITA RANK RANK PER CAPITA RANK RANK

Lasker Northampton $1,386.17 80 137 $820.08 77 138 $306.25 143 149


Chocowinity Beaufort $1,378.62 81 63 $807.07 82 66 $457.12 31 37
Winfall Perquimans $1,372.90 82 67 $717.59 105 97 $376.12 74 50
Cleveland Rowan $1,372.80 83 72 $867.52 65 48 $336.93 106 109
Candor Montgomery $1,363.54 84 69 $845.83 69 54 $341.49 103 104
Littleton Halifax $1,363.02 85 83 $830.53 71 65 $328.01 114 117
Garland Sampson $1,362.28 86 85 $654.60 137 136 $386.07 60 62
Harmony Iredell $1,354.54 87 107 $677.46 125 158 $477.75 20 27
Middlesex Nash $1,352.39 88 80 $769.33 92 74 $374.19 77 78
Washington Park Beaufort $1,342.32 89 106 $802.31 83 81 $455.93 35 42
Faith Rowan $1,339.33 90 87 $846.78 68 59 $322.44 117 110
Bayboro Pamlico $1,327.85 91 149 $799.20 84 94 $238.08 188 193
Bailey Nash $1,327.24 92 78 $708.37 108 90 $376.17 73 79
Roper Washington $1,326.41 93 108 $681.37 122 133 $321.92 119 133
Salemburg Sampson $1,324.47 94 109 $609.27 156 153 $385.96 62 63
Newton Grove Sampson $1,316.41 95 82 $718.38 104 93 $381.91 69 65
Stantonsburg Wilson $1,314.14 96 96 $756.58 94 79 $293.72 159 171
Aulander Bertie $1,313.68 97 92 $698.11 111 111 $319.62 121 144
Star Montgomery $1,312.18 98 103 $769.37 91 70 $342.75 100 105
Bogue Carteret $1,310.69 99 138 $828.27 72 101 $292.44 163 175
Vandemere Pamlico $1,303.82 100 147 $824.18 75 80 $240.72 187 188
Colerain Bertie $1,302.50 101 90 $675.38 127 127 $317.78 124 120
Peletier Carteret $1,300.36 102 133 $825.03 74 100 $292.45 162 174
Micro Johnston $1,299.75 103 99 $771.40 90 85 $293.68 160 148
Ronda Wilkes $1,297.25 104 118 $639.82 143 167 $471.59 24 28
Calypso Duplin $1,296.18 105 98 $610.61 155 151 $375.22 76 81
Vanceboro Craven $1,289.39 106 104 $659.33 135 124 $314.63 128 130
Forest Hills Jackson $1,286.72 107 112 $748.90 96 86 $331.51 109 112
Saratoga Wilson $1,284.32 108 91 $743.31 98 76 $294.90 158 165
MacClesfield Edgecombe $1,284.15 109 113 $613.37 153 152 $310.40 136 136
Bolton Columbus $1,276.41 110 116 $674.10 129 134 $357.80 87 106
Eureka Wayne $1,273.78 111 111 $675.51 126 132 $311.15 132 137
Ellerbe Richmond $1,266.58 112 126 $683.36 119 144 $384.67 66 64
Pikeville Wayne $1,266.29 113 123 $699.25 110 121 $326.01 116 124
New London Stanly $1,254.16 114 129 $741.40 101 110 $361.83 84 86
Autryville Sampson $1,252.89 115 139 $654.13 138 135 $385.89 63 60
Stovall Granville $1,251.69 116 117 $672.14 130 148 $328.59 112 73
Fountain Pitt $1,249.53 117 93 $678.15 124 120 $388.36 54 54
Teachey Duplin $1,249.10 118 120 $643.78 140 139 $352.94 96 95
Watha Pender $1,248.75 119 101 $690.69 115 98 $399.76 48 47
East Bend Yadkin $1,248.03 120 142 $811.31 80 71 $328.12 113 132
Webster Jackson $1,244.98 121 127 $730.87 103 103 $299.65 152 159
Mesic Pamlico $1,243.24 122 166 $792.05 86 89 $236.57 189 197
Halifax Halifax $1,236.99 123 115 $686.16 118 129 $274.85 171 173
Cerro Gordo Columbus $1,232.21 124 161 $638.23 144 176 $357.80 88 108
St. Helena Pender $1,231.12 125 102 $697.51 112 92 $402.08 47 48
Simpson Pitt $1,230.96 126 100 $644.92 139 141 $387.97 55 58
Wagram Scotland $1,227.90 127 121 $741.86 100 78 $298.67 154 163
Richfield Stanly $1,227.21 128 125 $689.04 116 130 $354.03 95 85
Parkton Robeson $1,222.51 129 134 $560.15 170 179 $388.40 53 67
Stedman Cumberland $1,221.04 130 110 $708.75 107 91 $330.86 110 92
Jamesville Martin $1,219.45 131 119 $707.07 109 84 $335.64 107 131
Gibson Scotland $1,219.21 132 124 $743.41 97 82 $282.03 169 168
Seven Springs Wayne $1,214.97 133 131 $681.68 121 126 $322.36 118 121
Hobgood Halifax $1,203.98 134 89 $627.12 149 83 $258.38 177 186
Sandyfield Columbus $1,191.95 135 154 $630.55 148 154 $357.09 90 107
Creswell Washington $1,191.58 136 151 $642.78 141 131 $296.61 156 164
Oak City Martin $1,184.69 137 132 $678.29 123 108 $318.46 122 162
Como Hertford $1,184.02 138 145 $637.72 145 146 $297.86 155 160
Stem Granville $1,180.69 139 81 $742.35 99 113 $310.64 134 76
Harrellsville Hertford $1,173.44 140 144 $658.24 136 128 $311.58 131 143
Grimesland Pitt $1,169.38 141 84 $620.46 152 156 $390.08 52 56
Parmele Martin $1,164.37 142 143 $687.42 117 88 $317.94 123 166
Norman Richmond $1,162.06 143 197 $503.57 185 205 $386.23 58 61

policy report
40 by the numbers | Appendix b: Local Government Costs by Municipality

Local Property Sales


Revenues 2008 2007 Tax Burden 2008 2007 Tax Burden 2008 2007
MUNICIPALITY COUNTY PER CAPITA RANK RANK PER CAPITA RANK RANK PER CAPITA RANK RANK

Winton Hertford $1,159.40 144 141 $631.94 147 145 $295.22 157 147
Linden Cumberland $1,158.27 145 46 $577.16 166 161 $356.24 91 98
Falkland Pitt $1,148.22 146 136 $604.94 157 157 $392.76 50 55
Speed Edgecombe $1,142.59 147 163 $604.24 158 162 $314.84 127 142
Sedalia Guilford $1,132.84 148 153 $785.18 87 73 $226.96 193 198
Everetts Martin $1,129.19 149 148 $664.21 133 119 $310.51 135 169
Walstonburg Greene $1,125.34 150 164 $578.69 165 169 $270.24 173 181
Hamilton Martin $1,124.83 151 155 $661.13 134 125 $301.82 150 176
Grantsboro Pamlico $1,120.48 152 191 $715.46 106 140 $210.52 196 204
Alliance Pamlico $1,112.17 153 194 $694.08 114 149 $203.04 198 206
Falcon Cumberland $1,109.52 154 156 $551.37 172 178 $361.21 85 88
Dover Craven $1,103.06 155 172 $536.50 176 185 $255.33 178 185
LOWER BURDEN — LOWER QUARTILE
Leggett Edgecombe $1,102.44 156 171 $581.54 163 164 $320.85 120 139
Cedar Rock Caldwell $1,101.83 157 185 $622.27 150 172 $350.62 99 114
Turkey Sampson $1,094.27 158 168 $525.13 178 183 $386.12 59 51
Red Cross Stanly $1,092.41 159 170 $595.52 162 166 $357.69 89 90
Dobbins Heights Richmond $1,091.52 160 178 $573.90 168 181 $385.86 64 59
Rhodhiss Burke $1,088.09 161 181 $634.51 146 168 $282.19 168 178
Danbury Stokes $1,088.07 162 169 $682.06 120 123 $286.52 165 167
Castalia Nash $1,085.45 163 165 $514.32 182 190 $375.99 75 93
Harrells Sampson $1,077.33 164 177 $505.48 184 193 $387.43 56 69
Wade Cumberland $1,077.26 165 160 $568.46 169 163 $340.55 104 91
Ossipee Alamance $1,073.16 166 174 $521.67 179 184 $384.62 67 68
Grover Cleveland $1,068.82 167 159 $580.53 164 159 $250.76 181 194
Bear Grass Martin $1,064.70 168 150 $622.09 151 117 $287.11 164 172
Powellsville Bertie $1,062.47 169 173 $498.05 189 197 $317.55 125 116
Maysville Jones $1,061.48 170 186 $642.34 142 142 $230.90 192 202
McFarlan Anson $1,058.05 171 189 $612.68 154 175 $309.44 138 128
Boardman Columbus $1,057.03 172 180 $529.66 177 194 $358.85 86 111
Middleburg Vance $1,056.88 173 195 $536.75 175 182 $261.40 175 182
Ansonville Anson $1,054.34 174 167 $599.87 159 174 $308.16 139 146
Peachland Anson $1,054.33 175 146 $596.16 160 177 $317.09 126 126
Roxobel Bertie $1,043.27 176 158 $540.03 174 180 $300.54 151 119
Hoffman Richmond $1,041.53 177 183 $549.70 173 195 $372.76 79 66
Pollocksville Jones $1,040.91 178 182 $696.86 113 112 $247.09 183 195
Hookerton Greene $1,035.29 179 187 $515.28 181 189 $242.48 186 196
Miltone Caswell $1,030.36 180 — $494.35 192 — $253.77 179 —
Proctorville Robeson $1,022.08 181 190 $432.81 200 210 $458.57 30 45
Lumber Bridge Robeson $1,020.73 182 152 $503.06 186 199 $390.88 51 74
Conetoe Edgecombe $1,018.82 183 184 $506.53 183 192 $310.24 137 138
Ellenboro Rutherford $1,012.38 184 201 $595.71 161 187 $252.47 180 192
Trenton Jones $1,005.37 185 176 $668.88 131 118 $245.73 184 184
Hassell Martin $1,001.45 186 188 $574.80 167 155 $272.10 172 187
Askewville Bertie $981.78 187 140 $518.86 180 188 $302.02 149 115
Momeyer Nash $978.10 188 196 $498.47 188 200 $377.37 72 80
Whitsett Guilford $967.08 189 198 $665.03 132 137 $191.19 201 210
Kelford Bertie $963.68 190 179 $502.58 187 186 $299.42 153 122
Staley Randolph $946.31 191 204 $497.80 190 206 $354.65 94 94
East Laurinburg Scotland $941.48 192 193 $552.99 171 171 $214.21 195 203
Cove City Craven $931.55 193 203 $489.43 193 201 $232.09 191 199
Dortches Nash $930.78 194 199 $470.74 196 204 $364.21 82 83
Kittrell Vance $920.33 195 208 $494.45 191 196 $243.79 185 191
Raynham Robeson $913.83 196 202 $405.07 203 215 $382.70 68 77
Rennerte Robeson $898.17 197 — $382.29 206 — $384.75 65 —
Lawndale Cleveland $878.65 198 206 $476.92 195 202 $197.40 199 209
Orrum Robeson $877.17 199 209 $361.57 207 217 $385.99 61 71
Kingstown Cleveland $860.52 200 210 $479.22 194 198 $204.04 197 207
Earl Cleveland $824.39 201 211 $461.48 197 203 $194.31 200 211
Lattimore Cleveland $807.08 202 212 $449.96 198 207 $188.88 202 212
Waco Cleveland $794.08 203 213 $436.46 199 208 $183.25 203 213
Fallston Cleveland $764.94 204 214 $421.11 201 209 $175.62 204 214
Polkville Cleveland $754.83 205 216 $413.27 202 211 $173.35 205 215

j o h n l o c k e f o u n d at i o n
by the numbers | Appendix b: Local Government Costs by Municipality 41

Local Property Sales


Revenues 2008 2007 Tax Burden 2008 2007 Tax Burden 2008 2007
MUNICIPALITY COUNTY PER CAPITA RANK RANK PER CAPITA RANK RANK PER CAPITA RANK RANK

Patterson Springs Cleveland $735.66 206 218 $390.45 204 213 $163.01 206 217
Mooresboro Cleveland $730.55 207 217 $390.45 204 213 $163.01 206 217

NOT RANKED (INCOMPLETE DATA):


Arapahoeb Pamlico — — 192 — — 143 — — 205
Casarb Cleveland — — 215 — — 212 — — 216
Centervilleb Franklin — — 200 — — 173 — — 208
Gatesvillec Gates — — — — — — — — —
Godwinb Cumberland — — 157 — — 170 — — 96
Greenevers Duplin — — — — — — — — —
High Shoalsb Gaston — — 128 — — 77 — — 190
Hot Springsc Madison — — — — — — — — —
Lansingb Ashe — — 86 — — 122 — — 26
Lewiston Woodvilleb Bertie — — 135 — — 150 — — 118
Mariettab Robeson — — 205 — — 217 — — 52
McDonaldb Robeson — — 207 — — 216 — — 75
Misenheimerb Stanly — — 76 — — 191 — — 87
Morvenb Anson — — 162 — — 160 — — 125
Robbinsvilled Graham — — — — — — — — —
Ruthb Rutherford — — 21 — — 147 — — 157
Santeetlahd Graham — — — — — — — — —
Spencer Mountainb Gaston — — 130 — — 116 — — 145
Whitakersc Edgecombe — — — — — — — — —

Notes:
a) Municipality has at least 1,000 residents in two counties; is listed under county in which the greater number of residents live.
b) Results could not be calculated in part; municipality had not submitted FY 2008 AFIR by February 1, 2010.
c) Results could not be calculated; municipality did not submit FY 2008 and FY 2007 AFIRs by February 1, 2010.
d) Results could not be calculated; though municipality submitted its AFIRs in a timely manner, the county in which it is located did not.
e) Results for FY 2007 could not be calculated; municipality had not submitted FY 2007 AFIR by February 1, 2010.
f) Results for FY 2007 could not be calculated; municipality incorporated during that fiscal year.

policy report
42 by the numbers | Appendix c: MUNICIPALITIES THAT PROVIDE UTILITIES

Utilities Provided by Municipalities with Population of 5,000+


appendi x C

Water ELECTRIC NATURAL Water ELECTRIC NATURAL


Municipality COUNTY SYStEM SYSTEM Gas Municipality COUNTY SYStEM SYSTEM Gas

Albemarle Stanly √ √ — Knightdale Wake √ — —


Apex Wake √ √ — Laurinburg Scotland √ √ —
Archdale Randolph √ — — Leland Brunswick √ — —
Asheboro Randolph √ — — Lenoir Caldwell √ — —
Asheville Buncombe √ — — Lewisville Forsyth — — —
Belmont Gaston √ — — Lexington Davidson √ √ √
Bessemer City Gaston √ — √ Lincolton Lincoln √ √ —
Black Mountain Buncombe √ — — Lumberton Robeson √ √ —
Boone Watauga √ — — Marion McDowell √ — —
Brevard Transylvania √ — — Matthews Mecklenburg — — —
Burlington Alamance √ — — Mebane Alamance √ — —
Butner Granville √ — — Mills River Henderson — — —
Carolina Beach New Hanover √ — — Mint Hill Mecklenburg — — —
Carrboro Orange — — — Monroe Union √ √ √
Cary Wake √ — — Mooresville Iredell √ — —
Chapel Hill Orange — — — Morehead City Carteret √ — —
Charlotte Mecklenburg √ — — Morganton Burke √ √ √
Cherryville Gaston √ √ — Morrisville Wake — — —
Clayton Johnston √ √ — Mount Airy Surry √ — —
Clemmons Forsyth — — — Mount Holly Gaston √ — —
Clinton Sampson √ — — New Bern Craven √ √ —
Concord Cabarrus √ √ — Newton Catawba √ √ —
Conover Catawba √ — — Oak Island Brunswick √ — —
Cornelius Mecklenburg — √ — Oxford Granville √ — —
Davidson Mecklenburg — — — Pinehurst Moore — — —
Dunn Harnett √ — — Pineville Mecklenburg — √ √
Durham Durham √ — — Pleasant Garden Guilford — — —
Eden Rockingham √ — — Raleigh Wake √ — —
Edenton Chowan √ √ — Reidsville Rockingham √ — —
Elizabeth City Pasquotank √ √ — Roanoke Rapids Halifax — — —
Elon Alamance √ — — Rockingham Richmond √ — —
Fayetteville Cumberland √ √ — Rocky Mount Nash √ √ √
Fletcher Henderson — — — Roxboro Person √ — —
Forest City Rutherford √ √ — Salisbury Rowan √ — —
Fuquay-Varina Wake √ — — Sanford Lee √ — —
Garner Wake — — — Sawmills Caldwell √ — —
Gastonia Gaston √ √ — Selma Johnston √ √ —
Gibsonville Alamance √ — — Shelby Cleveland √ √ √
Goldsboro Wayne √ — — Siler City Chatham √ — —
Graham Alamance √ — — Smithfield Johnston √ √ —
Greensboro Guilford √ — — Southern Pines Moore √ — —
Greenville Pitt √ √ √ Spring Lake Cumberland √ — —
Hamlet Richmond √ — — Stallings Union — — —
Harrisburg Cabarrus √ — — Statesville Iredell √ √ —
Havelock Craven √ — — Summerfield Guilford — — —
Henderson Vance √ — — Tarboro Edgecombe √ √ —
Hendersonville Henderson √ — — Thomasville Davidson √ — —
Hickory Catawba √ — — Trinity Randolph √ — —
High Point Guilford √ √ — Unionville Union — — —
Hillsborough Orange √ — — Wadesboro Anson √ — —
Holly Springs Wake √ — — Wake Forest Wake — √ —
Hope Mills Cumberland — — — Washington Beaufort √ √ —
Huntersville Mecklenburg — √ — Waynesville Haywood √ √ —
Indian Trail Union — — — Weddington Union — — —
Jacksonville Onslow √ — — Wendell Wake √ — —
Kannapolis Cabarrus √ — — Whiteville Columbus √ — —
Kernersville Forsyth — — — Williamston Martin √ — —
Kill Devil Hills Dare √ — — Wilmington New Hanover √ — —
King Stokes √ — — Wilson Wilson √ √ √
Kings Mountain Cleveland √ √ √ Winston-Salem Forsyth √ — —
Kinston Lenoir √ √ — Winterville Pitt √ √ —

j o h n l o c k e f o u n d at i o n
by the numbers | Appendix d 43

appendi x d
Annual Financial Information Report (AFIR) Line Items Used in Analysis

County MuNIcipality
REVENUE LINE REVENUE LINE
TYPE REF. DESCRIPTION TYPE REF. DESCRIPTION

Property Tax 10 Current Collections of Unit-Wide Levy Property Tax 10 Current Collections of Unit-Wide Levy
11 Current Collections of Special 11 Current Collections of Special
Tax District Tax Districts
12 Prior Years’ Levy Collections 12 Prior Years’ Levy Collections
13 Penalties and Interest 13 Penalties and Interest
14 Collections of Taxes Previously 14 Collections of Taxes Previously
Written Off Written Off
104 Supplemental Schools Taxes Current
Sales Tax 19 1% Local Government Option Sales Levy Collections
20 1/2% Local Government Option Sales 105 Prior Years’ Levy Collections
Tax (Article 40)
21 1/2% Local Government Option Sales Sales Tax 16 1% Local Government Option Sales Tax
Tax (Article 42) 17 1/2% Local Government Option Sales
21.1 1/2% Local Government Option Sales Tax (Article 40)
Tax (Article 44) 18 1/2% Local Government Option Sales
Tax (Article 42)
Total The above plus: 18.5 1/2% Local Government Option Sales
Revenues 15 Animal Tax Tax (Article 44)
16 Deed Stamp Excise Tax
17 Real Property Transfer Tax Total The above plus:
18 Scrap Tire Disposal Tax Revenues 15 Animal Tax
22 Local Occupancy Tax 19.1 Occupational & Business Licensing &
23 Prepared Food Tax Permit Taxes
24 911 Charges 19.2 All Other Privileges and Permits
25 Gross Receipts Tax on Short Term 20 Auto Licenses
Leased Vehicles 21 Vehicle Tax for Public Transportation
26 White Goods Disposal Tax 22 Other Licenses (Including CATV)
27 Privilege Licenses 23 Local Occupancy Tax
28 Other Licenses (Including CATV) 24 Prepared Food Tax
81 Building Permits 25 911 Charges
82 Register of Deeds 26 Gross Short Term Lease and Rental Tax
83 Inspection Fees 71 Building Permits
84 Concealed Handgun Permits 72 Inspection Fees
85 Other Permits 72.1 Amusements Licensing and Permit Taxes
86 Parking Revenues 73 Other Permits
87 Rents and Royalties 74 Parking Revenues
89 Fire Protection Charges 75 Rents and Royalties
90 Solid Waste 77 Fire Protection Charges
91 Ambulance and Rescue Squad Charges 78 Solid Waste
92 Cemeteries 79 Ambulance and Rescue Squad Charges
93 Recreation Service Revenues 80 Cemeteries
94 Library Service Revenues 81 Recreation Service Revenues
95 Other Cultural and Rec. Service Rev. 82 Library Service Revenues
96 Client and Third Party Payments—Health 83 Other Cultural and Rec. Service
97 Mental Health Revenues
98 Social Services 84 Mass Transit — City Operated
99 County Home 85 Other Sales and Services
100 Mass Transit—County Operated 86 Water and Sewer Charges*
101 Other Sales and Services 88.1 Storm water fees
102 Water and Sewer Charges* 91 Special Assessments
105 Special Assessments 92 Private Contributions and Donations
106 Private Contrib. and Other Donations 96 ABC Mixed Drink Surcharge
109 1 Cent and 5 Cent Bottle Tax 97 ABC Profit Distribution
110 Mixed Drink Surcharge 98 Other Miscellaneous Revenues
111 ABC Profit Distribution
112 Other Miscellaneous Revenues * Excluded from municipality- and county-only
analyses.

policy report
About the Author
Michael Lowrey is an economist and a former instructor at the University of North Carolina at Charlotte
and Wingate University. A policy analyst in the fields of economics and regulatory policy for the John Locke
Foundation as well as associate editor of Carolina Journal, Lowrey has written numerous articles over the
years on such topics as economic policy, education, welfare, and transportation, and has appeared in over
100 newspapers such as The Christian Science Monitor, The Charlotte Observer, The News & Observer of Raleigh,
and The News & Record of Greensboro. He received his undergraduate degree from the University of North
Carolina at Chapel Hill and his masters in economics from North Carolina State University.

About the John Locke Foundation


The John Locke Foundation is a nonprofit, nonpartisan policy institute based in Raleigh. It seeks to trans-
form state and local government through the principles of competition, innovation, personal freedom, and
personal responsibility in order to strike a better balance between the public sector and private institutions
of family, faith, community, and enterprise.

To pursue these goals, JLF operates a number of programs and services to provide information and analysis
to policymakers, civic and community leaders, activists, and the news media. These services and programs
include research reports on policy issues such as taxes, education, health care, regulation, and economic
development; a media outlet, Carolina Journal, with an audience of 200,000 North Carolinians receiving
print, radio, video, or online editions at CarolinaJournal.com; a quarterly member newsletter, The Locke
Letter, and a variety of blogs, websites, and media outreach efforts; and regular luncheons, policy briefings,
panel discussions, and other events held throughout the year in Raleigh, Charlotte, the Triad, Asheville,
Wilmington, and other North Carolina communities.

The John Locke Foundation is a 501(c)(3) tax-exempt public charity and is funded solely from voluntary
contributions from individuals, corporations, and charitable foundations. It was founded in 1990. For more
information, visit www.JohnLocke.org.
“To prejudge other men’s notions
before we have looked into them
is not to show their darkness
but to put out our own eyes.”
JOHN LOCKE ( 1632–1704 )
Author, Two Treatises of Government and
Fundamental Constitutions of Carolina

200 West Morgan St., #200


Raleigh, NC 27601
V: 919-828-3876
F: 919-821-5117
www.johnlocke.org
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