NCGS § 105-273

North Carolina Real Estate Calculators

North Carolina's 100% market-value assessment ratio (unusual among states), § 105-277.1 elderly/disabled exclusion, § 105-277.1C disabled-veteran exclusion, and § 105-277.1B circuit-breaker property-tax deferment.

Anchored to: NCGS §§ 105-273, 105-277.1, 105-277.1B, 105-277.1C

1 calculator live. Reviewed against current statute and regulation. Last updated 2026-05-16.

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N.C. Gen. Stat. § 105-273 et seq. (Machinery Act)

North Carolina Property Tax Calculator

Compute a North Carolina property's annual tax bill under the Machinery Act (N.C. Gen. Stat. § 105-273 et seq.). Models the 100% true-value assessment ratio (§ 105-283 — unusual; most states assess at a fraction of market value), the octennial revaluation cycle (§ 105-286), the § 105-277.1 Elderly/Disabled Exclusion (greater of $31,500 or 50% of appraised value at age 65+ with income ≤ $37,500 for 2026), the § 105-277.1C Disabled Veteran Exclusion ($45,000 with no income limit), the § 105-277.1B Circuit Breaker deferment, and present-use valuation under § 105-277.4 for agricultural / horticultural / forestland.

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North Carolina Property Tax Calculator
Compute a North Carolina property's annual tax bill under the Machinery Act (N.C. Gen. Stat. § 105-273 et seq.). Models the 100% true-value assessment ratio (§ 105-283 — unusual; most states assess at a fraction of market value), the octennial revaluation cycle (§ 105-286), the § 105-277.1 Elderly/Disabled Exclusion (greater of $31,500 or 50% of appraised value at age 65+ with income ≤ $37,500 for 2026), the § 105-277.1C Disabled Veteran Exclusion ($45,000 with no income limit), the § 105-277.1B Circuit Breaker deferment, and present-use valuation under § 105-277.4 for agricultural / horticultural / forestland.

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Every YMYL calculator is reviewed quarterly and after every legislative session in the jurisdiction it covers. Citations are link-validated monthly against the relevant statute and regulation websites. The methodology page documents the discipline.

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