Short-term rental property taxes in North Carolina

Rental areas

• Lake NormanMecklenburg, Iredell counties · New values January 1, 2027Free check and packet
• Oak Island, Southport, Ocean IsleBrunswick County · New values January 1, 2027; check coming firstState checkup now · packet coming
• AshevilleBuncombe County · Reappraisal moved to 2027 by state lawState checkup now · packet coming
• Topsail, North TopsailPender, Onslow counties · Reappraisals moved to 2027 by state lawState checkup now · packet coming
• Outer Banks, Crystal Coast, BooneDare, Currituck, Carteret, Watauga counties · Furnishings listing and record checks; check the revaluation year on your noticeState checkup now · packet coming

Ways to lower the bill in North Carolina

1. Appeal the house value with nearby sales

   In a revaluation year, compare the new value with qualified sales of similar homes before January 1.

   When: Within the window on your notice (30 days in some counties)

2. List furnishings on the state schedule

   List each item’s cost and year every January; values follow the NC Department of Revenue schedules.

   When: January (10% penalty after)

   NC rental owner guide

3. Ask for a value review after damage

   Storm, flood or erosion damage can change a value between revaluations.

   When: As soon as possible; takes effect January 1

   N.C.G.S. 105-287