Research Initiatives

County Budget and Tax

Basics of North Carolina County Government - a white paper detailing the history, organization, and functions of county government in North Carolina.
Basics of County Budgeting and Finance - a white paper on the process and components of the county's annual budget.
Basics of Local Sales Taxes - a white paper on county levied sales taxes.
- Local Sales Tax Summary
Budget and Tax Survey - an annual survey of all 100 counties to capture county budget action including school appropriations
Property Tax - annual property tax rates for all 100 counties
County Budget Guidance - an annual resource for major county revenues and other information to help counties in their budgeting process

Basics of County Elections Equipment - a white paper detailing current county election equipment and the costs associated with changing to paper ballots.
County Sales Tax Referenda - information and results of the local option sales tax referenda for the ¼ cent sales tax authorized in 2007, along with FAQs
County Elections Methods - an annual survey of all 100 counties to capture how county commissioners are elected
County Election Results - a listing of the county elections demographics and makeup of county boards of commissioners