Tax Rates & Fees


One of the most common interactions you may have with Wake County Government is through the payment of property taxes.  If you reside in one of Wake County's twelve cities or towns, your municipal property taxes are included in the property tax bill you receive from Wake County.  

In addition to County and municipal tax, your tax bill may also include the following: 

  • Recycling Fees – Charged per living unit on the property. A single family home would normally have 1 living unit, whereas a duplex would have two.
  • Fire District Tax – A rate charged in addition to County and/or municipal taxes if the property is located in a fire tax district.
  • Special District Tax - A rate charged in addition to County and/or municipal taxes if the property is located in a special district designated by legislation.  This is normally a downtown area.
  • Vehicle Fee – Charged annually for licensed motor vehicles located within a municipality.

VIEW TAX RATE & FEE CHARTS for CURRENT YEAR to 1998

VIEW TAX RATE & FEE CHARTS for 1997 and PRIOR

How to Calculate Taxes
- Tax rates are calculated against each $100 in value. 

 
Example 1:  A single-family home with a value of $200,000.  The property is located in the Town of Apex but not a Fire or Special District.  

Wake County rate = .678   Town of Apex rate = .40   Combined Rate = 1.078  Recycling Fee = $20.00

  • Property value divided by 100:  $200,000/100 = 2000
  • 2000 x 1.078 = $2,156.00
  • Plus $20.00 Recycling fee = $2,176.00 estimated annual tax

Example 2:  A licensed motor vehicle with a value of $8,500.  The property is not located in a municipality but is in a Fire District. 

Wake County rate = .678   Fire District rate = .10   Combined Rate = .778
(No vehicle fee is charged if the property is not in a municipality)

  • Property value divided by 100:  $8,500/100 = $85
  • $85 x .778 = $66.13 estimated annual tax

For further information on tax bills, please view the Billing & Payment section of this web site.

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