Macon County, North Carolina Property Taxes
Median Macon County effective property tax rate: 0.38%, significantly lower than the national median of 1.02%.
Median Macon County home value: $263,040
Median annual Macon County tax bill: $945, $1,455 lower than the national median property tax bill of $2,400.
How are property taxes in Macon County calculated?
Property taxes in Macon County are calculated based on the tax assessed value, which is often lower than the actual market value due to property tax exemptions such as the homestead or senior exemption.
Understanding your county's property tax system, exemptions, and reduction opportunities can lead to significant savings. Whether you live in Franklin or another part of Macon County, knowing local tax details benefits homeowners and investors.
Last Updated March 1, 2025
Macon County, North Carolina Property Tax Bill Calculator
$100,000
$1,500,000
$3,000,000
Median Effective Tax Rate
0.38%
Estimate Property Tax Bill
$1,000
$928
Property Tax Rates Across Macon County, North Carolina
Local government entities in North Carolina set tax rates, which can vary widely within the state. Each county estimates its required budget annually to provide services and divides that by the total value of all taxable property within its jurisdiction. This calculation results in the property tax rate. While votes and laws are involved in setting tax rates and budgets, in a nutshell, this is the annual process.
Below, you can compare Macon County's effective property tax rate to other counties in North Carolina or the U.S. median property tax rate. Macon County boasts a notably lower effective property tax rate of 0.38% compared to the national median of 1.02%. This significantly lower rate can result in substantial savings for property owners. For instance, a home valued at $250,000 in Macon County would incur a property tax bill of approximately $950, much lower than the national median property tax bill of $2,400. This stark contrast highlights the potential financial benefits of owning property in this region, making it an attractive option for current and prospective homeowners alike.
Our median effective property tax rate (tax bill ÷ assessor's market value) accounts for exemptions and deductions, making it more accurate than the general median tax rate, which is the midpoint of statutory rates before adjustments.
Median Effective Macon County Tax Rate
0.38%
Our median effective property tax rate (tax bill ÷ assessor's market value) accounts for exemptions and deductions, making it more accurate than the general median tax rate, which is the midpoint of statutory rates before adjustments.
Median Effective North Carolina Tax Rate
0.82%
Median Effective United States Tax Rate
1.02%
Property Tax Rates Across Macon County, North Carolina
City | 10th Percentile | 25th Percentile | Median Tax Rate | 75th Percentile | 90th Percentile |
---|---|---|---|---|---|
Bryson City | 0.35% | 0.37% | 0.39% | 0.42% | 0.46% |
Franklin | 0.34% | 0.36% | 0.38% | 0.41% | 0.46% |
Highlands | 0.30% | 0.30% | 0.34% | 0.40% | 0.41% |
Otto | 0.36% | 0.38% | 0.39% | 0.42% | 0.48% |
Scaly Mountain | 0.32% | 0.33% | 0.35% | 0.37% | 0.40% |
Topton | 0.33% | 0.34% | 0.36% | 0.39% | 0.42% |
Sylva | N/A | N/A | N/A | N/A | N/A |
Source: Ownwell
Property Tax Assessment Values Across Macon County, North Carolina
When examining property taxes in Macon County, understanding the distinction between "market value" and "assessed value" is crucial. The market value is what a willing buyer would pay to a willing seller in an open and competitive market, often influenced by location, property condition, and economic market trends. The Macon County tax office estimates the market value for tax purposes. The assessed value is the market value minus any applicable exemptions or limits determined by local laws and offerings. The tax assessed value is the figure used to calculate your property taxes or the amount multiplied by your tax rate to get your tax bill.
In Macon County, assessment notices are sent in the spring each year. They’ll typically reach your mailbox by the middle of April. Each property owner receives an assessment notice that contains both the market value and assessed value, along with an estimate of your property tax bill. By providing insights into how assessed and market values are determined, this section helps property owners navigate their tax responsibilities and understand the valuation processes affecting their property taxes in Macon County.
For example, the median tax bill in Macon County is $1,544, with tax bills ranging significantly across the county. Highlands has the highest median home price at $740,480.
Property Tax Assessment Values Across Macon County, North Carolina
Source: Ownwell

$209,490
$474,985
$740,480
Median Macon County Market Value
$263,040
Median North Carolina Market Value
$197,136
Median United States Market Value
$235,294
Property Tax Assessment Values Across Macon County, North Carolina
City | 10th Percentile | 25th Percentile | Median Home Price | 75th Percentile | 90th Percentile |
---|---|---|---|---|---|
Bryson City | $98,498 | $173,730 | $232,700 | $358,360 | $433,138 |
Franklin | $87,020 | $146,300 | $218,440 | $317,450 | $451,888 |
Highlands | $293,132 | $468,190 | $740,480 | $1,259,110 | $1,963,556 |
Otto | $82,689 | $143,928 | $209,490 | $302,270 | $408,573 |
Scaly Mountain | $133,760 | $200,300 | $350,500 | $563,000 | $851,290 |
Topton | $112,002 | $172,442 | $278,635 | $436,880 | $718,568 |
Sylva | N/A | N/A | N/A | N/A | N/A |
Source: Ownwell
Property Tax Bills Across Macon County, North Carolina
Median Macon County Tax Bill
$945
Median North Carolina Tax Bill
$1,615
Median United States Tax Bill
$2,400
Property Tax Bills Across Macon County, North Carolina
City | 10th Percentile | 25th Percentile | Median Tax Bill | 75th Percentile | 90th Percentile |
---|---|---|---|---|---|
Bryson City | $417 | $584 | $893 | $1,357 | $1,689 |
Franklin | $368 | $570 | $809 | $1,133 | $1,568 |
Highlands | $973 | $1,592 | $2,524 | $4,243 | $6,773 |
Otto | $367 | $584 | $815 | $1,134 | $1,478 |
Scaly Mountain | $498 | $713 | $1,183 | $1,853 | $2,802 |
Topton | $430 | $633 | $994 | $1,515 | $2,399 |
Sylva | N/A | N/A | N/A | N/A | N/A |
Source: Ownwell