Taxes in High Point

High Point's property tax picture is a genuine four-county tangle: the city's own municipal rate is fixed, but the total bill on any given parcel depends on which of Guilford, Randolph, Forsyth, or Davidson County it sits in. Beyond property tax, residents get North Carolina's flat, moderate, and declining state income tax.

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The City's own municipal rate, applied on top of whichever county applies

The City of High Point's own tax rate is $0.6175 per $100 of assessed value, applied to any property inside city limits regardless of which of the four counties it sits in. This layers on top of the applicable county rate, meaning the total combined rate genuinely differs by address.

Four different county rates, and they are not close to each other

For FY2025-26: Guilford County's rate is $0.7305/$100 (flat since 2023, with a separately-cited effective rate of 0.88% and a $2,075 median bill on a $234,900 home); Forsyth County's is $0.5352/$100; Davidson County's is $0.54/$100; Randolph County's is $0.50/$100 (down from $0.6327 in 2022-23). Combined with the city's $0.6175/$100, a Guilford-side High Point property carries a materially higher total nominal rate ($1.3480/$100) than a Randolph-side one ($1.1175/$100) -- a real, address-dependent difference worth confirming before budgeting.

North Carolina's flat, declining state income tax, and a modest sales tax

North Carolina's flat individual income tax rate is 3.99% for 2026, down from 4.25% in 2025, continuing a legislated multi-year phasedown from 5.75% in 2014 (one aggregator cited a conflicting 4.50%, disclosed here as a real cross-source discrepancy -- confirm the current rate with the NCDOR directly). The combined sales tax rate in Guilford County is cited at 7.00% (NC's 4.75% state rate plus a 2.25% county rate) by the more current-dated source, though another aggregator cited 6.75%-6.90% for the same county -- a small, disclosed discrepancy. Rates may differ slightly for the Randolph, Forsyth, or Davidson County portions of the city.

Elderly/disabled homestead exclusion and circuit-breaker relief

North Carolina excludes the greater of $25,000 or 50% of appraised value from property tax for qualifying owners 65+ or totally/permanently disabled, subject to a 2025 income cap of $38,800; a circuit-breaker option caps the tax bill at 4%-5% of income for those with income up to $58,200. These are statewide NC benefits, applied identically regardless of which of High Point's four counties a property sits in.

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Last reviewed: 2026-08-22. Independent research; not financial, tax, or legal advice -- confirm current figures with a local professional before making a decision.