2007 Property Tax Rates (dollars per $100 valuation)
Chapel Hill City/Chapel Hill-Carrboro School District	1.6755
Carrboro City/Chapel Hill-Carrboro School District	1.8072
Durham County/City	1.452
Orange County/Chapel Hill-Carrboro School District	1.1535 - 1.12485
Orange County/County School District	.95 - 1.568
Hillsborough City/Orange County	1.585

Other Taxes

• State personal income tax is 8%; no city or county income tax.
• A sales tax of 6.75% is paid at the time of purchase for most items (4.25% goes to State general fund, 2.5% is returned to county and local governments). Food items are taxed at 2%. Most utility services are taxed at 3%. Additional state taxes are included in the purchase price of alcoholic beverages, cigarettes and gasoline.
• The Highway Use Tax is 3% of the retail value of the motor vehicle. New residents moving to N.C. pay 3% of the wholesale value of their automobiles, a one-time fee.