The John Locke Foundation said Charlotte has the highest taxes in the state.
A study released by the conservative think tank's Center for Local Innovation on Jan. 29 ranked the Queen City as having the highest combined county and municipal taxes of North Carolina cities and towns with a population greater than 25,000.
Using 2006 data, the researchers found that the city's property tax burden per capita was $1,379 and it's sales tax burden per capita was $494.
"Among the 29 cities with populations over 25,000, Charlotte again had the highest combined city/county tax and fee collections per capita," they wrote. "Chapel Hill, Wilmington, Asheville, and Durham were also in the top five."
The study was written by economist Michael Lowrey, using data from the state treasurer's Annual Financial Information Report.
A recent ad by the Alliance for North Carolina criticizes Charlotte Mayor Pat McCrory, citing the study when it calls Charlotte "the city of high taxes."




Re: Locke Foundation: Charlotte taxes highest
Ryan,
Thanks for bringing attention to our By the Numbers report. It's one way we try to bring transparency to city and county governments. I just want to highlight some additional analysis we have done on the data in the report as it relates to Charlotte and Mecklenburg County.
1. Charlotte has higher taxes by dollar amount, but it also has high incomes and high property values. As a percent of income, Mecklenburg's combined tax burden is lower than Durham's and New Hanover's among urban counties.
2. Per capita revenue for Charlotte grew slower than any of the other six municipalities with high tax burdens and population greater than 25,000.
3. Of the counties that are home to these municipalities, Mecklenburg's share of tax and fee revenue grew faster than all others but Durham.
4. Unlike the state government, Charlotte’s operating and total spending was no faster than inflation and population growth between FY’96 and FY’07.
I hope this provide some context.