Buncombe County is ranked just above Polk County at 28th with a tax rate of 52.50 cents, while

McDowell County is ranked 34th with a tax rate of 55 cents and Rutherford County is ranked 43rd with a tax rate of 60.70 cents.

Jackson County is the third lowest in the state with a 28-cent tax rate, while Transylvania County ranks ninth lowest with a tax rate of 39.49 cents.

Mitchell County ranks 11th lowest in the state with a tax rate of 40 cents.

Macon County approved an approximate $44 million budget this year and maintained its lowest tax rate status in the state. Projects for Macon County include an $11.3 million new K-4 school building, a sewer line, a water project including a 500,000 storage tank, a county airport runway extension project, renovations to the new sheriff’s office, renovations at the Barrett building that includes a state of the art communications system and new elevator and a business development center (incubator) with several new businesses, according to the county manager’s budget message.

Franklin is Macon County’s seat with Highlands also being a Macon County town. Macon County borders Georgia and is home to the Nantahala River and many waterfalls. Macon’s population as of the 2010 census was approximately 34,000 residents.

Scotland County’s new budget this year included a tax increase maintaining the highest tax rate ranking in the state. Scotland County’s 2012-2013 budget is nearly $37 million with this year’s increases being due to a $500,000 revenue shortfall in last year’s budget and a request from the schools due to a needed stadium repair estimated at $130,000, according to Scotland County’s website.

Laurinburg is Scotland County’s seat. Scotland County is the smallest county in the state in terms of landmass with 36,000 residents as of the 2010 census. Scotland County borders South Carolina.

Polk County approved a $24,986,571 budget this year with no tax increases. Polk’s population as of the 2010 census was approximately 20,500 residents.