The N.C. Department of Commerce annually ranks the state’s 100 counties based on economic well-being and assigns each a Tier designation. The 41 most distressed counties are designated as Tier 1, the next 39 as Tier 2 and the 20 least distressed as Tier 3.
This Tier system is incorporated into various state programs, including the Article 3J Tax Credits, to encourage economic activity in the less prosperous areas of the state. Please see the 
2008 Article 3J County Tier Map for a detailed view of designations.
Note: Article 3J Tax Credits should not be confused with Article 3A William S. Lee (WSL) Tax Credits. Article 3J is not a revision of the Lee Act; it replaces it. In general, William S. Lee Credits are repealed for business activities that occur on or after January 1, 2007 and Article 3J Credits take effect for taxable years beginning on or after January 1, 2007.
2008 County Tier Designation Article 3J Tax Credits
Tier 1 Article 3J Tax Credits
|
County |
2008 3J |
|
Alleghany |
1 |
|
Anson |
1 |
|
Beaufort |
1 |
|
Bertie |
1 |
|
Bladen |
1 |
|
Burke |
1 |
|
Caldwell |
1 |
|
Camden |
1 |
|
Caswell |
1 |
|
Clay |
1 |
|
Cleveland |
1 |
|
Columbus |
1 |
|
Cumberland |
1 |
|
Duplin |
1 |
|
Edgecombe |
1 |
|
Gates |
1 |
|
Graham |
1 |
|
Greene |
1 |
|
Halifax |
1 |
|
Hertford |
1 |
|
Hyde |
1 |
|
Jones |
1 |
|
Lenoir |
1 |
|
Martin |
1 |
|
McDowell |
1 |
|
Mitchell |
1 |
|
Montgomery |
1 |
|
Northampton |
1 |
|
Richmond |
1 |
|
Robeson |
1 |
|
Rockingham |
1 |
|
Rutherford |
1 |
|
Scotland |
1 |
|
Surry |
1 |
|
Tyrrell |
1 |
|
Vance |
1 |
|
Warren |
1 |
|
Washington |
1 |
|
Wayne |
1 |
|
Wilson |
1 |
|
Yancey |
1 |
Tier 2 Article 3J Tax Credits
|
County |
2008 3J |
|
Alamance |
2 |
|
Alexander |
2 |
|
Ashe |
2 |
|
Avery |
2 |
|
Catawba |
2 |
|
Cherokee |
2 |
|
Chowan |
2 |
|
Craven |
2 |
|
Currituck |
2 |
|
Dare |
2 |
|
Davidson |
2 |
|
Davie |
2 |
|
Gaston |
2 |
|
Granville |
2 |
|
Harnett |
2 |
|
Hoke |
2 |
|
Jackson |
2 |
|
Lee |
2 |
|
Macon |
2 |
|
Madison |
2 |
|
Nash |
2 |
|
Onslow |
2 |
|
Pamlico |
2 |
|
Pasquotank |
2 |
|
Pender |
2 |
|
Perquimans |
2 |
|
Person |
2 |
|
Pitt |
2 |
|
Polk |
2 |
|
Randolph |
2 |
|
Rowan |
2 |
|
Sampson |
2 |
|
Stanly |
2 |
|
Stokes |
2 |
|
Swain |
2 |
|
Transylvania |
2 |
|
Watauga |
2 |
|
Wilkes |
2 |
|
Yadkin |
2 |
Tier 3 Article 3J Tax Credits
|
County |
2008 3J |
|
Brunswick |
3 |
|
Buncombe |
3 |
|
Cabarrus |
3 |
|
Carteret |
3 |
|
Chatham |
3 |
|
Durham |
3 |
|
Forsyth |
3 |
|
Franklin |
3 |
|
Guilford |
3 |
|
Haywood |
3 |
|
Henderson |
3 |
|
Iredell |
3 |
|
Johnston |
3 |
|
Lincoln |
3 |
|
Mecklenburg |
3 |
|
Moore |
3 |
|
New Hanover |
3 |
|
Orange |
3 |
|
Union |
3 |
|
Wake |
3 |
Archived County Tier Designations - Article 3J Tax Credits
2007