Lawmakers in North Carolina, the state that has been an inspiration and model for tax reform efforts in so many other states, are once again taking action to make their tax code even less burdensome and more conducive to job creation. On May 18, the North Carolina Senate passed a new budget that speeds up already-codified income tax relief and schedules further rate reduction, bringing the state income tax rate down to 2.49% by the end of the decade.
As the latest example of significant tax relief receiving bipartisan support, more than a third of Democratic caucus in the North Carolina Senate voted for this new budget, which would give North Carolina the lowest flat income tax rate in the nation, a title currently held by Arizona’s 2.5% flat tax. North Carolina already has the lowest corporate income tax in the nation and that tax will be phased out entirely by 2030.
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Governor Roy Cooper (D) released an executive budget earlier this year that would halt the phaseout of the North Carolina’s corporate tax. As expected, that proposal was rejected by the General Assembly, where Republicans now hold supermajorities in both the Senate and House thanks to the party switch announced by Representative Trisha Cotham (R) last month.
The North Carolina House passed their version of the budget in April, which speeds up already scheduled income tax rate reduction that was approved as part of the budget signed into law in November 2021. Aside from the income tax relief, there are other parts of the House and Senate-passed versions of the budget that conservatives will like. Both the House and Senate budgets, for example, would protect North Carolinians against efforts to impose a cap-and-trade program for carbon emissions with a provision stipulating that “No state agency, governor, or the Department of Environmental Quality, may require certain public utilities to engage in carbon offset programs.”
Critics of cap-and-trade point out that it has the same effect as a carbon tax, resulting in higher gas prices and utility bills. Cap-and-trade is part of the reason why the price of gasoline in California is typically much higher than the national average. The inflationary effect cap-and-trade has on the price of gas is also a key reason why the Transportation and Climate Initiative (TCI), a proposed regional cap-and-trade program focused on transportation emissions, folded after receiving a cold reception from lawmakers in every blue state where it was pitched save for Massachusetts. That did not deter Governor Cooper’s administration from voicing support for TCI.
The move to block imposition of cap-and-trade without legislative approval in North Carolina follows a series of cap-and-trade-related developments in other parts of the country. Governor Glenn Youngkin (R) is now working to remove Virginia from the Regional Greenhouse Gas Initiative (RGGI), another regional cap-and-trade program, because of the inflationary effect it has on utility bills. Meanwhile in New York, Governor Kathy Hochul (D) recently authorized a new cap-and-trade program as part of the $229 billion budget signed into law in early May.
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Governor Hochul tasked the state Department of Environmental Conservation and the New York State Energy Research and Development Authority with studying the potential effects that cap-and-trade would have on energy prices in New York. They found that cap-and-trade could inflate the price of a gas by 62-cents per gallon and raise the cost of natural gas by 80%, which would adversely affect the 60% of New Yorkers who heat their homes with gas.
“We began running the numbers on that, based on some of the metrics being used by Washington state and some of our own, and revealed some…potentially extraordinary costs affiliated with the program,” New York Department of Environmental Conservation Commissioner Basil Seggos said about the potential effect of cap-and-trade back in April.
“New York’s budget outlined broad details about how the revenues would be spent, creating a ‘climate action fund’ that would direct two-thirds of revenues toward ‘transitioning to a less carbon-intensive economy,’ while channeling other money to ‘industry small businesses’ and consumers,” Energy & Environmental News reported about the Empire State’s cap-and-trade program. “But the state still has to hash out which polluters will be able to buy allowances and contribute revenues to the program — a question that promises to be highly contentious.”
Though TCI has ceased to exist and details for the implementation of New York’s cap-and-trade program are not expected to be released until later this summer, RGGI is still alive and Governor Cooper has signaled his interest in the possibility of having North Carolina be a part of that cap-and-trade pact. In 2021, a spokesman for Governor Cooper confirmed that joining RGGI “is a policy option under consideration.” Under the cap-and-trade-blocking provision in the state House and Senate-passed budgets, however, Governor Cooper can consider joining a regional cap-and-trade program as much as he wants, but he and any future governor must get approval from the General Assembly in order to impose such a policy in North Carolina.
A conference committee will soon convene to hash out the differences between the House and Senate budgets over the next few weeks. The following chart from the John Locke Foundation, a Raleigh-based think tank, illustrates some of the key differences between the North Carolina House and Senate budgets.
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North Carolina Proposed Personal Income Tax Rates, 2023-2030
John Locke Foundation
The details of the final North Carolina budget deal won’t be public until the conference committee releases them, which will likely occur in June. Yet Governor Cooper already knows he’s likely to receive a new budget that includes additional income tax relief he does not want, proceeds with the corporate tax phaseout that he has asked to halt, and prevents him from implementing cap-and-trade in North Carolina.
Despite all that, there are two key reasons why Governor Cooper may still end up signing the budget that the GOP-run General Assembly sends to him. The first is that he knows his veto will be overridden. The second is that Medicaid expansion, which has long been a top priority for Cooper, is contingent upon enactment of this new budget. As such, by July 4, North Carolina could be on track to have a 2.49% flat personal income tax and no corporate tax by the end of this decade.
GOLF’s Course Raters and Ran Morrissett, Architecture Editor
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A stunning aerial of the 3rd hole at Pinehurst No. 2.
USGA/Fred Vuich
As part of GOLF’s rigorous ratings process for our newly released Top 100 Courses in the U.S. and Top 100 Courses You Can Play rankings, our fleet of 100-plus expert panelists identified the best golf courses in every state.
You can check out the links below to browse all of our course rankings, or scroll down to see the best courses in North Carolina. And if you’re looking to create your own trip in the future, you’d be wise to let GOLF’s new Course Finder tool assist you. Here, you can toggle all of our lists — Top 100 public, best munis, best short courses, best par-3s and more — or filter by price to create the perfect itinerary for your next trip.
GOLF’s other course rankings: Top 100 Courses in the World | Top 100 Courses in the U.S. | Top 100 Courses You Can Play | Top 100 Value Courses in the U.S. | America’s Best Municipal Courses | The 100 Best Short Courses in the World
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The best golf courses in North Carolina (2024/2025)
SYMBOL GUIDE # = Top 100 Course in the U.S. Y = Top 100 You Can Play in the U.S. V = Top 100 Value Course in the U.S. P = Public/Resort
Ed. note: Some courses were omitted from our rankings because they did not receive enough votes.
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1. Pinehurst No. 2 (Pinehurst) [#, Y, P]
Donald Ross’ chef d’oeuvre rolls spaciously through tall longleaf pines in the Carolina Sandhills with holes culminating with legendary inverted-saucer greens. For the 2014 U.S. Open, a Coore-Crenshaw restoration brought back the tawny-edged fairways and native areas last seen in the 1940s. Even with no rough, the runner-up could muster only one under par over four rounds. After the Women’s U.S. Open was played the following week, a powerful message had been broadcast around the world from the home of American golf about the virtues of width, short grass and great greens. This is one of a handful of courses that presents resort guests with a fun test on which they won’t lose a single ball, and a week later can be ready to host a U.S. Open. That’s the flexibility of short grass — and Ross’ design genius. The world will get another look at No. 2 in June 2024 when the course stages its fourth U.S. Open.
2. Old Town Club (Winston Salem) [#]
With sweeping, cross-course vistas punctuated by tawny native grasses and an exemplary routing that twists around miles of creek beds, side-slopes and artistic bunkering, Old Town’s restoration portrays the enduring spirit of classic golf architecture. Perry Maxwell built this inspired North Carolina layout on a former R.J. Reynolds horse farm. The manner by which Maxwell draped the fairways across the rolling landscape resulted in few level lies. No wonder former Demon Deacon Lanny Wadkins called it the best course for training serious young players. Wake Forest’s golf teams practice at Old Town, which gives them a huge home-field advantage as few collegiate golfers are accustomed to putting on undulating Maxwell greens or consistently hitting approach shots from uneven stances. The club’s longtime green chair analyzes every minute detail of the design during his annual walks around the property with former Wake grad, Bill Coore. A 2023 bunker restoration project and the conversion of the greens from bent to Bermuda has the course climbing even higher.
A gorgeous look at Wade Hampton.
Patrick Koenig
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3. Wade Hampton (Cashiers) [#]
Tom Fazio has a well-established knack for building waterfalls. But at this exclusive redoubt, threaded through the folds of the Blue Ridge Mountains, he didn’t have to. Take the par-3 third hole, which plays through a valley, up a gentle rise, to a large green backed by a steep rock face where a natural cascade spills down it. It’s a setting worthy of a national park, and one of countless photo-ready moments on a course that unspools gracefully at modest elevation, ornamented by creeks and ponds. Fazio did not forgo earth-moving altogether. But the beauty of his work here is the deference he showed to the grandeur of the land.
4. Pinehurst No. 10 (Pinehurst) [#, Y, P]
Give a talented architect a sandy, rolling piece of land and place few restrictions on him or her, and it’s amazing what can be produced. Donald Ross did so with a flourish at this resort, and this time, it was Tom Doak’s turn — and he was bonused with not having to make an allowance for where homes might go or having the nines return. The result is a meandering tour that enjoys its own pacing. The first eight holes feature three par-4s — the drivable 4th, the burly dogleg-right 6th and the intermediate length 8th that plays into old mining spoils — that highlight the property’s diversity. Meanwhile, the run from the bruising uphill 468-yard 9th to the 264-yard 14th is one of Doak’s sternest stretches. Natural wetlands feature at two of the final four holes. This variety of obstacles ultimately make No. 10 an immediate stalwart among the resort’s offerings.
5. Pinehurst No. 4 (Pinehurst) [Y,P]
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6. Tobacco Road (Sanford) [Y, P]
7. Mid Pines (Southern Pines) [Y, P]
8. Southern Pines GC (Southern Pines) [Y, P]
9. Pine Needles (Southern Pines) [Y, P]
10. Quail Hollow (Charlotte)
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11. Roaring Gap (Roaring Gap)
12. Dormie Club (West End)
13. Tot Hill Farm (Asheboro) [Y, P]
A dangerous carry at Tot Hill Farm.
Courtesy of Tot Hill Farm
14. Charlotte CC (Charlotte)
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15. Diamond Creek (Banner Elk)
16. Woodlake – Maples (Vass)
17. Grandfather (Linville)
18. Eagle Point (Wilmington)
19. CC of NC – Dogwood (Pinehurst)
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20. Biltmore Forest (Asheville)
21. Linville (Linville)
22. Carolina GC (Charlotte)
23. Forest Creek – North (Pinehurst)
24. Pinehurst No. 8 (Pinehurst) [Y]
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25. Sedgefield CC (Greensboro)
How we rank our courses
For our newly released Top 100 U.S. and Top 100 You Can Play lists — a process that helped us create 50 best-in-state rankings — each panelist was provided a ballot that consisted of 609 courses. Beside the list of courses were 11 “buckets,” or groupings. If our panelists considered a course to be among the top three in the U.S., they ticked that first column. If they believed the course to be among Nos. 4-10, they checked that column, followed by 11-25, 26-50, and so on out to 250+ and even a column for “remove.” Panelists were also free to write in courses that they felt should have been included on the ballot.
Points were assigned to each bucket; to arrive at an average score for each course, we divide its aggregate score by the number of votes. From those point tallies, the courses are then ranked accordingly. It is an intentionally simple and straightforward process. Why? Because it historically has produced results that are widely lauded. Like the game itself, there’s no need to unnecessarily complicate things or try to fix something that already works so well.
The key to the process is the experience and expertise of our panel. Hailing from 15 nations and all the worldwide golf meccas, each of our 127 handpicked panelists has a keen eye for architecture, both regionally and globally. Many of our panelists have played more than 1,000 courses in 20-plus countries, some over 2,000. Their handicaps range from +5 to 15.
Because the nature of course rating is so intensely subjective, no one opinion carries the day. The only way, then, to build meaningful consensus is to incorporate this diversity of panelists and experiences into one ranking.
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FAYETTEVILLE, Ark. (AP) — Jonas Aidoo had a double-double, and his 17 points led seven in double figures as Arkansas rolled past North Carolina A&T 95-67 on Saturday for the Razorbacks’ fifth straight win.
Aidoo made 7 of 13 shots and grabbed 11 rebounds. Boogie Fland also had a double-double with 12 points and 11 assists. Adou Thiero scored 14 points, Karter Knox 11 and D.J. Wagner 10 as all five starters reached double figures. Off the bench, Trevon Brazile had 11 points and Billy Richmond III scored 10. Brazile had nine rebounds.
Aidoo scored the first five points of the game and Arkansas (10-2) led 12-3 in the early going. Later in the half, Richmond scored seven consecutive Arkansas points and the Razorbacks were out front 28-17. They went on to lead 54-31 at the break.
An 8-0 run midway through the second half put Arkansas ahead by 36 points and the lead peaked at 37 when Aidoo scored in the paint with about 9 minutes remaining.
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Ryan Forrest led the Aggies (3-10) with 19 points and eight rebounds. Landon Glasper added 16 points.
It was the Razorbacks’ second game on their home floor this month. Next, they will host Oakland on Dec. 30.
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FAYETTEVILLE — Playing its first game in a week, the Arkansas basketball team showed no rust Saturday.
The Razorbacks opened with a 12-3 run and were never threatened during a 95-67 victory over North Carolina A&T at Bud Walton Arena.
Arkansas (10-2) won its fifth consecutive game and played for the final time before a break for Christmas. The Razorbacks are not scheduled to play again until a Dec. 30 home game against Oakland.
Jonas Aidoo had 7 points, 3 rebounds and 3 blocked shots before the first media timeout to spark the early run. Aidoo finished with season highs of 17 points and 11 rebounds in 22 minutes.
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Aidoo was one of seven Razorbacks who scored in double figures. Adou Thiero scored 14 points, Boogie Fland scored 12 to go with 11 assists, Trevon Brazile and Karter Knox scored 11 apiece, and D.J. Wagner and Billy Richmond had 10.
Zvonimir Ivisic (8 points) was the only Arkansas rotation player to score less than 10. The Razorbacks played the game without guard Nelly Davis, who sat out with soreness in his shooting wrist. Davis is averaging 9.9 points per game.
Arkansas shot 50% (37 of 74) with 26 assists and held the Aggies to 36% (27 of 75) shooting.
The Razorbacks led 54-31 at halftime and by as many as 37 points in the second half.
North Carolina A&T (3-10) lost its eighth consecutive game. The Aggies were led in scoring by Marion native Ryan Forrest (19 points) and Fayetteville native Landon Glasper (16).
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