Wake County, North Carolina, has been identified as the most significant source of property tax in the state, largely due to concerns over housing affordability. The county's top 10 earners include drug makers, real estate developers, tech companies, and a bank. The 10 largest payers own thousands of acres and contribute around 2.4% of the county's property tax revenue. The proposal for capping annual property tax increases could benefit the state's largest corporate landowners. The Board of Commissioners has passed a resolution against these reforms, stating that they are accountable for the community's needs and expectations.