diff --git a/changelog.d/nc-sa-2027-statutory-rates.fixed.md b/changelog.d/nc-sa-2027-statutory-rates.fixed.md
new file mode 100644
index 00000000000..609283eaaa4
--- /dev/null
+++ b/changelog.d/nc-sa-2027-statutory-rates.fixed.md
@@ -0,0 +1 @@
+Set North Carolina's 2027 State-County Special Assistance rates to the federally approved 3.6% Social Security cost-of-living adjustment ($1,447 basic, $1,857 enhanced) instead of the unrounded CPI-W ratio.
diff --git a/policyengine_us/parameters/gov/states/nc/ncdhhs/sa/rate/basic.yaml b/policyengine_us/parameters/gov/states/nc/ncdhhs/sa/rate/basic.yaml
index ab22c2f1430..45eeecbd6e9 100644
--- a/policyengine_us/parameters/gov/states/nc/ncdhhs/sa/rate/basic.yaml
+++ b/policyengine_us/parameters/gov/states/nc/ncdhhs/sa/rate/basic.yaml
@@ -1,13 +1,17 @@
 description: North Carolina provides this amount as the maximum monthly basic rate under the State-County Special Assistance program.
 values:
   2026-01-01: 1_397
+  # 1,397 * 1.036 = 1,447.29, with the 3.6% COLA.
+  2027-01-01: 1_447
 
 metadata:
   unit: currency-USD
   period: month
   label: North Carolina SA basic rate
-  # G.S. 108A-42.1(a) adjusts the rate each January 1 by the Social Security
-  # cost-of-living adjustment; the published rate replaces the projection.
+  # G.S. 108A-42.1(a) adjusts the rate each January 1 by the federally approved
+  # Social Security COLA: SSA's percentage, rounded to a tenth, not the
+  # unrounded CPI-W ratio in gov.ssa.uprating. Years after the last listed one
+  # are projected from gov.ssa.uprating until SSA announces the COLA.
   uprating:
     parameter: gov.ssa.uprating
     rounding:
@@ -16,6 +20,8 @@ metadata:
   reference:
     - title: North Carolina General Statutes § 108A-42.1(a)
       href: https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_108A/GS_108A-42.1.pdf
+    - title: Social Security Administration 2027 Cost-of-Living Adjustment (COLA) Fact Sheet
+      href: https://www.ssa.gov/news/en/cola/factsheets/2027.html
     - title: "North Carolina Special Assistance Manual SA-3220 II.A and VIII #page 204,219"
       href: https://policies.ncdhhs.gov/wp-content/uploads/Special-Assistance-Manual-Rev-June-2026.pdf#page=204
     - title: North Carolina Change Notice EFS-SA-CN-01-2026 I
diff --git a/policyengine_us/parameters/gov/states/nc/ncdhhs/sa/rate/enhanced.yaml b/policyengine_us/parameters/gov/states/nc/ncdhhs/sa/rate/enhanced.yaml
index 6bd404365dc..294e987c9da 100644
--- a/policyengine_us/parameters/gov/states/nc/ncdhhs/sa/rate/enhanced.yaml
+++ b/policyengine_us/parameters/gov/states/nc/ncdhhs/sa/rate/enhanced.yaml
@@ -1,13 +1,17 @@
 description: North Carolina provides this amount as the maximum monthly enhanced rate for special care units and in-home recipients with Alzheimer's disease or dementia under the State-County Special Assistance program.
 values:
   2026-01-01: 1_792
+  # 1,792 * 1.036 = 1,856.51, with the 3.6% COLA.
+  2027-01-01: 1_857
 
 metadata:
   unit: currency-USD
   period: month
   label: North Carolina SA enhanced rate
-  # G.S. 108A-42.1(b) adjusts the rate each January 1 by the Social Security
-  # cost-of-living adjustment; the published rate replaces the projection.
+  # G.S. 108A-42.1(b) adjusts the rate each January 1 by the federally approved
+  # Social Security COLA: SSA's percentage, rounded to a tenth, not the
+  # unrounded CPI-W ratio in gov.ssa.uprating. Years after the last listed one
+  # are projected from gov.ssa.uprating until SSA announces the COLA.
   uprating:
     parameter: gov.ssa.uprating
     rounding:
@@ -16,6 +20,8 @@ metadata:
   reference:
     - title: North Carolina General Statutes § 108A-42.1(b)
       href: https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_108A/GS_108A-42.1.pdf
+    - title: Social Security Administration 2027 Cost-of-Living Adjustment (COLA) Fact Sheet
+      href: https://www.ssa.gov/news/en/cola/factsheets/2027.html
     - title: "North Carolina Special Assistance Manual SA-3220 II.B and VIII #page 205,219"
       href: https://policies.ncdhhs.gov/wp-content/uploads/Special-Assistance-Manual-Rev-June-2026.pdf#page=205
     - title: North Carolina Change Notice EFS-SA-CN-01-2026 I
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nc/ncdhhs/sa/nc_sa.yaml b/policyengine_us/tests/policy/baseline/gov/states/nc/ncdhhs/sa/nc_sa.yaml
index bb91214fa85..fae4c01fcb3 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/nc/ncdhhs/sa/nc_sa.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/nc/ncdhhs/sa/nc_sa.yaml
@@ -484,9 +484,9 @@
     nc_sa_eligible: false
     nc_sa: 0
 
-# G.S. 108A-42.1 adjusts the rates each January 1 by the Social Security
-# cost-of-living adjustment. The 2027 rate is uprated until North Carolina
-# publishes it; the 2027 FBR is the SSA amount announced with the 3.6% COLA.
+# G.S. 108A-42.1 adjusts the rates each January 1 by the federally approved
+# Social Security cost-of-living adjustment, 3.6% for 2027; the 2027 FBR is
+# the SSA amount announced with it.
 # https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_108A/GS_108A-42.1.pdf
 - name: Case 37, basic facility rate follows the cost-of-living adjustment in 2027.
   period: 2027-01
@@ -496,13 +496,12 @@
     age: 65
     nc_sa_care_setting: ADULT_CARE_HOME
   output:
-    # 1,397 uprated by the Social Security index (2027 CPI-W 328.746 / 2026
-    # 317.265 = 1.036187) and rounded to the dollar: 1,447.55 -> 1,448.
-    nc_sa_rate: 1_448
+    # 1,397 * 1.036 = 1,447.29 -> 1,447.
+    nc_sa_rate: 1_447
     # 2027 SSI federal benefit rate.
     ssi: 1_029
-    # 1,448 + 70 - 1,029 = 489.
-    nc_sa: 489
+    # 1,447 + 70 - 1,029 = 488.
+    nc_sa: 488
 
 # An applicant "ineligible for SSI solely due to being over income for SSI"
 # qualifies without applying for SSI (SA-3100 I, II.A.6): "If the a/b
@@ -562,3 +561,32 @@
     nc_sa:
       2026-01: 746
       2026-02: 473
+
+# SA-3220 III.C: the payment is the maintenance amount less TCMI, rounded to
+# the dollar with half a dollar rounding up; under $1 is ineligible. The 2027
+# basic maintenance amount is 1,447 + 70 = 1,517, so the cutoff is 1,516.51.
+- name: Case 41, basic half dollar in 2027 rounds up to one dollar.
+  period: 2027-01
+  absolute_error_margin: 0.01
+  input:
+    state_code: NC
+    age: 65
+    nc_sa_care_setting: ADULT_CARE_HOME
+    nc_sa_countable_income: 1_516.5
+  output:
+    nc_sa_eligible: true
+    # 1,517 - 1,516.50 = 0.50 -> 1.
+    nc_sa: 1
+
+- name: Case 42, basic 2027 cutoff makes the applicant ineligible.
+  period: 2027-01
+  absolute_error_margin: 0.01
+  input:
+    state_code: NC
+    age: 65
+    nc_sa_care_setting: ADULT_CARE_HOME
+    nc_sa_countable_income: 1_516.51
+  output:
+    # 1,517 - 1,516.51 = 0.49 -> 0, under the $1 minimum.
+    nc_sa_eligible: false
+    nc_sa: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nc/ncdhhs/sa/nc_sa_rate.yaml b/policyengine_us/tests/policy/baseline/gov/states/nc/ncdhhs/sa/nc_sa_rate.yaml
index ef5b484b3b9..e840e41b43b 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/nc/ncdhhs/sa/nc_sa_rate.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/nc/ncdhhs/sa/nc_sa_rate.yaml
@@ -76,3 +76,17 @@
     nc_sa_facility_rate: 1_000
   output:
     nc_sa_rate: 1_397
+
+# G.S. 108A-42.1(b) adjusts the enhanced rate by the federally approved Social
+# Security cost-of-living adjustment, 3.6% for 2027.
+# https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_108A/GS_108A-42.1.pdf
+- name: Case 8, enhanced special care unit rate follows the cost-of-living adjustment in 2027.
+  period: 2027-01
+  absolute_error_margin: 0.01
+  input:
+    state_code: NC
+    age: 65
+    nc_sa_care_setting: SPECIAL_CARE_UNIT
+  output:
+    # 1,792 * 1.036 = 1,856.51 -> 1,857.
+    nc_sa_rate: 1_857