The Families First Coronavirus Response Act (FFCRA), passed in March as the federal government’s first response to the COVID-19 crisis, is a law with many parts. The Emergency Sick Leave Act and the Emergency Family and Medical Leave Expansion Act … Read more

Are North Carolina cities and counties making more use of conditional zoning? Are the approval rates for variances and special use permits going up or down in North Carolina? Are form-based codes and standards only something we read about, or … Read more

UPDATED MARCH 25, 2021 Every year many employers choose to require employees to undergo vaccination against seasonal influenza (flu). This year, however, a different decision will confront employers: whether to require employees to undergo vaccination against COVID-19. The flu vaccine … Read more

Once we make it through the pandemic, many employees will be returning to work for the first time in a very long while. To prepare for this return, organizations may want to review and update their dress codes and/or grooming … Read more

This week brought a lot of news about the COVID-19 pandemic. Governor Roy Cooper issued a modified stay-at-home order, which takes effect at 5:00 p.m. today. The FDA took the first step toward authorizing use of a COVID-19 vaccine. My … Read more

North Carolina is experiencing increasing numbers of COVID-19 cases and hospitalizations at a particularly challenging time: right as families are preparing to celebrate winter holidays, college students are returning home, and the weather is cooling and making outdoor gatherings less … Read more

How should the pandemic affect property tax values for 2021?  The answer depends on (1) whether the property is personal or real and (2) whether the county is conducting a real property reappraisal in 2021.  Read on for the details.

A town recently constructed a recreational center that offers an indoor pool, exercise equipment, and fitness classes. Several town residents have asked the town council to limit use of the facility to town residents and their invited guests. The residents … Read more

[Update (12/14/2020): On December 10, 2020, the North Carolina Department of Justice issued an informal opinion letter that differs from the opinion that I reach in this blog post. In the post, I conclude that cities and counties probably lack … Read more

The social justice protests that erupted in many areas of the country this summer focused mostly on law enforcement.  But systemic bias can infect any area of government, even the seemingly objective world of property tax administration.  For proof, check … Read more