When property shifts from one jurisdiction to another, whether by annexation, deannexation, or a change in extraterritorial jurisdiction (ETJ), it usually becomes subject to a different set of regulations. The method by which the old regulations make way for the … Read more
We had a lively discussion with experts from the School and across the appraisal world during our recent webinar focusing on tax appraisers’ entry onto private property. (If you missed the webinar, it will shortly be available for on-demand viewing … Read more
The recent explosion of generative AI tools (e.g., ChatGPT, Bard, DALL-E 2) is quickly impacting every sector of society and local government is no exception. These tools offer benefits for the government workforce—including the potential to enhance workplace efficiency and … Read more
[This post was authored by Hudson Vaughan, who recently conducted a study on racial and vertical equity in North Carolina property tax appraisals under the supervision of UNC School of Government faculty member Chris McLaughlin. Vaughan, who is a 2008 … Read more
Different tax systems play by different rules. Just because an organization is exempt from paying federal or state income taxes does not automatically mean that organization will be exempt from paying local property taxes on its land, buildings, cars, and … Read more
With glowing references, top-notch productivity, and all-around likability, Shifty Sam seemed like Aboveboard Town’s most valuable employee (name aside). When Shifty Sam is arrested, his coworkers are shocked and dismayed. The Aboveboard Town Council wants to learn more about Sam’s … Read more
Data from the last ten years of county and municipal elections in North Carolina reveals that voters rarely reject proposals to issue general obligation (“GO”) bonds at the ballot box. From November 2012 through and including November 2022, North Carolina … Read more
The drug xylazine has been in the news recently as a dangerous substance commonly mixed with heroin, fentanyl, and other drugs. Xylazine is not an opioid nor is it currently a controlled substance, which presents unique challenges for legal and … Read more
As detailed in previous posts, North Carolina counties and municipalities received funding from the American Rescue Plan Act of 2021 Coronavirus State and Local Fiscal Recovery Fund (ARP/CSLFRF). This federal grant funding has afforded local governments opportunities to make transformational … Read more
The Fiscal Responsibility Act of 2023 (FRA), signed into law by President Biden on June 3, 2023 includes changes to two social services programs administered by county governments in North Carolina – the Supplemental Nutrition Assistance Program (SNAP) and Temporary … Read more