[By SOG faculty member Phil Dixon] In response to the opioid crisis, North Carolina passed several protections designed to alleviate some of the legal liability surrounding drug use in the interest of harm reduction and public health. One of those … Continued

January recognizes the importance of knowing about human trafficking. The President has declared January Human Trafficking Prevention Month (see the proclamation here). The North Carolina Governor and the Chief Justice have both declared January Human Trafficking Awareness Month (see the … Continued

As the number of Airbnb and other short-term rentals continues to increase across North Carolina, more local governments grow concerned about the regulation and taxation of these properties. To help, my School of Government faculty colleague Rebecca Badgett and I … Continued

Rental units, be they long-term rentals owned by institutional investors or short-term rentals on platforms like Airbnb, represent a growing share of North Carolina’s housing stock.  This is true in big cities like Charlotte, where corporate landlords have purchased tens … Continued

I often use this blog to provide detailed answers to common tax questions.  But sometimes the most common questions have answers that aren’t quite long enough to justify their own blog post. Below is a collection of a few short … Continued

Uniformity is a defining characteristic of our state’s property tax system. As I’ve written before, both our state constitution and the Machinery Act (the collection of state statutes that govern property taxes) require that all local governments across North Carolina … Continued

What a difference a decade makes.  In 2012, the country was a couple of years into its recovery from the “Great Recession” and real estate prices across North Carolina were still lagging behind their 2007 peak.  In 2022, the country … Continued

SUPPORT the UNC SCHOOL OF GOVERNMENT Time and again, my work across the state of North Carolina reminds me of the power of good leadership. True leaders unlock potential in others, leading to transformative outcomes in institutions and communities. I … Continued

SUPPORT the UNC SCHOOL OF GOVERNMENT When Dean Mike Smith asked me to join the UNC School of Government Foundation Board in 2014, I was honored to have the opportunity to work in support of an institution that has done … Continued

Most tax foreclosure sales involve vacant, unloved properties.  But not always. The risk of homelessness is one reason that the General Assembly and our courts demand that taxpayers’ property rights are adequately protected during the foreclosure process.  A key to … Continued