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The Religious Exemption from Property Taxes

October 18, 2023

The religious exemption created by G.S. 105-278.3 may produce more difficult questions than the rest of the Machinery Act combined.  This post summarizes the religious exemption’s legal requirements and tries to answer some of those thorny eligibility questions. Ownership and … Read more

Did the U.S. Supreme Court Rein In Property Tax Foreclosures?

September 14, 2023

Foreclosure can be an effective but potentially harsh tax collection tool for local governments. A judicious, equitable, and consistent foreclosure program can get abandoned property into the hands of more responsible owners, spur delinquent property owners to pay old tax … Read more

Trespassing and Appraisers, Part Two

August 8, 2023

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

A Study of Equity in NC Property Tax Appraisals

July 31, 2023

[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

Income Tax Exemptions vs. Property Tax Exemptions

July 28, 2023

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

How to Apply the Builders Inventory Exclusion

June 22, 2023

Aimed primarily at new residential developments, the “builders inventory” property tax exclusion (GS 105-277.02) arrived in 2015 and is becoming more popular across the state with each passing year.  While I’ve previously blogged about the basics of this exclusion here … Read more

County Tax Collectors and City Taxes

April 13, 2023

It’s increasingly common for county tax collectors to collect taxes for municipalities in their counties.  Five years ago I discussed in this blog post how interlocal agreements can authorize these arrangements.  Below, I dive a bit more deeply into the … Read more

Occupancy Taxes and Airbnb

November 2, 2022

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 … Read more