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Support the School of Government

March 29, 2022

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 School of Government

March 29, 2022

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

Lessons From a Tax Foreclosure Gone Bad

March 23, 2022

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

Should North Carolina Bet Big on Sports Gambling?

November 11, 2021

Just three years ago, sports betting was legal in just three states.  Today you can bet legally in 33 states and the District of Columbia. The trigger for this nationwide gambling expansion was a 2018 U.S. Supreme Court decision striking … Continued

Analyzing Property Tax Appeals for Systemic Bias

October 4, 2021

Last year I wrote about the “assessment gap” that disadvantages poor and minority homeowners in many states, including North Carolina. Intrigued by that national study of the property tax appraisal process, I decided to learn if similar evidence of systemic … Continued

Property Taxes and Annexations

July 15, 2021

It’s been 10 years since the General Assembly limited the authority of municipalities to annex property into their municipal limits.  My colleague Frayda Bluestein explained the details of these changes here and here. The most consequential of those changes was … Continued

Correcting Taxpayer Mistakes

March 30, 2021

How far will your tax office go to fix mistakes caused by taxpayers? Consider the situation in which a taxpayer mistakenly makes a payment on property owned by another party.  The tax office applies the payment as instructed.  Later, the … Continued

Tax Tips for a Resurgent Real Estate Market

February 10, 2021

I’ve written several blog posts about how the pandemic might affect local taxes (here, here, here, and here), focusing mostly on negative economic news.  But there is at least one positive economic development from the pandemic that will impact property … Continued