Suppose Billy Blue Devil owes $2,000 in delinquent taxes for 2012, 2013 and 2014. Billy mails the tax office a check for $500 with no note or instructions about what taxes he is paying. What should the tax office do … Read more

About 80 counties have the authority under G.S. 161-31 to require a tax certification before recording a deed.  In counties that have opted into this requirement, the registrar of deeds may not record a deed unless the county tax collector … Read more

I hope you were able to join us for our recent board of equalization and review webinar that featured input from experts at the Department of Revenue and local tax offices across the state.  Counties that did not have the chance to … Read more

It’s March, which means in addition to finalizing your NCAA bracket sheets you might also be finalizing your local government’s delinquent property tax advertisement.  These ads must be published between March 1 and June 30 in a newspaper having a … Read more

[UPDATE:  S.L. 2015-225 limits disclosure of law enforcement officer information but does not explicitly affect county tax websites.  My colleague Frayda Bluestein blogs about the new law here.) Most of North Carolina’s 100 counties maintain tax websites that allow users to search … Read more

  The North Carolina General Assembly banned internet sweepstakes more than four years ago.  The North Carolina Supreme Court upheld that ban more than two years ago.  A few months later that court struck down excessive municipal privilege license taxes … Read more

UPDATE:  S.L. 2015-262 now excludes  from local property taxes all property sited on land held in trust for the Eastern Band of Cherokee Indians, effective for the 2016 tax year and beyond. Gambling is a big business in North Carolina, and … Read more

I’ve blogged recently about the importance of record ownership as of January 1 and January 6 for property tax listing and collection.  Today I continue this New Year’s theme and discuss the property tax liens on real property that arise … Read more

Many children and more than a few adults are counting the days and hours until Santa arrives next week.  But taxpayers who’ve yet to pay their 2014 property tax bills should be counting the days and hours until January 6, 2015, the … Read more

New Year’s Day is best known for hangovers and college football bowl games. But among North Carolina property tax professionals, January 1 means even more than the Famous Idaho Potato Bowl (yes, that’s an actual game.) January 1 is listing … Read more