$200 million. That’s the estimated property tax revenue North Carolina’s 100 counties defer each year under the state’s present-use value (“PUV”) property tax exclusion program for farms and other favored properties. And by “defer,” I really mean “lose,” because most … Read more

The Court of Appeals issued two opinions dealing with local taxes this week. In yesterday’s post I analyzed the opinion concerning Fayetteville’s privilege license taxes on internet sweepstakes.  Today I analyze the opinion dealing with the denial of a property tax … Read more

[Update: In 2013 the Court of Appeals reversed its opinion in the Fayetteville case discussed below based on a related N.C. Supreme Court opinion.  See this blog post for more details.] The N.C. Court of Appeals celebrated tax day a few weeks later … Read more

It’s pop quiz time!  Is the following statement true or false? No one can buy real property in North Carolina without first paying all of the property taxes owed on the property. Answer: False. Well, not entirely false.  But not … Read more

It’s budget time for local governments, and the fun should not be reserved just for finance and budget staffers.  Tax officials need to play an important role in the process, too.   The Local Government Budget and Fiscal Control Act … Read more

[Update:  In 2013 the N.C. Supreme Court reversed the Court of Appeals decision discussed below.  See this blog post for more details.] In the first of three decisions we are expecting on internet sweepstakes, the N.C. Court of Appeals ruled … Read more

Having received lots of emails and phone calls after my earlier post on this topic, it seems worthy of a sequel.  Here’s a few of the more interesting questions from across the state this past week. How creative can a … Read more

It’s February, which means that tax lien advertising season is right around the corner.  Early this month tax collectors must report to their governing boards the delinquent taxes that are liens on real property.  Governing boards then issue orders to advertise … Read more

Harry Potter and those Twilight vampires need to move over and make room for a new literary superhero.  The mighty local government tax collector returns to the best seller lists this week after a fourteen-year absence with the release of … Read more

Don’t you just love the holiday season? We kick it off with a Thanksgiving feast, exchange presents on Hanukah and Christmas, and then celebrate a fresh start on New Year’s Day. But the fun doesn’t end just because we’ve all … Read more