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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

Appraising Residential Rental Property

August 15, 2022

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 … Read more

Property Tax FAQs

June 30, 2022

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 … Read more

Options for Expanding the Circuit Breaker Exclusion

May 23, 2022

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 … Read more

Sales Assessment Ratios Plummet

May 17, 2022

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 … Read more

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 … Read more

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 … Read more

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 … Read more

Should North Carolina Bet Big on Sports Gambling?

November 11, 2021

[UPDATES: June 2023: H347 is signed into law by Governor Cooper, authorizing on-line sports gambling to begin within 1 year and levying an 18% tax on gambling revenue. March 2023: a sports gambling bill was filed in the NC House … Read more