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 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 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

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

[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

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 … Read more

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 … Read more

How many taxpayers have asked you this question: “Can I get a partial refund on my property taxes if I sell the property in the middle of the year?”  The short answer is normally, “No, we don’t prorate property taxes.”  … Read more

Time for a North Carolina geography quiz! In which counties are these cities located: Chapel Hill, Durham, and Raleigh? If you said Orange County, Durham County, and Wake County, you are . . . only partially correct.  Each of those … Read more

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 … Read more