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Interlocal Agreements for Property Tax Collection

November 30, 2018

What percentage of North Carolina cities and towns rely on their counties for the collection of municipal property taxes? 60%? 80%? I don’t know the exact figure, but I’m certain it’s much closer to 100% than it is to 0%.  … Continued

Subdivision and Property Tax Liens

October 1, 2018

Subdivision can make for knotty property tax problems. Here’s some help to untie them. Assume Billy BlueDevil owns Parcel A in Carolina County.  In February of 2018, he subdivides Parcel A into four subparcels, A1, A2, A3 and A4. Billy … Continued

Challenging Discovery Bills

September 6, 2018

Discoveries are confusing, thanks to lots of special rules that apply only to these types of tax bills.  I explain the basic process here.  It’s not just the calculation of discovery bills that can get complex; so too are the … Continued

The July 1 Rule for Property Tax Exemptions

August 6, 2018

January 1 is the key date for property tax exemptions.  That’s the date on which the assessor takes a theoretical snapshot of a property’s ownership and use, the two primary criteria for property tax exemption eligibility. If a property doesn’t … Continued

More Occupancy Tax Q & A

July 19, 2018

If you missed our webinar on the regulation and taxation of short-term rentals such as those listed on AirBnB, it will soon be available for on-demand viewing here.  In that webinar, my SOG colleague Rebecca Badgett and I discussed different … Continued

Discovering Erroneous Exemptions

June 26, 2018

When property tax geeks like me hear the term “discovery,” our minds don’t usually leap to Marie Curie and the theory of radioactivity or Indiana Jones and the Ark of the Covenant. No, we property tax geeks  dream about more … Continued

Combining Multiple Property Tax Exclusions

May 18, 2018

In a North Carolina town, a long-vacant historic mill with environmental contamination has sat empty on the edge of downtown for years. The Town has taken action to see the property transformed. Town staff worked through a brownfields process to … Continued

Tips for Tax Foreclosure Sales

April 24, 2018

Carolina County is selling Parcel A at a tax foreclosure sale.  The county enters an opening bid of $4,500, the total taxes and costs owed on the property.  Happily for the county, two other bidders, Billy Blue Devil and Wanda … Continued