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 … Read more

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 … Read more

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 … Read more

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 … Read more

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 … Read more

[Note: this post has been superseded by the Court of Appeals decision discussed in this newer post.] Loyal readers of this blog know that most property tax exemptions and exclusions require that property be used for exempt purposes to avoid … Read more

Local government tax offices do a lot more these days than collect property taxes.  Many local tax officials are charged with collecting a variety of other taxes (occupancy, beer and wine, or animal taxes, perhaps) and fees (EMS, nuisance abatement, … Read more

[UPDATE: The 2018 budget bill included a provision that applies the “weekend & holiday” rule to extend payment deadlines when a county is the subject of a state disaster declaration by the governor and the county tax offices are closed. … Read more

The recent federal tax bill signed by the president last week caps the deductions for state and local taxes at $10,000 beginning with the 2018 tax year. This major change is prompting many North Carolina taxpayers to prepay their 2018 local … Read more

Suffering from insomnia? I recommend keeping a copy of our newly released 2018 Property Tax Calendar on your nightstand.  I’ll admit the calendar is soporific (hey, you try making dates and deadlines read like a Grisham thriller!), but it does … Read more