Personal property often creates way more problems than real property does.  Situs, ownership, and valuation questions are almost always tougher to answer for personal property than for real property.  Because G.S. 105-275(16) exempts most non-business personal property (think of your … Read more

No, not the gap that subway riders all over the world are warned about at every stop.  I mean the gap between the time the NC registration for a motor vehicle expires and a new registration is issued for that … Read more

To qualify for most property tax exemptions in North Carolina, property must be both owned by a qualifying taxpayer and used for a qualifying purpose. (You know that because you’ve read this post, right?) A recent email from a county … Read more

What do fly stickers in men’s room urinals have in common with handwritten notes on the outside of delinquent tax notices?  Both are examples of the effective use of behavioral economics, the study of how psychological and emotional factors play … Read more

The Machinery Act requires taxpayers to pay their bills in our “national currency,” meaning in money.  This provision allows tax offices to reject creative non-monetary payments offered by disgruntled taxpayers such the bushels of wheat sent via overnight mail to … Read more

How can a city more effectively fight blight—vacant, abandoned, and dilapidated housing? The city of High Point tried to find some answers last year with help from the Center for Community Progress and the UNC School of Government. My economic … Read more

G.S. 105-394, the immaterial irregularities provision, functions much like a giant “reset” button for local tax offices.  It allows a tax collector to issue retroactive bills (plus interest) for all property taxes that were omitted due to a mistake by … Read more

Are property taxes levied for the calendar year or a fiscal year? Property taxes seem tied to the calendar year, given the January 1 listing date.  But property taxes are actually levied for the fiscal year running from July 1 … Read more

Last year I blogged about the increasing willingness of local governments to push back against charitable property tax exemptions for non-profit organizations.  Two recent law review articles demonstrate that this trend continues to gather steam. Although the articles involve different types … Read more

Usually the most difficult question about a refund is whether that refund is lawful.  We’ve talked a bunch about how the Machinery Act limits refunds to taxes levied due to clerical error and illegality (read this and this).  But we … Read more