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

Sadly the Panthers are not returning to the Super Bowl this year. Despite Cam’s absence from the big game, much of America will still be watching. And drinking. A lot. One frequently cited study suggests that over 325 million gallons … Read more

One of my favorite movies turns 30 this year.  I love “The Untouchables” because it’s loaded with big stars (Costner, Connery, DeNiro), teaches key life lessons (don’t bring a knife to a gun fight) and–most importantly from my geeky perspective–taxes … Read more

Time for a pop quiz: G.S. 105-381 governs refunds and releases (aka waivers) of which of these local government taxes and fees? A.  Property taxes. B.  Occupancy taxes. C.  Solid waste fees. D.  Water & sewer fees. E.  All of the … Read more

$19 billion.  That’s the rough market value of exempt property owned by non-profit educational institutions and charitable hospitals throughout North Carolina, according to the most recent figures from the N.C. Department of Revenue. Under G.S. 105-278.4 and G.S. 105-278.8, property … Read more

If I sell you my house, you need to worry about old property taxes on that house.  If those taxes aren’t paid, you will become personally responsible for them. Your wages, bank accounts and cars may become targets of enforced … Read more

When done properly, a property tax foreclosure can be an efficient method of satisfying old property taxes while transferring property to new owners who are more likely to pay future property taxes.  When not done properly, a tax foreclosure can … Read more

When I decided to blog about the “statement of taxes due” required by G.S. 105-361, I assumed that tax offices were issuing them all of the time. My thought was that every closing attorney requested one of these binding documents … Read more