Property owned by a local government, the state, or (usually) the federal government is exempt from property taxes in North Carolina. That’s one of the most straightforward provisions in the entire Machinery Act. (You can find it in G.S. 105-278.1).  … Read more

The General Assembly avoided messing with the Machinery Act during their session that just ended, which means that you don’t need to worry about any big property tax law changes this year.  The only ratified bill relating to local property … Read more

My in-box is usually filled with tough property tax questions from across the state, which I love because they educate me about the issues I need to cover in my blogs and classes.  Today I offer my thoughts on two … Read more

Today, June 1, is the deadline for taxpayers to submit applications for the three primary residential property tax exclusions: elderly & disabled, disabled veteran’s, and circuit breaker.  (That deadline is not exactly written in stone, however.) Once the tax office … Read more

In rem foreclosure is becoming an increasingly popular remedy for enforcing local government liens on real property.  The process is quicker and cheaper than traditional mortgage-style foreclosures and can be used for a variety of liens including property tax liens, … Read more

The property tax exclusion for inventory keeps getting bigger. Traditionally, the exclusion was limited to property that was held for sale and not put to any other use.  But last year the North Carolina Court of Appeals ruled that the … Read more

A payment plan is a voluntary agreement between a taxpayer and a local government under which the local government promises not to pursue enforced collections against the taxpayer for delinquent taxes so long as the taxpayer pays a certain amount … Read more

When property that should be taxed isn’t, a local government has two options.  If the property was not taxed due to a listing error, then the local government must use the discovery process in GS 105-312.  All other taxing errors … Read more

Local government property tax offices are very good at what they do, with collection rates averaging around 98%.  But nobody’s perfect.  Mistakes happen. One common mistake is when property that should be taxed isn’t.  Perhaps the tax office never knew … Read more

In anticipation of next week’s attachment and garnishment webinar, today’s post offers a summary of the basic rules governing this extremely effective and popular tax collection remedy.  Join us at the webinar for a more in-depth discussion of the A&G … Read more