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Short-Term Rentals: Dwelling Units or Transient Accommodations?

January 2, 2020

A town’s zoning ordinance requires that all structures within a residential zoning district meet the definition of “dwelling unit.” The town ordinance defines “dwelling unit” to mean, “a building, or portion thereof, designed and arranged and used for living quarters … Read more

Short-Term Rentals and Regulatory Approaches

February 27, 2019

In July Chris McLaughlin and I hosted a webinar on the topic of STR regulation and occupancy taxes (available here). We have also written a manual for local governments on these topics, which we hope will be available to readers … Read more

The State of the Dark Store Theory

May 8, 2018

Consider the following scenario: Target is challenging a city’s property tax valuation. The city has assessed the store at $16.7 million, while Target contends the tax value is closer to $8.1 million. In reaching this valuation, Target used sales comps … Read more

GiveUNC: A message from the Dean

April 10, 2018

Whether you attend classes at the UNC School of Government, consult with our faculty, or use our books and blogs—we exist because of you. Today is a special day because we’re spending 24 hours celebrating the University, the School, and … Read more