As the 2023 Legislative Session continues, many session laws that amend child welfare statutes, including abuse, neglect, dependency; termination of parental rights (TPR); adoption of a minor; and foster care licensing became effective on various dates. Some of these changes … Read more

[UPDATE: This post has been updated to reflect practitioner input. Updated sections are italicized]. As of September 22, the General Assembly approved House Bill 259, a budget for the current and upcoming fiscal years. The budget bill, which will become … Read more

North Carolina suffers from a lack of affordable housing options for low and moderate income households.  And as my colleague Tyler Mulligan has noted, the public sector cannot be expected to solve this problem without private sector capital and expertise. … Read more

Foreclosure can be an effective but potentially harsh tax collection tool for local governments. A judicious, equitable, and consistent foreclosure program can get abandoned property into the hands of more responsible owners, spur delinquent property owners to pay old tax … Read more

On August 16th, the legislature used an override of the Governor’s veto to pass S.L. 2023-106 (S49), a law enumerating the rights of parents regarding their children’s education, health care, and mental health needs. But in addressing a parent’s rights, … Read more

On August 16, 2023, Session Law (S.L.) 2023-106 was passed after a legislative override of the Governor’s veto. Part 1 of the session law establishes a “Parent’s Bill of Rights,” Part 2 outlines new requirements related to parents’ involvement in … Read more

A North Carolina county purchases office furniture from a local office supply store for its newly arrived manager.  A construction contractor for a North Carolina city buys drywall from a hardware store to repair a water-damaged wall in a city … Read more

Every county in North Carolina is required to have a governing board for social services (G.S. 108A-1). What are the powers and duties of those boards? What’s the difference between a county board of social services and a consolidated human … Read more

Update: In the section of this post titled “Limits on Use of State Funds” there is reference to a 2022 order in the case Kadel v. Folwell. On April 29, 2024, the U.S. Court of Appeals for the Fourth Circuit published a … Read more

UPDATE 9/29/2023: In a recent blog post, LGC staff clarified the accounting treatment of Opioid Settlement Funds. And this PowerPoint presentation details the budgeting, expenditure, and financial reporting treatment of these funds, as described below. As part of nationwide settlements … Read more

When property shifts from one jurisdiction to another, whether by annexation, deannexation, or a change in extraterritorial jurisdiction (ETJ), it usually becomes subject to a different set of regulations. The method by which the old regulations make way for the … Read more

We had a lively discussion with experts from the School and across the appraisal world during our recent webinar focusing on tax appraisers’ entry onto private property.  (If you missed the webinar, it will shortly be available for on-demand viewing … Read more

The recent explosion of generative AI tools (e.g., ChatGPT, Bard, DALL-E 2) is quickly impacting every sector of society and local government is no exception. These tools offer benefits for the government workforce—including the potential to enhance workplace efficiency and … Read more

[This post was authored by Hudson Vaughan, who recently conducted a study on racial and vertical equity in North Carolina property tax appraisals under the supervision of UNC School of Government faculty member Chris McLaughlin. Vaughan, who is a 2008 … Read more

Different tax systems play by different rules.  Just because an organization is exempt from paying federal or state income taxes does not automatically mean that organization will be exempt from paying local property taxes on its land, buildings, cars, and … Read more

With glowing references, top-notch productivity, and all-around likability, Shifty Sam seemed like Aboveboard Town’s most valuable employee (name aside). When Shifty Sam is arrested, his coworkers are shocked and dismayed. The Aboveboard Town Council wants to learn more about Sam’s … Read more

Data from the last ten years of county and municipal elections in North Carolina reveals that voters rarely reject proposals to issue general obligation (“GO”) bonds at the ballot box.  From November 2012 through and including November 2022, North Carolina … Read more

The drug xylazine has been in the news recently as a dangerous substance commonly mixed with heroin, fentanyl, and other drugs. Xylazine is not an opioid nor is it currently a controlled substance, which presents unique challenges for legal and … Read more

As detailed in previous posts, North Carolina counties and municipalities received funding from the American Rescue Plan Act of 2021 Coronavirus State and Local Fiscal Recovery Fund (ARP/CSLFRF). This federal grant funding has afforded local governments opportunities to make transformational … Read more

The Fiscal Responsibility Act of 2023 (FRA), signed into law by President Biden on June 3, 2023 includes changes to two social services programs administered by county governments in North Carolina – the Supplemental Nutrition Assistance Program (SNAP) and Temporary … Read more