Aimed primarily at new residential developments, the “builders inventory” property tax exclusion (GS 105-277.02) arrived in 2015 and is becoming more popular across the state with each passing year.  While I’ve previously blogged about the basics of this exclusion here … Read more

As detailed in previous posts, all NC counties and municipalities received federal grant funding from the American Rescue Plan Act of 2021 Coronavirus State and Local Fiscal Recover Fund (ARP/CSLFRF). There are detailed expenditure guidelines, and compliance and reporting requirements … Read more

State law requires North Carolina counties to administer and provide a number of social services and public assistance programs described in Chapter 108A of the North Carolina General Statutes, including (among others) Work First, Food and Nutrition Services, Medicaid, child … Read more

It’s budget season, which triggers perennial issues related to the budgeting process and substance of the annual budget ordinance. Some of these are addressed in past posts. This year I’ve had several inquiries about how specific a budget appropriation can … Read more

As of May 12, 2023, SARS-CoV-2— the virus that causes COVID-19— is no longer considered a “novel” coronavirus that must be reported to public health authorities under North Carolina law. This change affects minors seeking preventive, diagnostic, and treatment services … Read more

In the past few years, allegations against county departments of social services have formed the basis of lawsuits against some North Carolina counties and drawn attention in the press. In the wake of substantial media coverage on North Carolina’s social … Read more

UPDATE: On May 13, 2023, N.C. Governor Roy Cooper vetoed the bill described in this post. On May 16, 2023, the N.C. General Assembly overrode the veto and the bill became law (S.L. 2023-14). The changes to North Carolina abortion … Read more

It’s increasingly common for county tax collectors to collect taxes for municipalities in their counties.  Five years ago I discussed in this blog post how interlocal agreements can authorize these arrangements.  Below, I dive a bit more deeply into the … Read more

As discussed in previous posts, all NC counties and municipalities received funding from the American Rescue Plan Act Coronavirus State and Local Fiscal Recovery Fund (ARP/CSLFRF). These are federal grant funds that come with eligibility restrictions, compliance requirements, and reporting … Read more

Imagine, if you will: A long, contentious hearing over a controversial variance request has finally come to a close. The Board took careful steps to follow appropriate procedures related to notice, impartiality, and communication between board members and the public. … Read more

North Carolina’s local governments have been inundated with federal funds since the onset of the COVID-19 pandemic in March 2020.  But the complexity and quantity of the rules applicable to the expenditure of those monies have not decreased since the … Read more

Unlike the vast majority of states, North Carolina does not excuse a local government from paying sales or use taxes incident to its purchases solely because it is a governmental entity.  Instead, unless state law exempts a particular type of … Read more

  SUPPORT the SCHOOL OF GOVERNMENT The School of Government’s success hinges on its ability to respond in real-time to the challenges facing North Carolina through advising, research and education. With your support, the School has been able to help … Read more

Find the last receipt you received when ordering food or drinks from a North Carolina restaurant.  How much tax did you pay?  What types of taxes did you pay? Even if the receipt did not break out each type of … Read more

Health care providers working in public health and serving children are likely familiar with the authority of parents, guardians, and custodians to make health care decisions for a minor. These providers may also be familiar with the legal processes used … Read more

[By School of Government instructor Bob Hagemann] City councils hold regular meetings and sometimes they hold special meetings. Regular meetings happen on the adopted and published normal schedule. Special meetings are called for times different from the normal schedule. Maybe … Read more

With a New Year comes new changes. This year the Emergency Management Act as gone through some of its own changes after about a decade since the last revisions. Here I will lay out the changes that became effective on … Read more

Help! New development has outpaced our water and sewer capacity! There’s a high impact industry talking about locating in our community, and the land use is not addressed in our ordinance! What’s a community to do? Can we hit the … Read more

The American Rescue Plan Act of 2021 Coronavirus State and Local Fiscal Recovery Fund (ARP/CSLFRF) program provides significant funding to all North Carolina counties and municipalities. As detailed in previous posts, this federal grant program groups allowable expenditures of these … Read more

On Friday, UNC Chapel Hill announced that Aimee Wall will be the next dean of the UNC School of Government. Aimee is passionate for the School’s mission and committed to public service. She has been working with North Carolina public … Read more