It’s been 10 years since the General Assembly limited the authority of municipalities to annex property into their municipal limits.  My colleague Frayda Bluestein explained the details of these changes here and here. The most consequential of those changes was … Read more

In May of 2020, early in the pandemic, the legislature enacted a new law setting out provisions for remote meetings during a state-level state of emergency. See my blog post here, to see a review the statute, and my blog … Read more

Update: On January 6, 2022, the U.S. Department of the Treasury issued the Final Rule, which governs the eligible uses of Coronavirus State and Local Fiscal Recovery Funds (“SLFRF”) under the American Rescue Plan Act (“ARPA”). The Final Rule makes … Read more

Update: On January 6, 2022, the U.S. Department of the Treasury issued the Final Rule, which governs the eligible uses of Coronavirus State and Local Fiscal Recovery Funds (“SLFRF”) under the American Rescue Plan Act (“ARPA”). The Final Rule makes … Read more

At the beginning of the pandemic, a new statute regarding remote meetings– GS 166A-19.24— provided a roadmap for managing government business. Public officials have learned so much about how to do things differently. Shout out to all of you who … Read more

Update: On January 6, 2022, the U.S. Department of the Treasury issued the Final Rule, which governs the eligible uses of Coronavirus State and Local Fiscal Recovery Funds (“SLFRF”) under the American Rescue Plan Act (“ARPA”). The Final Rule makes … Read more

UPDATE: In July 2022, U.S. Treasury and HUD jointly released an “Affordable Housing How-To Guide” here: https://home.treasury.gov/system/files/136/Affordable-Housing-How-To-Guide.pdf. Please consult that document in conjunction with the state law information provided below and in charts here and here. The federal American Rescue … Read more

How many taxpayers have asked you this question: “Can I get a partial refund on my property taxes if I sell the property in the middle of the year?”  The short answer is normally, “No, we don’t prorate property taxes.”  … Read more

Update: On January 6, 2022, the U.S. Department of the Treasury issued the Final Rule, which governs the eligible uses of Coronavirus State and Local Fiscal Recovery Funds (“SLFRF”) under the American Rescue Plan Act (“ARPA”). The Final Rule makes several … Read more

On August 13, 2020, the Office of Management and Budget (“OMB”) published revisions to the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 C.F.R. Part 200) (the “Uniform Guidance”).  Among other things, the revisions to the … Read more

As detailed in previous posts (here,  here, and here), the General Assembly has granted local government utilities (including municipalities, counties, water and sewer authorities, sanitary districts, county water and sewer districts, metropolitan water districts, metropolitan sewerage districts, metropolitan water and … Read more

Update:: On January 6, 2022, the U.S. Department of the Treasury issued the Final Rule, which governs the eligible uses of Coronavirus State and Local Fiscal Recovery Funds (“SLFRF”) under the American Rescue Plan Act (“ARPA”). The Final Rule makes … Read more

Time for a North Carolina geography quiz! In which counties are these cities located: Chapel Hill, Durham, and Raleigh? If you said Orange County, Durham County, and Wake County, you are . . . only partially correct.  Each of those … Read more

SUPPORT the UNC SCHOOL OF GOVERNMENT For the entirety of its 90 years of existence, the School of Government’s mission has been focused on the people of North Carolina. Through our commitment to offering high-quality education, advising, and support to … Read more

How far will your tax office go to fix mistakes caused by taxpayers? Consider the situation in which a taxpayer mistakenly makes a payment on property owned by another party.  The tax office applies the payment as instructed.  Later, the … Read more

Translation: Tourism Development Authorities Now Authorized to Borrow Money Through the Federal Paycheck Protection Program A Tourism Development Authority (TDA) is a local government entity that is typically created by a county or municipality to administer and expend local occupancy … Read more

The first confirmed case of COVID-19 in North Carolina was announced one year ago today, on March 3, 2020. Since that date, the state has recorded over 860,000 cases and over 11,000 deaths due to COVID-19. The state’s Black, Latino, … Read more

Update March 4, 2021:  In the days since this blog was posted, readers have sent me corrections to my lists.  I am very grateful.  The post below is updated to fix the lists.  I think they are right now, but … Read more

I’ve written several blog posts about how the pandemic might affect local taxes (here, here, here, and here), focusing mostly on negative economic news.  But there is at least one positive economic development from the pandemic that will impact property … Read more

COVID-19 vaccinations are beginning to be made available to the public. As of this writing, health care workers and adults age 65 or older are eligible to receive the COVID-19 vaccine in North Carolina. As vaccine roll-out continues, additional groups … Read more