Skip to main content

2018 Survey Results Are In

December 21, 2020

Are North Carolina cities and counties making more use of conditional zoning? Are the approval rates for variances and special use permits going up or down in North Carolina? Are form-based codes and standards only something we read about, or … Read more

COVID-19 Updates and News Roundup

December 11, 2020

This week brought a lot of news about the COVID-19 pandemic. Governor Roy Cooper issued a modified stay-at-home order, which takes effect at 5:00 p.m. today. The FDA took the first step toward authorizing use of a COVID-19 vaccine. My … Read more

Changing Property Tax Values in a Pandemic

December 1, 2020

How should the pandemic affect property tax values for 2021?  The answer depends on (1) whether the property is personal or real and (2) whether the county is conducting a real property reappraisal in 2021.  Read on for the details.

Civil Penalties for Violations of State Emergency Orders?

November 30, 2020

[Update (12/14/2020): On December 10, 2020, the North Carolina Department of Justice issued an informal opinion letter that differs from the opinion that I reach in this blog post. In the post, I conclude that cities and counties probably lack … Read more

Systemic Bias and Property Taxes

November 23, 2020

The social justice protests that erupted in many areas of the country this summer focused mostly on law enforcement.  But systemic bias can infect any area of government, even the seemingly objective world of property tax administration.  For proof, check … Read more

Chapter 160D Deadlines and Transitions

October 8, 2020

Chapter 160D is the updated statutory authority for development regulations like zoning and subdivision in North Carolina. This new chapter of the North Carolina General Statutes consolidates the city- and county-enabling statutes for development regulations (previously under Chapters 153A and … Read more

Where (and Just What) is the “Personnel File”?

September 28, 2020

Philemona has just started a job as a Human Resources Director in Charterville.  She has years of expertise, but she is new to North Carolina. At the end of her first day, the manager asks whether she has any questions. … Read more

A Pause in the Legislative Session

July 13, 2020

Just like everything else in 2020, the North Carolina General Assembly is adapting to changing circumstances rapidly and adjusting legislative plans fairly often. At the moment, it appears that they wrapped up business for the summer and plan to return … Read more

Chapter 160D Effective Date

June 20, 2020

  Chapter 160D became fully effective statewide on July 1, 2021. Chapter 160D was enacted in July 2019 with a delayed effective date of January 1, 2021. The date was delayed in order to give cities and counties time to … Read more