One of the most basic yet most misunderstood facets of North Carolina property taxes is the year for which those taxes are levied.  Contrary to popular belief, property taxes are not levied for the calendar year.  All local governments are … Read more

[UPDATE:  S.L. 2014-39 amended the site infrastructure deferral by eliminating the requriement that the property have previously been participating in the present use value deferral program for farmland and by changing the deferral calculation.  The updated post below reflects these changes.] This … Read more