Posts Tagged ‘exemptions’

“Good Cause” and Late Property Tax Exemption Applications

Monday, September 28th, 2015

The Machinery Act rarely gives local governments much discretion. Most often our property tax statutes proscribe exactly what should happen in a given situation. There are a few tax collection situations in which local governments have flexibility, however.  Consider the unfettered authority of tax collectors to waive the 10% penalty for bad checks (G.S. 105-358) or the […]

Special Property Tax Rules for Low-Income Housing

Monday, June 29th, 2015

North Carolina law offers a variety of exemptions, exclusions, and appraisal benefits for property used to provide housing for low- or moderate-income residents. Here is a quick summary of those special rules with links to the full statutes and to more-detailed blog posts on related issues.  If you think I missed any relevant statutes, please […]