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How to Deal with Heir Property

November 19, 2015

Few things cause more headaches for property tax offices than heir property.  When a taxpayer dies owning real property, listing, exemption eligibility, billing, and enforced collection questions suddenly become very difficult to resolve. The traditional approach to resolving these questions … Continued

New Rules for Small Overpayments of Property Taxes

October 22, 2015

After posts on the new builders’ inventory exclusion (here and here) and on new rules for the waiver of interest on old motor vehicle taxes, one final new property tax law deserves its own blog post.  S.L. 2015-266 creates new … Continued

“Good Cause” and Late Property Tax Exemption Applications

September 28, 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 … Continued

The Tax Foreclosure Decision

May 28, 2015

Tax collectors are obligated to “use all lawful means” to collect their local governments’ property taxes. G.S. 105-350(1).  This provision implicitly obligates local governments to use the foreclosure remedy when available and necessary. Despite this legal obligation some local governments remain … Continued

Property Tax Foreclosures: Attorneys’ Fees and Interest

May 14, 2015

Foreclosure is a powerful collection remedy of last resort for property taxes that are a lien on real property.  Because property tax liens generally have super-priority, local governments almost always get paid first from the proceeds of a foreclosure sale. … Continued

Boards of Equalization and Review, Part II

March 26, 2015

I hope you were able to join us for our recent board of equalization and review webinar that featured input from experts at the Department of Revenue and local tax offices across the state.  Counties that did not have the chance to … Continued

Tribal Casinos and Property Taxes

January 30, 2015

UPDATE:  S.L. 2015-262 now excludes  from local property taxes all property sited on land held in trust for the Eastern Band of Cherokee Indians, effective for the 2016 tax year and beyond. Gambling is a big business in North Carolina, and … Continued

Property Taxes and New Year’s Day

December 4, 2014

New Year’s Day is best known for hangovers and college football bowl games. But among North Carolina property tax professionals, January 1 means even more than the Famous Idaho Potato Bowl (yes, that’s an actual game.) January 1 is listing … Continued