[UPDATE: In August 2014 the N.C. Court of Appeals reversed the PTC decision and found in favor of the county. For many of the reasons I discuss below, the Court of Appeals held that the Grandfather Mountain property does not qualify … Read more

[UPDATED 8/24/16] Big changes are on the horizon for all North Carolina drivers.  Under the state’s new “Tax and Tag Together” program (aka “H.B. 1779” among property tax geeks) that will launch in September, anyone who wishes to renew a … Read more

It was big news for tax geeks like me back in early 2011 when the federal government released new regulations controlling garnishments of bank accounts that contain certain federal benefit payments.  The regulations made banks responsible for determining if a garnished account … Read more

Contradictions abound in recent news about the North Carolina real estate market. First, the good news: home sales, home prices, and home construction starts are up.  The North Carolina Association of Realtors reports that home sales through the end of … Read more

With this week’s men’s and women’s championship games (neither of which featured my beloved Blue Devils, alas), the college basketball season came to a close.  But don’t despair—you won’t need to wait a full year for another Final Four.  After … Read more

Property tax exemptions all begin with the question of ownership.  Only certain types of property owners may qualify for a property tax exemption—governments, educational institutions, and religious congregations, to name a few.  If the property is not owned by a … Read more

Earlier this week a city official asked this interesting question, “Can we refuse to allow residents who have not paid their property taxes to use city recreational facilities?”  The city that raised the question operates a recreation center with a swimming pool and … Read more

Which of these appraisal errors justifies a property tax refund? 1.  Taxpayer is taxed for property that did not have a taxable situs in the jurisdiction. 2.  Taxpayer is taxed for a house that burned the prior December. 3.  Taxpayer … Read more

 What justifies a change to a real property tax appraisal in between county-wide reappraisals? The short answer is “not much.”  For a longer answer, take a look at last week’s opinion from the N.C. Supreme Court in Appeal of Ocean … Read more

When property owners stop paying their property taxes, it’s a good bet that they’ve been ignoring other obligations concerning those properties as well.  Weeds grow chest-high, houses slowly crumble, and neighbors begin to use the lots as informal trash dumps. … Read more