[UPDATE: S.L. 2018-98  exempts leasehold interests in exempt government property beginning with the 2019 tax year.  As of 2019, leases in government property will no longer be taxable to the lessee.] Which of the following real property is exempt from local … Read more

What happens when the open meetings requirement clashes with the obligation to keep taxpayer income information confidential? This conflict most commonly involves county boards of equalization and review, but the issue could easily arise at the city level as well with privilege license taxes or occupancy … Read more

Building on this earlier post, here are a few more myths about tax foreclosures that deserve debunking.  (This time I promise to avoid bragging on Duke basketball.)  But first allow me to plug two resources that might be of interest to … Read more

The Machinery Act describes the in rem tax foreclosure procedure in NCGS 105-375 as a “simple and inexpensive” alternative to the full-blown civil action required by the “mortgage-style” foreclosure procedure in NCGS 105-374.  That description might be overly optimistic in … Read more

The Set-off Debt Collection Act is one of the General Statute’s hidden gems for local governments.   For decades the process commonly called “debt set-off” has allowed local governments, water and sewer authorities, and similar public agencies to attach state income tax returns to … Read more

With apologies to The Treasure of the Sierra Madre, the title of this post accurately summarizes my usual response when asked about the consequences facing a local government that fails to deliver property tax bills in a timely fashion.   N.C. property tax law does … Read more

[2011 UPDATE: For more detail on this topic, see the following 2011 book: Housing Codes for Repair and Maintenance: Using the General Police Power and Minimum Housing Statutes to Prevent Dwelling Deterioration] An earlier post on minimum housing ordinances (MHOs) … Read more

Which of these taxpayers is entitled to a property tax refund? Jane forgets that she is escrowing her property taxes with her mortgage company and pays the taxes herself in September.   Two weeks later she demands a refund because her insurance … Read more

In the last few months of 2009, the North Carolina Court of Appeals issued two interesting opinions on property tax situs.  A fancy word for “location,” situs controls whether or not property is subject to tax in a particular jurisdiction.  The … Read more

Local tax officials should add to their reading lists the latest chapter in what may be the state’s longest-running property tax saga.  Last month the N.C. Court of Appeals ruled in favor of IBM Credit Corporation in its dispute with … Read more