The property tax exclusion for inventory keeps getting bigger. Traditionally, the exclusion was limited to property that was held for sale and not put to any other use.  But last year the North Carolina Court of Appeals ruled that the … Read more

The property tax exclusion for inventory keeps getting bigger.

The property tax exclusion for inventory keeps getting bigger.

Child abuse investigations and case files. Applications for Medicaid, child care subsidies, and cash assistance. Financial records related to exploitation of disabled adults. These are only a few examples of the types of records maintained by county departments of social … Read more

A payment plan is a voluntary agreement between a taxpayer and a local government under which the local government promises not to pursue enforced collections against the taxpayer for delinquent taxes so long as the taxpayer pays a certain amount … Read more

A payment plan is a voluntary agreement between a taxpayer and a local government under which the local government promises not to pursue enforced collections against the taxpayer for delinquent taxes so long as the taxpayer pays a certain amount each month toward those taxes.  Local governments have no obligation to offer payment plans to taxpayers.  In fact, you won’t find any mention of payment plans in the Machinery Act, that portion of the General Statutes that govern local property taxes.

A payment plan is a voluntary agreement between a taxpayer and a local government under which the local government promises not to pursue enforced collections against the taxpayer for delinquent taxes so long as the taxpayer pays a certain amount each month toward those taxes.  Local governments have no obligation to offer payment plans to taxpayers.  In fact, you won’t find any mention of payment plans in the Machinery Act, that portion of the General Statutes that govern local property taxes.

UPDATE 4: On 30 March 2017, the Governor signed legislation repealing HB2.  Some of the implications of the repeal are examined in blog posts available here and here. UPDATE 3: On 26 August 2016, the federal district court judge who … Read more

UPDATE March 2017:  See this post for a discussion of the impact of HB2’s repeal on city and county contracting authority. UPDATED April 2016:  See Trey Allen’s blog post update for information on a recent 4th Circuit ruling that has … Read more

When property that should be taxed isn’t, a local government has two options.  If the property was not taxed due to a listing error, then the local government must use the discovery process in GS 105-312.  All other taxing errors … Read more