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.

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.

In a post describing the recently enacted legislation that (potentially) authorizes North Carolina local governments to establish revolving loan funds or impose special assessments in order to finance energy efficiency improvements and distributed generation renewable energy sources permanently affixed to private property, I indicated that one (of many) complicating factors is determining whether or not such “energy financing” programs satisfy the public purpose clause of the North Carolina Constitution.

In a post describing the recently enacted legislation that (potentially) authorizes North Carolina local governments to establish revolving loan funds or impose special assessments in order to finance energy efficiency improvements and distributed generation renewable energy sources permanently affixed to private property, I indicated that one (of many) complicating factors is determining whether or not such “energy financing” programs satisfy the public purpose clause of the North Carolina Constitution.

I’ve received three phone calls in recent months from cities wondering about their service responsibilities to properties that are bisected by the city’s boundary.  My answer is that it depends on where the house – or other building, for nonresidential properties – is located.

I’ve received three phone calls in recent months from cities wondering about their service responsibilities to properties that are bisected by the city’s boundary.  My answer is that it depends on where the house – or other building, for nonresidential properties – is located.

Imagine that you own a home, but not the land on which it sits. You’re a tenant on the land, subject to a 99-year ground lease. As a condition of the ground lease, you are permitted to sell your home only to a household earning less than the community’s median wage, and the ground lease sets a maximum sales price to ensure that the home is affordable to that household. Just down the street, similar homes are selling for considerably more than your price restriction allows.

Imagine that you own a home, but not the land on which it sits. You’re a tenant on the land, subject to a 99-year ground lease. As a condition of the ground lease, you are permitted to sell your home only to a household earning less than the community’s median wage, and the ground lease sets a maximum sales price to ensure that the home is affordable to that household. Just down the street, similar homes are selling for considerably more than your price restriction allows.

Changes in federal law rarely affect local property taxes.  An exception occurred on Veteran’s Day when President Obama signed Public Law 111-97, the Military Spouses Residency Relief Act.   This law allows spouses of active-duty military members to retain residency in their home states for voting and tax purposes regardless of where the military sends them, a benefit that the military members themselves have long posses

Changes in federal law rarely affect local property taxes.  An exception occurred on Veteran’s Day when President Obama signed Public Law 111-97, the Military Spouses Residency Relief Act.   This law allows spouses of active-duty military members to retain residency in their home states for voting and tax purposes regardless of where the military sends them, a benefit that the military members themselves have long posses