How should the pandemic affect property tax values for 2021?  The answer depends on (1) whether the property is personal or real and (2) whether the county is conducting a real property reappraisal in 2021.  Read on for the details.

The social justice protests that erupted in many areas of the country this summer focused mostly on law enforcement.  But systemic bias can infect any area of government, even the seemingly objective world of property tax administration.  For proof, check out the results of a large national property tax study released earlier this year:

The social justice protests that erupted in many areas of the country this summer focused mostly on law enforcement.  But systemic bias can infect any area of government, even the seemingly objective world of property tax administration.  For proof, check out the results of a large national property tax study released earlier this year:

Philemona has just started a job as a Human Resources Director in Charterville.  She has years of expertise, but she is new to North Carolina. At the end of her first day, the manager asks whether she has any questions. “Yes,” she says, “just one. I’ve heard a lot today about the employees’ personnel file. Where can I find that?”  The manager says, “Great question! Under North Carolina law, the ‘personnel file’ is more a concept than a physical thing.” Like Philemona, you might have questions about the personnel file.

Philemona has just started a job as a Human Resources Director in Charterville.  She has years of expertise, but she is new to North Carolina. At the end of her first day, the manager asks whether she has any questions. “Yes,” she says, “just one. I’ve heard a lot today about the employees’ personnel file. Where can I find that?”  The manager says, “Great question! Under North Carolina law, the ‘personnel file’ is more a concept than a physical thing.” Like Philemona, you might have questions about the personnel file.

On August 8, 2020, President Trump issued an Executive Order  as part of an effort to put more spending money in consumers’ pockets and stimulate the economy.  The Order authorized employers to defer the withholding and deposit of the employee portion of the social security tax. To be technical about it, the President directed the Secretary of the Treasury to authorize the deferral, as only the Secretary has the authority to do so under the Internal Revenue Code.

On August 8, 2020, President Trump issued an Executive Order  as part of an effort to put more spending money in consumers’ pockets and stimulate the economy.  The Order authorized employers to defer the withholding and deposit of the employee portion of the social security tax. To be technical about it, the President directed the Secretary of the Treasury to authorize the deferral, as only the Secretary has the authority to do so under the Internal Revenue Code.

It is never too soon to start thinking about recovery, even in the midst of the pandemic. As communities look toward recovery, leaders are wrestling with how to establish a legally permissible aid program to assist small businesses with reopening.

It is never too soon to start thinking about recovery, even in the midst of the pandemic. As communities look toward recovery, leaders are wrestling with how to establish a legally permissible aid program to assist small businesses with reopening.

On March 31, 2020, Governor Cooper issued Executive Order 124, which, among other things, prohibited certain collection practices by local government utilities due to the COVID-19 pandemic.