Discoveries are confusing, thanks to lots of special rules that apply only to these types of tax bills.  I explain the basic process here.  It’s not just the calculation of discovery bills that can get complex; so too are the methods that taxpayers may use to seek relief from those bills.  In today’s post, I discuss the three (!) different ways a taxpayer may challenge a discovery bill.

A 2015 North Carolina law requires that fees collected by the local “inspections department” must stay with that department. A 2018 law requires local finance officers to report to the Local Government Commission the revenues and expenditures “from building inspections.” The basic statutory language of each rule is straightforward, but in practice the meaning and scope is less clear. The lack of clarity around permitting fees arises from the complicated authority for local governments to administer development regulations.

A 2015 North Carolina law requires that fees collected by the local “inspections department” must stay with that department. A 2018 law requires local finance officers to report to the Local Government Commission the revenues and expenditures “from building inspections.” The basic statutory language of each rule is straightforward, but in practice the meaning and scope is less clear. The lack of clarity around permitting fees arises from the complicated authority for local governments to administer development regulations.

January 1 is the key date for property tax exemptions.  That’s the date on which the assessor takes a theoretical snapshot of a property’s ownership and use, the two primary criteria for property tax exemption eligibility.

January 1 is the key date for property tax exemptions.  That’s the date on which the assessor takes a theoretical snapshot of a property’s ownership and use, the two primary criteria for property tax exemption eligibility.

As detailed here and here, if a local school board believes that it has not received sufficient funding from the county for the fiscal year, for either capital or operating expenses, the local school board may initiate a dispute resolution process.

In the 2017 legislative session, the General Assembly specifically authorized all local government utility providers to charge upfront fees for water and wastewater services. The legislation, however, limited the types of upfront charges that could be assessed on new development within the unit’s territorial boundaries. A prior post summarized the new law and detailed the new procedural requirements for adopting upfront water or wastewater charges. This post details changes the legislature made to the law during the 2018 legislative session.

In the 2017 legislative session, the General Assembly specifically authorized all local government utility providers to charge upfront fees for water and wastewater services. The legislation, however, limited the types of upfront charges that could be assessed on new development within the unit’s territorial boundaries. A prior post summarized the new law and detailed the new procedural requirements for adopting upfront water or wastewater charges. This post details changes the legislature made to the law during the 2018 legislative session.

In North Carolina, the majority of funding (approximately 63 percent in aggregate, according to the 2018 Highlights of the North Carolina Public School Budget) for public school operations derives from the state income tax and sales tax proceeds, as appropriated by the state legislature.

In North Carolina, the majority of funding (approximately 63 percent in aggregate, according to the 2018 Highlights of the North Carolina Public School Budget) for public school operations derives from the state income tax and sales tax proceeds, as appropriated by the state legislature.