Local governments are free to purchase property at any tax foreclosure auction, be it one of their own or one initiated by another government.  This often occurs by default when a local government enters an initial bid at the amount of taxes and costs owed on the property and no other parties offer bids.  Or it can occur intentionally when a local government wants to purchase the property being sold and successfully outbids another party.

Local governments are free to purchase property at any tax foreclosure auction, be it one of their own or one initiated by another government.  This often occurs by default when a local government enters an initial bid at the amount of taxes and costs owed on the property and no other parties offer bids.  Or it can occur intentionally when a local government wants to purchase the property being sold and successfully outbids another party.

Does a tax office need to collect every penny of every tax bill? Usually the answer is yes, because GS 105-380 and -381 prohibit local governments from waiving a valid tax.  If a tax office decides not to collect part of tax, that action would be an unauthorized tax waiver in violation of the Machinery Act.

Does a tax office need to collect every penny of every tax bill? Usually the answer is yes, because GS 105-380 and -381 prohibit local governments from waiving a valid tax.  If a tax office decides not to collect part of tax, that action would be an unauthorized tax waiver in violation of the Machinery Act.

North Carolina law offers a variety of exemptions, exclusions, and appraisal benefits for property used to provide housing for low- or moderate-income residents. Here is a quick summary of those special rules with links to the full statutes and to more-detailed blog posts on related issues.  If you think I missed any relevant statutes, please don’t be shy—that’s what the comment section is for!

North Carolina law offers a variety of exemptions, exclusions, and appraisal benefits for property used to provide housing for low- or moderate-income residents. Here is a quick summary of those special rules with links to the full statutes and to more-detailed blog posts on related issues.  If you think I missed any relevant statutes, please don’t be shy—that’s what the comment section is for!

In recent years local governments and public authorities (collectively, local units) have struggled to comply with the statutory preaudit (G.S. 159-28(a)) and disbursement (G.S.

In recent years local governments and public authorities (collectively, local units) have struggled to comply with the statutory preaudit (G.S. 159-28(a)) and disbursement (G.S.

Property tax officials should take notice of two recent appellate decisions, one from the state Property Tax Commission in January and one from the state Court of Appeals in early June.  While neither decision creates entirely new law, they provide helpful guidance to assessors navigating the confusing area of property tax exemptions.

Property tax officials should take notice of two recent appellate decisions, one from the state Property Tax Commission in January and one from the state Court of Appeals in early June.  While neither decision creates entirely new law, they provide helpful guidance to assessors navigating the confusing area of property tax exemptions.