Assume that in 2000 Blue Devil City levies a special assessment on the 100 residents of Coach K Way to pay for an extension of city sewer and water service along that road.  The city provides documentation of the assessment to Carolina County, which by contract collects the city’s taxes and assessments.  Unfortunately this documentation disappears and the assessments are never entered into the county’s tax records.  As a result, for the next decade neither the city nor the county makes any effort to collect the assessments.  In 2011 the city’s new finance office stumbles across records of t

Assume that in 2000 Blue Devil City levies a special assessment on the 100 residents of Coach K Way to pay for an extension of city sewer and water service along that road.  The city provides documentation of the assessment to Carolina County, which by contract collects the city’s taxes and assessments.  Unfortunately this documentation disappears and the assessments are never entered into the county’s tax records.  As a result, for the next decade neither the city nor the county makes any effort to collect the assessments.  In 2011 the city’s new finance office stumbles across records of t

Which of these properties is likely to be exempt from local property taxes? A.   Vacant, unused land owned by Dook University, a private educational institution.   Dook plans to build a new science lab on the land once it raises the necessary funds. B.   A bookstore owned by the Church of the Good Shepherd.  The bookstore is located immediately next to the church’s sanctuary and sells religious books primarily to its congregation, although it is open to the general public. C.   An office building owned by the town of TarHeelville, which leases it to a private law firm.

Which of these properties is likely to be exempt from local property taxes? A.   Vacant, unused land owned by Dook University, a private educational institution.   Dook plans to build a new science lab on the land once it raises the necessary funds. B.   A bookstore owned by the Church of the Good Shepherd.  The bookstore is located immediately next to the church’s sanctuary and sells religious books primarily to its congregation, although it is open to the general public. C.   An office building owned by the town of TarHeelville, which leases it to a private law firm.

NOTE:  This post has been updated to reflect changes enacted by the General Assembly in 2013.

NOTE:  This post has been updated to reflect changes enacted by the General Assembly in 2013.

There’s no dispute that property owned by the federal government is exempt from local property taxes. Cumberland County cannot levy property taxes on the Army tanks, helicopters, and munitions at Fort Bragg.  Nor can Swain County tax the many acres of Great Smoky Mountains National Park that lie within the county borders. But what about privately owned property located on federal land?

There’s no dispute that property owned by the federal government is exempt from local property taxes. Cumberland County cannot levy property taxes on the Army tanks, helicopters, and munitions at Fort Bragg.  Nor can Swain County tax the many acres of Great Smoky Mountains National Park that lie within the county borders. But what about privately owned property located on federal land?

The basic concept behind North Carolina public records law is simple:  all government records are “property of the people.”  As such, they must be made available upon request for free or minimal cost unless a statute specifically exempts a particular type of record from disclosure.  But many local tax offices are learning that putting this simple concept into practice can be complicated.

The basic concept behind North Carolina public records law is simple:  all government records are “property of the people.”  As such, they must be made available upon request for free or minimal cost unless a statute specifically exempts a particular type of record from disclosure.  But many local tax offices are learning that putting this simple concept into practice can be complicated.