The Property Tax in North Carolina

Wednesday, September 26, 2012
The School of Government has recently partnered with UNC Press for the sales and distribution of our publications. When you click to purchase this book you will be taken to an external shopping cart managed by Longleaf Services – a subsidiary. First time buyers may need to create a new account.

What are the rights and duties of local elected officials relating to the listing, assessment, levy, and collection of property taxes? After reading this book, members of local governing boards should know what they must do, what they may do, and perhaps most importantly, what they cannot do with property taxes.

This guide, part of the Local Government Board Builders series, will help governing boards answer questions such as:


  • How is the property tax rate determined?
  • When can real property tax values be changed?
  • What types of enforced collection remedies are available for property taxes?
  • When can property taxes be waived?
Publication date: 
Wednesday, September 26, 2012
Christopher B. McLaughlin
Page count: