Property Tax Bulletin Series

Most recently published bulletins are shown first. Displaying 1 - 34 of 34 bulletins

Bulletin Number	Title	Author	Date	Description	Download
181	2024 Property Tax Calendar	Christopher B. McLaughlin	2023	The new year brings new local property tax due dates and assessment and collection deadlines.	Download (174 KB)
180	The Builders' Inventory Exclusion	Christopher B. McLaughlin	2023	For years, home builders have been pushing to exempt their real property inventory from property taxes in the same fashion that personal property inventory held by traditional merchants and manufac	Download (139.42 KB)
179	2023 Property Tax Calendar	Christopher B. McLaughlin	2022	This calendar lists deadlines for the 2023–24 tax year established by the Machinery Act. Duties for which no specific deadline is prescribed by law are not included.	Download (157.12 KB)
178	2022 Property Tax Calendar	Christopher B. McLaughlin	2021	This calendar lists deadlines for the 2022-23 tax year established by the Machinery Act.	Download (143.16 KB)
177	2021 Property Tax Calendar	Christopher B. McLaughlin	2020	This calendar lists deadlines for the 2021-22 tax year established by the Machinery Act.	Download (166.74 KB)
176	2020 Property Tax Calendar	Christopher B. McLaughlin	2019	This calendar lists deadlines for the 2020-21 tax year established by the Machinery Act.	Download (150.35 KB)
175	2019 Property Tax Calendar	Christopher B. McLaughlin	2018	This calendar lists deadlines for the 2019-20 tax year established by the Machinery Act.	Download (161.33 KB)
174	Beyond the Property Tax: Collecting Other Taxes and Fees	Christopher B. McLaughlin	2018	This bulletin provides two quick-reference tables summarizing the unique collection features of the most common local taxes, costs, and fees followed by a detailed examination of each.	Download (388.19 KB)
173	2018 Property Tax Calendar	Christopher B. McLaughlin	2017	This calendar lists deadlines for the 2018-19 tax year established by the Machinery Act.	Download (168.12 KB)
172	The Collection of Property Taxes on Motor Vehicles	Christopher B. McLaughlin	2016		Download (276.24 KB)
171	2017 Property Tax Calendar	Christopher B. McLaughlin	2016	This calendar lists deadlines for the 2017-18 tax year established by the Machinery Act.	Download (181.6 KB)
170	2016 Property Tax Calendar	Christopher B. McLaughlin	2015	This calendar lists deadlines for the 2016-17 tax year established by the Machinery Act	Download (159.5 KB)
169	New Exclusion for Improvements to Residential and Commercial Real Property	Christopher B. McLaughlin	2015	This bulletin has been updated and replaced by Property Tax Bulletin No. 180, "The Builders' Inventory Exclusion"
168	North Carolina Local Property Taxes on Military Bases and Native American Tribal Lands	Christopher B. McLaughlin	2015	This bulletin covers property tax issues on military bases and tribal lands in North Carolina.	Download (232.35 KB)
165	County Obligations for Motor Vehicle Property Tax Collection under the "Tag and Tax Together" Program	Christopher B. McLaughlin	2013	This bulletin focuses on potential collection problems for registered motor vehicle taxes in the wake of the newly launched NC Tag and Tax Together program.	Download (137.34 KB)
162	Beyond the Property Tax: Collecting Other Taxes and Fees	Christopher B. McLaughlin	2011	This bulletin provides two quick-reference tables summarizing the unique collection features of the most common local taxes, costs, and fees followed by a detailed examination of each.	Download (478.93 KB)
158	Foreclosure Myths	Christopher B. McLaughlin	2010	This bulletin eliminates confusion surrounding tax foreclosures by debunking ten popular myths about the process.	Download (386.57 KB)
156	Payment of Property Taxes	Christopher B. McLaughlin	2010	This bulletin discusses the law governing the payment of property taxes, including electronic payments, discounts, interest, and certificates of taxes owed.	Download (485.66 KB)
157	Property Tax Collection on Mobile Homes	Christopher B. McLaughlin	2010	With problems arising during the listing and the collection process, mobile homes are constant problems for tax officials.	Download (391.37 KB)
155	Levy and Sales of Tangible Personal Property	Christopher B. McLaughlin	2010	This bulletin discusses the legal issues involved with the levy and sale of personal property and provides several sample forms for use in the process.	Download (400.26 KB)
153	Refunds and Releases	Christopher B. McLaughlin	2010	Few issues carry a greater potential for conflict between taxpayers and tax offices than do requests for refunds or waivers of property taxes.	Download (336.18 KB)
152	Attachment and Garnishment	Christopher B. McLaughlin	2010	This bulletin explains the law governing attachment and garnishment for delinquent property taxes.	Download (417.18 KB)
150	The Property Tax Lien	Christopher B. McLaughlin	2009	This bulletin answers frequently asked questions about property tax liens on real property, including how liens are created, how they are extinguished, and how they are paid at foreclosure if the p	Download (378.54 KB)
149	The Collection of Deferred Taxes	Christopher B. McLaughlin	2009	This bulletin answers frequently asked questions about the collection deferred taxes and explains the uniform collection procedures for deferred taxes codified in 2008.	Download (606.82 KB)
148	Advertising Tax Liens	Christopher B. McLaughlin	2009	The required advertisement of tax liens on real property is becoming increasingly expensive for local tax offices.	Download (287.93 KB)
147	Discovery, Immaterial Irregularity, and the Morgan Decision	Stan C. Duncan, Christopher B. McLaughlin	2009	This bulletin examines the discovery and immaterial irregularity statutes in detail, discusses the importance of the Morgan decision, and applies current law to specific scenarios involving the rec	Download (469.08 KB)
145	The Homestead Circuit Breaker	Christopher B. McLaughlin	2008	Tax year 2009 will witness the debut of two new programs aimed at elderly and disabled taxpayers, the disabled veterans exclusion and the "circuit breaker" exclusion.	Download (588.39 KB)
144	A Citizens' Guide to the Revaluation and Assessment of Property by North Carolina Counties		2008	This bulletin explains the legal framework underlying the assessment of property by North Carolina counties as well as the laws and procedures governing review and appeal of these assessments.	Download (549.28 KB)
139	Collecting Property Taxes in Bankruptcy	Robert E. Price	2006	Explains bankruptcy proceedings that will help tax officials determine appropriate actions to take within the bankruptcy case itself--and the best ways to position the unit for the debtor's eventua	Download (307.15 KB)
140	The Constitutionality of North Carolina's Tax Foreclosure Procedures after Jones v. Flowers	Andrew H. Werbrock	2006	Discusses the U.S. Supreme Court's decision in Jones v. Flowers, a case involving the constitutionality of the Arkansas tax foreclosure statute.	Download (151.64 KB)
134	Five Recent Cases Address Exemptions for Religious and Educational Property		2004	Provides a summary and analysis of four recent court decisions addressing exemptions for religious and educational property, along with one recent opinion from the Property Tax Commission relating	Download (308.08 KB)
121	The Exemption of Property Used for Educational Purposes	William A. Campbell	1999	Reviews the exemption granted by G.S. 105-278.4 to property used for educational purposes.	Download (2.05 MB)
118	Applications for Exemptions and Exclusions	William A. Campbell	1999	Reviews the procedures for applying for exemptions and exclusions from local ad valorem property taxes, appeals of denials of applications, and discovery of property that does not qualify for an ex	Download (2.77 MB)
111	Ammons v. Wake County: Some Light on Clerical Errors	William A. Campbell	1997	Discusses court cases that attempt to ascertain the definition of "clerical error" as it is used in the statutes in the absence of a definition in the Machinery Act.	Download (1.61 MB)