Property Tax Bulletin Series

Most recently published bulletins are shown first. Displaying 1 - 34 of 34 bulletins
Bulletin Number Titlesort descending Author Date Description Download
170 2016 Property Tax Calendar Christopher B. McLaughlin 2015

This calendar lists deadlines for the 2016-17 tax year established by the Machinery Act

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171 2017 Property Tax Calendar Christopher B. McLaughlin 2016

This calendar lists deadlines for the 2017-18 tax year established by the Machinery Act.

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173 2018 Property Tax Calendar Christopher B. McLaughlin 2017

This calendar lists deadlines for the 2018-19 tax year established by the Machinery Act.

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175 2019 Property Tax Calendar Christopher B. McLaughlin 2018

This calendar lists deadlines for the 2019-20 tax year established by the Machinery Act.

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176 2020 Property Tax Calendar Christopher B. McLaughlin 2019

This calendar lists deadlines for the 2020-21 tax year established by the Machinery Act.

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177 2021 Property Tax Calendar Christopher B. McLaughlin 2020

This calendar lists deadlines for the 2021-22 tax year established by the Machinery Act.

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178 2022 Property Tax Calendar Christopher B. McLaughlin 2021

This calendar lists deadlines for the 2022-23 tax year established by the Machinery Act.

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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.

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181 2024 Property Tax Calendar Christopher B. McLaughlin 2023

The new year brings new local property tax due dates and assessment and collection deadlines.

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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.

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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.

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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.

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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

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152 Attachment and Garnishment Christopher B. McLaughlin 2010

This bulletin explains the law governing attachment and garnishment for delinquent property taxes.

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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.

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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.

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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

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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.

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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

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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

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158 Foreclosure Myths Christopher B. McLaughlin 2010

This bulletin eliminates confusion surrounding tax foreclosures by debunking ten popular myths about the process.

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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.

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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.

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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.

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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.

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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.

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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

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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.

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172 The Collection of Property Taxes on Motor Vehicles Christopher B. McLaughlin 2016

 

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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.

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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.


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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.

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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

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