School of Government Content tagged with "Property Taxation"

Displaying 1 - 196 of 196 items
Publication Date

Blog post: New Bulletin Focused on Foreclosure

Thursday, June 5, 2025 - 3:13pm

Blog post: Potential Changes to North Carolina’s Property Tax Relief Programs

Wednesday, March 26, 2025 - 3:14pm

Blog post: Best Practices for Tax Foreclosures

Thursday, January 9, 2025 - 11:04am

Blog post: An Overview of the Property Tax Year

Wednesday, December 18, 2024 - 11:42am

Blog post: Local Tax Issues Following a Natural Disaster

Friday, October 11, 2024 - 10:57am

Blog post: Difficult Property Tax Refund Questions

Tuesday, September 17, 2024 - 3:30pm

Blog post: The Burial Property Exemption

Thursday, August 8, 2024 - 10:00am

Blog post: New Advertising Requirement for Delinquent Tax Liens

Wednesday, July 17, 2024 - 4:22pm

Blog post: Collecting Taxes from Co-Owners

Wednesday, June 26, 2024 - 12:56pm

Blog post: Who Gets the Tax Bill?

Wednesday, May 15, 2024 - 11:29am

Blog post: How Do Counties Respond to Revenue-Neutral Tax Rates?

Tuesday, April 30, 2024 - 11:34am

Blog post: Property Tax Exemptions for Community & Economic Development

Wednesday, April 10, 2024 - 3:06pm

Blog post: Supervising the Tax Office

Tuesday, January 23, 2024 - 3:47pm

Blog post: How to Resolve Taxpayer Listing Mistakes

Thursday, December 14, 2023 - 10:38am

Blog post: The Religious Exemption from Property Taxes

Wednesday, October 18, 2023 - 4:13pm

Blog post: Did the U.S. Supreme Court Rein In Property Tax Foreclosures?

Thursday, September 14, 2023 - 11:02am

Blog post: Trespassing and Appraisers, Part Two

Tuesday, August 8, 2023 - 12:23pm

Blog post: A Study of Equity in NC Property Tax Appraisals

Monday, July 31, 2023 - 10:31am

Blog post: Income Tax Exemptions vs. Property Tax Exemptions

Friday, July 28, 2023 - 11:34am

Blog post: How to Apply the Builders Inventory Exclusion

Thursday, June 22, 2023 - 12:34pm

Blog post: County Tax Collectors and City Taxes

Thursday, April 13, 2023 - 12:33pm

Blog post: N.C. Court of Appeals Addresses a Dispute Over Local Sales and Use Tax Distributions: Town of Boone v. Watauga County

Tuesday, November 22, 2022 - 1:17pm

Blog post: Appraising Residential Rental Property

Monday, August 15, 2022 - 1:24pm

Blog post: Property Tax FAQs

Thursday, June 30, 2022 - 11:40pm

Blog post: Options for Expanding the Circuit Breaker Exclusion

Monday, May 23, 2022 - 9:18am

Blog post: Sales Assessment Ratios Plummet

Tuesday, May 17, 2022 - 10:32am

Blog post: Lessons From a Tax Foreclosure Gone Bad

Wednesday, March 23, 2022 - 2:43pm

Blog post: Analyzing Property Tax Appeals for Systemic Bias

Monday, October 4, 2021 - 9:58am

Blog post: Property Taxes and Annexations

Thursday, July 15, 2021 - 10:06am

Blog post: We Don’t Prorate in Our State (Well, Sometimes We Do)

Thursday, May 20, 2021 - 9:57am

Blog post: Revenue-Neutral Rate Calculations for Multi-County Municipalities

Thursday, April 1, 2021 - 11:27am

Blog post: Correcting Taxpayer Mistakes

Tuesday, March 30, 2021 - 3:41pm

Blog post: Tax Tips for a Resurgent Real Estate Market

Wednesday, February 10, 2021 - 2:34pm

Blog post: Changing Property Tax Values in a Pandemic

Tuesday, December 1, 2020 - 4:58pm

Blog post: Systemic Bias and Property Taxes

Monday, November 23, 2020 - 1:50pm

Blog post: How Interim Budgets Might Impact Tax Collections

Thursday, May 14, 2020 - 11:29am

Blog post: Taxes, Reappraisals, and Budgets in the COVID-19 Era

Thursday, March 26, 2020 - 3:15pm

Blog post: Taxes in Troubling Times

Thursday, March 19, 2020 - 1:51pm

Blog post: Court Prohibits Correction of Appraisal Errors

Wednesday, January 15, 2020 - 11:43am

Blog post: The Impact of a Property Tax Appellate Decision

Wednesday, December 11, 2019 - 2:11pm

Blog post: Gentrification and Property Tax Relief

Monday, August 12, 2019 - 3:10pm

Blog post: Interest(ing) Questions

Friday, June 21, 2019 - 8:43am

Blog post: Construction in Progress and Property Tax Exemptions

Thursday, May 2, 2019 - 3:21pm

Blog post: The Charitable Hospital Exemption

Tuesday, April 23, 2019 - 2:10pm

Blog post: Interlocal Agreements for Property Tax Collection

Friday, November 30, 2018 - 11:16am

Blog post: Non-Profits, Commercial Activity, and Property Tax Exemptions

Wednesday, October 10, 2018 - 2:56pm

Blog post: Subdivision and Property Tax Liens

Monday, October 1, 2018 - 12:33pm

Blog post: Challenging Discovery Bills

Thursday, September 6, 2018 - 11:07am

Blog post: The July 1 Rule for Property Tax Exemptions

Monday, August 6, 2018 - 12:54pm

Blog post: Discovering Erroneous Exemptions

Tuesday, June 26, 2018 - 11:14am

Blog post: Combining Multiple Property Tax Exclusions

Friday, May 18, 2018 - 10:43am

Blog post: The State of the Dark Store Theory

Tuesday, May 8, 2018 - 12:57pm

Blog post: Tips for Tax Foreclosure Sales

Tuesday, April 24, 2018 - 8:12am

Blog post: Does Partial Construction Count as “Use” for Property Tax Exemptions?

Monday, March 12, 2018 - 1:28pm

Blog post: Let it Snow!?!? Interest and Inclement Weather

Wednesday, January 3, 2018 - 1:27pm

Blog post: The 2018 Property Tax Calendar Q&A

Wednesday, December 6, 2017 - 12:21pm

Blog post: “Fore!” Golf Carts and Local Taxes

Wednesday, November 22, 2017 - 10:35am

Blog post: Hiking for Profit? A Property Tax Exemption Dispute

Monday, October 23, 2017 - 11:24am

Blog post: Waiving Interest on Property Taxes

Wednesday, October 11, 2017 - 3:59pm

Blog post: BPP Can Be a Real PITA

Wednesday, September 20, 2017 - 12:32pm

Blog post: Chapter 12 Bankruptcy and Tax Collection

Friday, September 1, 2017 - 11:58am

Blog post: Mind the Gap (Billing)!

Monday, August 28, 2017 - 10:20am

Blog post: Difficult Exemption Questions

Monday, August 14, 2017 - 10:58am

Blog post: Can A Gentle Nudge Increase Tax Collections?

Thursday, July 13, 2017 - 1:01pm

Blog post: Fighting Blight with Property Tax Bills

Tuesday, May 30, 2017 - 9:15am

Blog post: Big Changes for Immaterial Irregularity Billing?

Thursday, May 18, 2017 - 3:48pm

Blog post: Five Common Property Tax Collection Questions & Answers

Wednesday, April 26, 2017 - 3:10pm

Blog post: What Does It Mean to be Charitable?

Monday, March 20, 2017 - 12:17pm

Blog post: Property Taxes on Internet Sweepstakes

Monday, January 9, 2017 - 10:48am

Blog post: Pushing Back on Non-Profit Property Tax Exemptions

Tuesday, November 15, 2016 - 9:41am

Blog post: Taxes on Transferred Personal Property

Thursday, October 20, 2016 - 1:55pm

Blog post: A Foreclosure Fiasco

Monday, September 26, 2016 - 9:16am

Blog post: Statement of Taxes Due

Monday, September 19, 2016 - 4:17pm

Blog post: Discounts 101

Friday, August 26, 2016 - 2:49pm

Blog post: Government Property and Property Taxes

Friday, August 5, 2016 - 3:18pm

Blog post: Confidentiality of Taxpayer Income Information

Wednesday, July 13, 2016 - 10:11am

Blog post: 2016 Changes to Municipal Service District (MSD) Authority

Friday, June 17, 2016 - 2:38pm

Blog post: Tricky Refund and Release Questions

Friday, June 17, 2016 - 2:18pm

Blog post: Residential Exclusions for Co-Owners

Wednesday, June 1, 2016 - 11:44am

Blog post: More In Rem Resources

Friday, May 27, 2016 - 11:24am

Blog post: Court Of Appeals Continues to Expand Inventory Exclusion

Friday, May 6, 2016 - 11:25am

Blog post: Property Tax Payment Plans

Friday, April 8, 2016 - 10:08am

Blog post: How to Calculate Discovery Bills

Wednesday, March 23, 2016 - 4:17pm

Blog post: What To Do When Property That Should Be Taxed Isn’t

Monday, March 7, 2016 - 11:18am

Blog post: Attachment and Garnishment 101

Wednesday, February 17, 2016 - 3:13pm

Blog post: Obtaining Employee Addresses from State Employers

Friday, January 29, 2016 - 9:27am

Blog post: Discoveries, Deferred Taxes, and the New Year

Thursday, January 7, 2016 - 12:48pm

Blog post: In Defense of In Rem

Thursday, December 10, 2015 - 8:32am

Blog post: How to Deal with Heir Property

Thursday, November 19, 2015 - 1:10pm

Blog post: Writing Off Old Property Taxes

Monday, November 9, 2015 - 3:49pm

Blog post: New Rules for Small Overpayments of Property Taxes

Thursday, October 22, 2015 - 9:07am

Blog post: 2015 Changes to Municipal Service District (MSD) Authority

Monday, October 19, 2015 - 4:22pm

Blog post: Legislative Transfer of Asheville Water System Is Constitutional

Thursday, October 15, 2015 - 8:40am

Blog post: More Questions About the New Builders’ Inventory Exclusion

Thursday, October 8, 2015 - 3:07pm

Blog post: “Good Cause” and Late Property Tax Exemption Applications

Monday, September 28, 2015 - 10:45am

Blog post: Cash Grants for Real Estate Developers without Competition for Jobs—A Constitutional Quandary

Tuesday, September 15, 2015 - 12:54pm

Blog post: New Exclusions for Residential and Commercial Real Property Improvements

Thursday, September 10, 2015 - 9:10am

Blog post: Two New Property Tax Laws: Part 1

Friday, August 21, 2015 - 8:48am

Blog post: The Nuts and Bolts of Property Tax Bills

Thursday, August 6, 2015 - 4:04pm

Blog post: When a Local Government Purchases Property at a Tax Foreclosure (Part II)

Thursday, July 30, 2015 - 9:13am

Blog post: When a Local Government Purchases Property at a Tax Foreclosure (Part I)

Thursday, July 16, 2015 - 1:38pm

Blog post: Chasing Nickels and Dimes: Small Overpayments, Small Underpayments, and Tiny Tax Bills

Friday, July 10, 2015 - 3:03pm

Blog post: Special Property Tax Rules for Low-Income Housing

Monday, June 29, 2015 - 9:58am

Blog post: Two New Property Tax Appeal Decisions: Jets and Churches

Thursday, June 11, 2015 - 9:43am

Blog post: The Tax Foreclosure Decision

Thursday, May 28, 2015 - 9:40am

Blog post: Property Tax Foreclosures: Attorneys’ Fees and Interest

Thursday, May 14, 2015 - 8:43am

Blog post: Allocating Tax Payments

Thursday, April 23, 2015 - 1:04pm

Blog post: Errors in Deed Certifications

Friday, April 10, 2015 - 9:29am

Blog post: Boards of Equalization and Review, Part II

Thursday, March 26, 2015 - 8:42am

Blog post: More on Advertising Tax Liens

Thursday, March 19, 2015 - 8:07pm

Blog post: County Tax Websites and Public Records Law

Wednesday, February 25, 2015 - 1:57pm

Blog post: Tribal Casinos and Property Taxes

Friday, January 30, 2015 - 10:59am

Blog post: The Nuts and Bolts of Property Tax Liens

Friday, January 16, 2015 - 4:58pm

Blog post: January 6, Record Ownership, and Delinquent Property Taxes

Thursday, December 18, 2014 - 9:03am

Blog post: Property Taxes and New Year’s Day

Thursday, December 4, 2014 - 11:53am

Blog post: Grading North Carolina’s Property Tax System

Thursday, October 30, 2014 - 4:26pm

Blog post: Property Taxes and Non-Profits

Friday, September 19, 2014 - 8:36am

Blog post: “Tag and Tax Together” One Year Later

Friday, August 29, 2014 - 4:10pm

Blog post: Board of Equalization & Review Procedures

Monday, August 11, 2014 - 1:13pm

Blog post: Court of Appeals Opines on Ptax Appeals

Monday, July 21, 2014 - 10:46am

Blog post: New Property Tax Deferral Aimed at Economic Development Properties

Tuesday, May 13, 2014 - 10:53am

Blog post: Court of Appeals Attempts to Clarify “Immaterial Irregularity” Provision

Friday, March 28, 2014 - 3:55pm

Blog post: Budgeting Under “Tag & Tax Together”

Thursday, February 27, 2014 - 11:35am

Blog post: May Counties Charge Cities for Distributing RMV Taxes?

Thursday, December 19, 2013 - 9:57am

Blog post: Tax Foreclosure and Redevelopment

Friday, October 18, 2013 - 8:49am

Blog post: Assessors’ Right of Entry on Private Property

Thursday, September 19, 2013 - 10:28am

Blog post: County Tax Collection Obligations for Motor Vehicles Under the “Tag & Tax Together” Program

Monday, August 19, 2013 - 12:31pm

Blog post: Grandfather Mountain: Educational or Recreational?

Monday, August 5, 2013 - 3:10pm

Blog post: Bankruptcy, Registration Blocks, and The New Property Tax System for RMVs

Wednesday, July 17, 2013 - 2:38pm

Blog post: Feds Reverse Course and Extend New Garnishment Procedures to Local Tax Collections

Thursday, May 30, 2013 - 10:58am

Blog post: N.C. Housing Market Improves But Local Tax Bases Continue to Suffer

Friday, April 26, 2013 - 11:35am

Blog post: The Final Four of Tax Questions

Thursday, April 11, 2013 - 11:35am

Blog post: NC Appellate Court Defines “Ownership” For Property Tax Exemptions

Thursday, March 28, 2013 - 9:56am

Blog post: Denying Government Services Due to Delinquent Property Taxes

Thursday, February 28, 2013 - 4:10pm

Blog post: When Does An Appraisal Error Justify a Refund?

Thursday, February 14, 2013 - 8:49pm

Blog post: Palm Trees and Property Tax Appraisals

Thursday, January 31, 2013 - 11:45am

Blog post: Financing Capital Projects–Part II: Special Levies

Tuesday, January 29, 2013 - 4:36pm

Blog post: Tax Foreclosures and Competing Liens

Thursday, September 13, 2012 - 2:37pm

Blog post: Early Enforced Collections

Thursday, August 30, 2012 - 10:51am

Blog post: What Didn’t Happen

Thursday, July 19, 2012 - 3:07pm

Blog post: Sales Assessment Ratios Continue to Climb

Thursday, June 21, 2012 - 11:52am

Blog post: Collecting Property Taxes from Corporations

Monday, June 11, 2012 - 4:29pm

Blog post: Time for PUV Reform in NC?

Thursday, May 31, 2012 - 1:49pm

Blog post: Tax Day at the N.C. Court of Appeals (Part 2)

Friday, May 4, 2012 - 11:30am

Blog post: Property Taxes and Registers of Deeds

Thursday, April 5, 2012 - 1:03pm

Blog post: Budgets and the Tax Collection Percentage

Friday, March 23, 2012 - 12:35pm

Blog post: Advertising Tax Liens: The Sequel

Friday, February 17, 2012 - 1:27pm

Blog post: Advertising Tax Liens

Friday, February 3, 2012 - 10:25am

Blog post: Look, up in the sky! It’s a bird, it’s a plane, it’s . . .

Friday, January 20, 2012 - 12:27pm

Blog post: Happy Delinquent Tax Day!

Friday, January 6, 2012 - 9:36am

Blog post: Interest on Delinquent Taxes

Thursday, December 1, 2011 - 12:30pm

Blog post: Making Changes to Prior Years’ Tax Values

Friday, November 11, 2011 - 8:36am

Blog post: The Two Key Questions for Property Tax Exemptions

Thursday, October 13, 2011 - 9:47am

Blog post: Weak Housing Market Hits Property Taxes

Thursday, September 29, 2011 - 2:00pm

Blog post: Local Taxation of Private Property on Federal Land

Thursday, September 8, 2011 - 11:09am

Blog post: Public Records Law and the Tax Office

Thursday, August 25, 2011 - 1:59pm

Blog post: Tax Foreclosure Tips

Thursday, July 28, 2011 - 11:41am

Blog post: Property Tax Implications of the New Annexation Law

Thursday, July 14, 2011 - 6:35pm

Blog post: The Revenue-Neutral Tax Rate

Thursday, June 30, 2011 - 8:40am

Blog post: The N.C. Constitution’s Uniformity Clause

Thursday, June 9, 2011 - 4:01pm

Blog post: Tax Collection in Special Tax Districts

Thursday, May 26, 2011 - 3:30pm

Blog post: Municipal and County Service Districts

Friday, May 20, 2011 - 4:28pm

Blog post: Revisiting the New Regulations for Bank Attachments

Monday, May 2, 2011 - 4:32pm

Blog post: Property Tax Collection Remedies Beyond the Machinery Act

Thursday, April 28, 2011 - 2:05pm

Blog post: Disconnecting Utility Services for Non-Utility Fee (and Tax) Delinquencies

Friday, April 22, 2011 - 2:17pm

Blog post: Local Tax Legislation Round-Up

Thursday, April 14, 2011 - 7:53am

Blog post: Funding Capital Projects in a BID (Business Improvement District)

Thursday, March 31, 2011 - 3:47pm

Blog post: New Federal Rules for Bank Account Attachments

Tuesday, March 29, 2011 - 9:57am

Blog post: When is a Deadline Not Really a Deadline? When the PTC Gets Involved.

Thursday, February 24, 2011 - 4:07pm

Blog post: Bankruptcy and Tax Collection

Thursday, February 10, 2011 - 12:16pm

Blog post: County Fire Tax Districts

Thursday, February 3, 2011 - 4:23pm

Blog post: Using Social Security Numbers for Local Tax Administration

Thursday, January 27, 2011 - 11:34am

Blog post: Government Property, Private Leases, and Property Taxes

Thursday, December 16, 2010 - 8:24am

Blog post: Open Meetings and Confidential Taxpayer Information

Thursday, November 11, 2010 - 11:59am

Blog post: Discontinuing Utility Services when Customer Files for Bankruptcy

Thursday, November 4, 2010 - 12:08pm

Blog post: More Tax Foreclosure Myths

Thursday, October 28, 2010 - 9:38am

Blog post: Mobile Homes and Property Taxes

Thursday, September 30, 2010 - 9:34am

Blog post: A powerful (and often overlooked) collection remedy

Thursday, September 9, 2010 - 10:23am

Blog post: Appellate Court Upholds In Rem Foreclosures (Again)

Thursday, August 26, 2010 - 10:22am

Blog post: Are N.C. property tax assessments underwater?

Thursday, August 12, 2010 - 12:05pm

Blog post: Suped-Up Set-Off Debt Collection

Thursday, July 29, 2010 - 9:22am

Blog post: To Err is Human, But Probably Not Binding.

Thursday, June 10, 2010 - 2:38pm

Blog post: Tax bills? We don’t need no stinkin’ tax bills.

Thursday, April 15, 2010 - 10:34am

Blog post: A Guide to Business Improvement Districts in North Carolina

Thursday, April 1, 2010 - 10:21am

Blog post: 5 Myths About Tax Foreclosures

Thursday, February 25, 2010 - 11:15am

Blog post: Property Tax Refunds

Thursday, February 11, 2010 - 9:59am

Blog post: Jet Planes and Carnival Games: Who Gets to Tax Them?

Thursday, January 28, 2010 - 10:29am

Blog post: Levying the Property Tax: Earmarking Tax Revenue for Specific Purposes

Thursday, January 21, 2010 - 10:38pm

Blog post: Durham County v. IBM Credit Corp: The Saga Continues

Thursday, January 14, 2010 - 9:55am

Blog post: Taxation of Affordable Housing in Community Land Trusts

Tuesday, December 15, 2009 - 7:48am

Blog post: New Property Tax Rules for Military Spouses

Friday, December 11, 2009 - 10:07am

Blog post: Priority of Local Government Liens

Thursday, October 29, 2009 - 9:55am

Blog post: A New Tax Benefit for New Homes

Thursday, September 17, 2009 - 6:55am

Blog post: Taxes, Telephones and Traffic Cones: Do Tax Foreclosures Extinguish Easements?

Thursday, September 3, 2009 - 2:01pm

Blog post: Local Tax Collectors Sing the Bankruptcy Blues

Thursday, August 20, 2009 - 6:40am

Blog post: The Revaluation Revolts of 2009

Thursday, August 6, 2009 - 6:00am