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Property tax revaluations in difficult economic times sometimes produce taxpayers' angst and outrage. Twenty-seven counties conducting revaluations were met with resulting taxpayer complaints. Even more surprising were the protests and responses from several boards of county commissioners. Boards in six counties voted to repeal or postpone the revaluations and four did so, even though they were advised they were in violation of state property tax law. The N.C. Department of Revenue, Attorney General, and N.C. General Assembly all weighed in--the result being a law that approved all six repeals of the 2009 revaluations.
In this article, associate professor of public law and government, Chris McLaughlin, uses the Penn State Scandal as a teaching tool for other organizational attorneys.
This bulletin gives an overview of the revenue-neutral rate calculation and provides answers to ten frequently asked questions from local officials. The 2003 NC General Assembly added a subsection known as G.S. 159-11 \"which requires each taxing unit to publish a revenue-neutral property tax rate as part of its budget for the year following the reevaluation of its real property.\" While the mandate is clear, there are few details given on how to accomplish it.