Abstract:
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.