North Carolina property tax law, nicknamed the Machinery Act, contains many dozens of full or partial exemptions for property as diverse as free drug samples, uranium 233, and Loyal Order of the Moose clubhouses. This blog post attempts to identify which of these property tax breaks that might be re … Read more

Uniformity is a defining characteristic of our state’s property tax system. As I’ve written before, both our state constitution and the Machinery Act (the collection of state statutes that govern property taxes) require that all local governments across North Carolina play by the same property tax r … Read more