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Options for Expanding Property Tax Relief for Lower Income Homeowners

Community and Economic Development Program of UNC

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 rules. The “historic property” exclusion in G.S. 105-282.1 , reappraisal cycles under G.S.

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