Options for Expanding Property Tax Relief for Lower Income Homeowners
Community and Economic Development Program of UNC
MAY 17, 2022
Only the General Assembly is authorized to create property tax exemptions, and when that legislative body creates exemptions they must apply uniformly across the state. In 2013, the General Assembly took a similarly restrictive approach when it wanted to remedy what it viewed as a defective 2011 reappraisal in Mecklenburg County.
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