2020 Local Government Tax Law Changes

105-277.4(b1) – Adds a notice provision to certain disqualification decisions: “If the assessor determines that the property loses its eligibility for present-use value classification for a reason other than failure to file a timely application required due to transfer of the land, the assessor shall provide written notice of the decision as required by G.S. 105-296(i). The notice shall include the property's tax identification number, the specific reason for the disqualification, and the date of the decision.”

Provides that an appeal from such disqualification must be made within 60 days after date of the written notice of the decision of the assessor.

While an appeal from such disqualification is pending, a new appeal is not required for subsequent years. If a property is reinstated in the present-use value classification program pursuant to an appeal, the reinstatement applies retroactively to the date of disqualification.

If, while an appeal from such disqualification is pending, the assessor determines that the property loses its eligibility for present-use value classification for an additional, independent reason, “the assessor shall follow the notice and appeal procedure set forth in this subsection with regard to the subsequent disqualification.”

(Effective June 12, 2020; SB 315; s. 8, S.L. 2020-18)

105-356(a)(1) – Provides that the term "lien for state taxes" includes a lien for Employment Security contributions under G.S. 96-10.

(Effective May 4, 2020; SB 704; s. 1.4.(b), S.L. 2020-3)