NC Property Tax Exclusion Applies to Solar Energy Farms Under Construction August 23, 2018 John A. Cocklereece, Jr. North Carolina Property Tax Law Monitor Since the tax exemption for solar energy electric systems was established, there has been debate among property owners and taxing jurisdictions about whether the exemption applies to systems that are under construction, but not yet in operation as of January 1 of the relevant tax year.
Parkdale: Son of IBM February 15, 2016 John A. Cocklereece, Jr. North Carolina Property Tax Law Monitor In a prior post, I wrote about the IBM property tax cases, which went from the Property Tax Commission to the Court of Appeals on three different occasions before being finally resolved. The IBM cases are significant because (1) they articulate a clear burden-shifting analysis the Commission must follow in determining value; and (2) they require the Commission to explain in detail its rationale for its decision.
IBM Cases Level Playing Field for Taxpayers January 28, 2016 John A. Cocklereece, Jr. North Carolina Property Tax Law Monitor From 2001 through 2012, IBM Credit Corporation fought a Durham County valuation and assessment of its Busines Personal Property. This post summarizes the decisions arising from that process.
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