Tax and Finance Steering Committee

Tax and Finance

2023-2024 Tax and Finance Legislative Goals

Seek legislation that preserves existing local revenue by providing just compensation to counties for property acquired by the state and removed from the ad valorem tax base.

Seek legislation which will repeal NCGS 105-275(45) which mandates that counties must exclude eighty percent (80%) of the appraised value of a solar energy electric system from property taxation. If repeal of NCGS 105-275(45) is not feasible, then seek legislation which will require that the State of North Carolina provide funding to any county which is forced to lose tax revenue due to NCGS 105-275(45) in an amount equal to the lost tax revenue to said county.

Seek legislation allowing counties to include specific language on the sales tax referendum ballot designating how the proposed proceeds will be spent and to spend the proceeds of any newly enacted article 43 transit tax for all types of transportation expenditures.

Seek legislation to give counties flexibility with use of occupancy taxes.

Committee Schedule

View the steering committee meeting schedule

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Tax Resources

Monthly Sales Tax Distribution Estimates

NCACC Tax and Finance Guiding Principles

The county revenue base should be broad, balanced, and not overly burdensome to any one group of taxpayers. Counties should have the authority to generate revenue from various sources while being responsive to economic conditions.

The Association opposes the redistribution of existing revenues and efforts to divert fees or taxes currently allocated to the counties. Distribution of new tax sources should assess local needs, local funding efforts, and local funding capability.

Any new or extended tax exemptions and exclusions should include a “sunset” date in their authorizing legislation. If statewide policy objectives result in local tax base reductions, the state should hold local governments harmless using state revenue sources.

The state should not create unfunded mandates and should not shift state responsibilities to counties. Any restructuring of county responsibilities should include state funding to meet those responsibilities.

Local revenue sources should be preserved and expanded; all local revenue sources available to any county should be authorized for all counties.

Steering Committee membership

Steering Committee membership is open to all county commissioners, as well as county staff who specialize in committee-related fields. If you would like to join a Steering Committee, please complete this sign-up form and join us for a meeting.