2020-2021 Tax and Finance Legislative Goals
TF-1: Support efforts to preserve and expand the existing local revenue base of counties and authorize local option revenue sources already given to any other jurisdiction to all counties.
TF-2: Support legislation to allow counties to include specific language on the ballot referendum designating how the proposed quarter-cent local sales tax levy will be spent.
TF-3: Oppose efforts to divert to the state, fees or taxes currently allocated to the counties or to erode existing county revenue streams with unfunded mandates.
TF-4: Support the introduction and enactment of a state low-income housing tax credit to assist with the construction of housing affordable to people of all income levels.
View the steering committee meeting schedule
2020 NCACC County Map Book
(Tax Levy Per Capita, pg. 16; Total Taxable Property Per Capita, pg. 17; Counties Levying Sales Tax Articles, pg. 18; Property Tax Rates, pg. 21)
Sales Tax Distribution Estimates/COVID-19 Revenue Updates, December 2020 Distributions
by Paige Worsham, NCACC Associate General Counsel
NCACC Tax and Finance Guiding Principles
- The county revenue base should be broad and balanced, with authority to raise revenues from various sources, rather than being overly reliant on any single revenue source or overly burdensome on any one group of taxpayers.
- The Association opposes the redistribution of existing revenues; distribution of new tax sources should assess local needs, local funding efforts, and local funding capability.
- Any restructuring of county responsibilities should include restructuring of local revenue sources to meet those responsibilities.
- Counties should have the authority to generate optional revenues to meet public service needs, while being responsive to economic change.
- If statewide policy objectives result in reductions in local tax bases, the state legislature should reimburse county and municipal losses from State sources.
- Existing local revenue base exemptions and exclusions should be evaluated to see whether they have achieved the intended tax policy objectives. New or extended exemptions and exclusions should include a “sunset” date in their authorizing legislation.
- The Association opposes unfunded mandates and shifts of state responsibilities to 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.