Where is the windfall promised by the South Dakota v. Wayfair, Inc ruling? This is the first blog post in a short series about economic nexus, local sales and use taxes, and your revenue!
Well, first let’s all get on the same page. What is the South Dakota v. Wayfair, Inc (Wayfair) ruling, and why do we care about it?
Have you heard about social impact bonds (SIBs) yet? If not there are a lot of resources and discussion out there regarding this magical fix of financial woes of government. While many have viewed these as too good of an opportunity to pass up (for example, see here and here), others have been slightly more skeptical.
In this post, I wanted to share that the School of Government’s Knapp Library has a new collection for North Carolina’s assessment community. This is a short post because I anticipate most of the reading will occur as you explore the links in this post. In January, IAAO announced the availability of their new collection of informational books on assessment, Apendium.
This is a revised and updated version of the “Are You Certifiable?” that was posted in “Death & Taxes” on November 11, 2016. This post reflects the new online process for testing in the North Carolina Finance Officers Certification Program, as well as the overall process and requirements to obtain certification recognition. The previous version of the blogpost has been removed.
The above question has been posed to me time and again over the years, probably for obvious reasons! (And the quick answer is…yes, I am! But I digress…) However, it was not posed from the perspective of how I am using it in this context. One of the most common phone calls or e-mails that I receive on a regular basis relates to the North Carolina Finance Officers Certification Program. As more and more baby boomers have their retirement lunches and collect their gold watches (click here for more on that topic!), the turnover in local government finance across the state and the infusion of newly minted local government finance employees has contributed to the exploding interest in this program. This blog focuses on the specifics of the program, educational and testing requirements, and other frequently asked questions. This is an updated version of a previously posted blog about the certification program to address the new by-laws and the introduction of the online testing format.
Budgeting in Local Government
November 6-9, 2018, School of Government
This four-day course covers the legal and management framework of budget preparation and enactment in North Carolina local government. Participants will discuss the numerous processes and techniques used to produce an annual operating budget and capital budget.
The county assessor’s office has a role in damage assessment.
For a 12-minute video overview of why local governments and the assessor should talk about this topic every year, watch this.
Damage assessment is a required process in North Carolina local government after a disaster for reasons in two categories.
First, the county assessor has the legal requirement to assess property for tax purposes. Part of that requirement includes recognizing a change in the January 1 value of land or improvements resulting from physical change such as damage, destruction, or construction.
Second, to estimate damages for other, non-property tax-related purposes.
See additional damage assessment resources from the second category on our SOG resources page, here.
Since the assessor’s office maintains property data, is required by law to have appraisal experience, and assesses January 1 physical characteristics due to damage and construction even in years without a disaster, the assessor’s office should probably be part of a local government’s damage assessment plan.
In November 2024, The NC Association of Assessing Officers hosted a one-hour 45-minute presentation at their conference providing an overview of the damage assessment process and the assessor’s role in Onslow, Craven, Dare, and Ashe Counties. See that presentation here.
After a disaster, individuals in local governments who are tasked with the damage assessment process have suffered loss themselves. With that in mind, assessors can offer assistance to one another and share expertise with affected counties. Hosea Wilson in Dare County is no stranger to disasters and the damage assessment process. He and others offer their assistance along with the support of the NCAAO/NCTCA.
Hosea Wilson, AAS, PPS, Dare County Assessor, 252-475-5938
Kevin Turner, AAS, Onslow County Assessor, 910-937-1230
Wes Wilson, RES, AAS, Onslow County Appraisal Supervisor, 910-937-1271
Justin Deese, RES, Craven County Chief Appraiser, 252-636-6640
Chris Lambert, Ashe County Assessor, 336-846-5553
If your office can spare help with damage assessment or otherwise, make sure your county emergency manager is aware that you have staff that can assist impacted counties so it can be coordinated through the webEOC system. And if you’re an impacted county, consider asking for this type of assistance so your staff can be at home with their family and friends as much as possible.
Together will will get through this. Together we can discover better ways to support one another through these times.
Note documents under this header are examples used in Dare County for prior damage assessment and may be modified for use in other counties. Hosea Wilson, Dare County Assessor.
DA_Guidelines Dare County guidelines – A quick reference guide to have in the field.
FEMA_DamageMatrix Dare County modified these for their jurisdiction and damage types
FEMA Damage Descriptions with photos
Dare County found that besides a field reference, review of these pre-event is helpful for consistency of reporting.
Jeff Neibauer, Brunswick County NC, Managing a Tax Office and Revaluation During a Natural Disaster Post Hurricane discussion begins at the 19-minute mark
Property Assessment in the Wake of Natural Disasters 2024
The importance of imagery- Disasters happen 2022
Disaster_Recovery_Subject_Guide_Updated2018
Disaster_Help_A_Resource_for_Diaster_Control_and_Prevention_Initiatives
Disaster_USA_A_Perspective_on_the_Aftermath_of_Hurricane_Katrina
Many thanks to the IAAO Paul V. Corusy Memorial Library.
Introduction by Kirk Boone
Maybe the assessment stars were aligned two weeks ago when PTEP held IAAO 300, Fundamentals of Mass Appraisal, in Rocky Mount, NC.
In the wake of the Wayfair ruling and our changes happening in North Carolina I am excited to share a virtual issue of Public Budgeting & Finance that I edited. It compiles articles published in the journal and presents questions and concerns regarding the future of sales tax policy. It also makes access to the articles open (i.e., FREE!) for the next six months. So please take a look, there are a mix of studies that examine state and local issues.
Also, in addition to editing the virtual issue, I will be moderating a virtual roundtable next Thursday (Sept 6th) on the topic. Please tune in! The presenters are: Donald Bruce from the University of Tennessee, Cynthia Rogers from the University of Oklahoma, and Barry Boardman is the Chief Economist for the NC General Assembly. The presenters are very knowledgeable and experts on different aspects of sales taxes and are sure to share important insights, suggestions, and considerations. See the flier for the event!
It wasn’t always called the NC Candidates’ Club. There was no need to designate it as the “NC” club because we were the only such club in the nation. The club started in 1984 at what was then called the “Institute of Government”, so it was first named the Institute of Government’s Candidates’ Club. Just one year earlier, a young appraiser who started his career in Tennessee began lecturing at UNC’s Institute of Government. His name was Joe Hunt and is now known by many as one who advanced the science and art of property tax assessment in North Carolina.
Joe Hunt, CAE
How might a citizen advisory committee aid in the reappraisal process? In the SOG publication, “Creating and Maintaining Effective Local Government Citizen Advisory Committees, Upshaw, 2010″, here is the introductory reason to have CACs:
When communities face complex issues affecting large, diverse groups, citizen engagement leads to people being better informed, better able to collaborate with others, and more active in addressing issues that affect them. By sharing responsibility, local officials increase opportunities for citizens to contribute to the common good.
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