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NCACC PROPOSED LEGISLATIVE COALS North Carolina Association of County Commissioners Proposed 2001-2002 Legislative Goals Approved by NCACC Board of Directors November 29, 2000 To Be Considered by NCACC Membership at the Legislative Goals Conference TAXATION AND FINANCE Pag~ 1 of 5 Seek statewide option to enact an additional 1-% sales tax, excluding food and to allow counties to enact several revenue options, subject to a local referendum, of those revenue soumes that have already been authorized for counties in other parts of the state, to include land transfer taxes, impact taxes for school facilities and other infrastructure, prepared meals taxes, and occupancy taxes. Support legislation to exempt counties, cities, school boards and community colleges from payment of state and local sales taxes on government purchases. Clarify the definitions of"charitable hospital", "charitable hospital purpose", and determine a minimum level of charitable care for charitable hospitals to qualify for property tax exemption. 4. Change the Homestead Exemption as follows: o The amount of the exclusion shall be the greater of $20,000 or 50% of the value of the residence. o The initial income threshold shall be $15,000; the incomethreshold shall be adjusted by the annual COLA adopted by the Social Security Administration. o The Property Tax Division of the North Carolina Department of Revenue shall issue an annual advisory to inform the counties of the adjusted income threshold. 5. Support legislation to restore growth in reimbursements provided by the state to replace local revenue lost when the General Assembly repealed certain local property taxes. 6. Support legislation to improve the system through which property taxes on motor vehicles are collected such as: o Adding provisions to allow the local assessors and collectors to change a vehicle owner's mailing address without the owner's authorization o Adding provisions to require the DMV to provide social security numbers of the owners of registered motor vehicles that have been blocked from registration to the county tax collector, and o Providing for a 2% penalty in the first month that taxes on registered motor vehicles are past due. 7. Support legislation to revise statutes dealing with taxation of agricultural land based on its present use value by: Changing the methodology for determining present use values by using cash rents rather than corn and soybean yields; Preventing abuse of the statutes for the purpose of land speculation; 8. Shorten the waiting period from 6 to 3 months between the docketing of a judgement and the issuance of execution in en rem foreclosures. PUBLIC EDUCATION http://www.ncacc.org/proposedgoals.htm 12/12/2000