Orange County NC Website
13 <br /> with modern Geographical Information Systems, there is <br /> no need for the 10 year plan to duplicate this effort; <br /> 19) Machinery Act - Orange County believes that local <br /> governments need more flexibility to remedy measurement <br /> and/or condition property appraisal errors related to <br /> local property tax functions . North Carolina property <br /> tax law substantially limits the ability of local <br /> governments to address property tax discrepancies, such <br /> as prohibiting the refund of prior years' taxes paid <br /> after a measurement and/or condition property appraisal <br /> error is discovered. Just as local governments can <br /> recoup prior years' property taxes from owners for <br /> "discoveries", local governments should likewise be <br /> authorized to refund prior years' taxes paid when <br /> situations such as measurement and/or condition <br /> property appraisal errors are discovered; <br /> 20) Homestead Exemption - Support revisions to the <br /> Homestead Exemption provisions of the Machinery Act to <br /> a) provide greater opportunities for low-income <br /> seniors to remain in their homes and not be <br /> displaced due to property tax burdens by <br /> approving a one-time ten percent (100) increase <br /> in the income qualification standard; and <br />