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9 <br />13) Machinery Act - Support local governments, need for <br />more flexibility to remedy measurement and /or condition <br />property appraisal errors related to local property tax <br />functions. North Carolina property tax law <br />substantially limits the ability of local governments <br />to address property tax discrepancies, such as <br />prohibiting the refund of prior years' taxes paid after <br />a measurement and /or condition property appraisal error <br />is discovered. Just as local governments can recoup <br />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 />14) 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 />