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14 <br /> 1 36) Re-instatement of Earned Income Tax Credit— Support legislation to re-instate the <br /> 2 State Earned Income Tax Credit which greatly benefitted low wage earners until its <br /> 3 elimination after the 2013 tax year; <br /> 4 <br /> 5 37) Homestead Exemption — Support revisions to the Homestead Exemption provisions of <br /> 6 the Machinery Act to: <br /> 7 a) provide greater opportunities for low-income seniors to remain in their homes and <br /> 8 not be displaced due to property tax burdens by approving a one-time ten percent <br /> 9 (10%) increase in the base income qualification standard; and maintaining the <br /> 10 current provisions which increase the income qualification standard each year <br /> 11 based on any cost-of-living adjustment made to the benefits under Titles II and XVI <br /> 12 of the Social Security Act for the preceding calendar year; and <br /> 13 b) diminish the discriminatory features of the current exemption provisions relating to <br /> 14 married couples by establishing graduated income qualification standards for single <br /> 15 individuals versus married couples; <br /> 16 <br /> 17 38) Sales Tax Distribution Formula — Support legislation directing that all sales tax be <br /> 18 distributed on a per capita basis as it is fair and more equitable for counties with less <br /> 19 economic development as compared to the point of delivery basis. The UNC School of <br /> 20 Government has indicated that a per capita basis tax "would indeed be a more even <br /> 21 distribution of LOST revenue across the state"; <br /> 22 <br /> 23 39) Machinery Act— Support local governments' need for more flexibility to remedy <br /> 24 measurement and/or condition property appraisal errors related to local property tax <br /> 25 functions. North Carolina property tax law substantially limits the ability of local <br /> 26 governments to address property tax discrepancies, such as prohibiting the refund of <br /> 27 prior years' taxes paid after a measurement and/or condition property appraisal error <br /> 28 is discovered. Just as local governments can recoup prior years' property taxes from <br /> 29 owners for"discoveries", local governments should likewise be authorized to refund <br /> 30 prior years' taxes paid when situations such as measurement and/or condition <br /> 31 property appraisal errors are discovered; <br /> 32 <br /> 33 40) Agriculture — Support Conservation of Working Lands and Farmland Preservation — <br /> 34 Support a revision to the revenue and acreage requirements of the Use Value <br /> 35 Program to reduce acreage requirements, balanced by increasing the income <br /> 36 threshold; <br /> 37 <br /> 38 Planning & Environment <br /> 39 <br /> 40 41) Bona Fide Farm Use — Support legislation clarifying that the farm use and agriculture <br /> 41 exemption of 153A-340 that restricts local zoning authority applies only to property on <br /> 42 which the production of crops or livestock is the primary use. Clarify that marketing <br /> 43 and agri-tourism activities must be secondary uses of the property and do not qualify <br /> 44 for the exemption in the absence of the production of crops or livestock; <br /> 45 <br /> 46 42) Renewable Energy— Support renewable energy initiatives available to residential, <br /> 47 commercial, industrial and agricultural activities to create a market for energy credits. <br /> 48 This support will provide incentives to produce renewable energy, which will become <br /> 49 increasingly important to preserving and strengthening the economy and <br /> 50 infrastructure, and in the case of agriculture help maintain rural heritage and culture; <br /> 51 <br />