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7 <br /> efforts to divert to the state fees or taxes currently allocated to the counties or to <br /> erode existing county revenue streams; <br /> 31)Re-instatement of Earned Income Tax Credit — Support legislation to re-instate <br /> the State Earned Income Tax Credit which greatly benefitted low wage earners <br /> until its elimination after the 2013 tax year; <br /> 32)Homestead Exemption — Support revisions to the Homestead Exemption <br /> provisions of the Machinery Act to: <br /> a) provide greater opportunities for low-income seniors to remain in their <br /> homes and not be displaced due to property tax burdens by approving a <br /> one-time ten percent (10%) increase in the base income qualification <br /> standard; and maintaining the current provisions which increase the <br /> income qualification standard each year based on any cost-of-living <br /> adjustment made to the benefits under Titles II and XVI of the Social <br /> Security Act for the preceding calendar year; and <br /> b) diminish the discriminatory features of the current exemption provisions <br /> relating to married couples by establishing graduated income qualification <br /> standards for single individuals versus married couples; <br /> 33)Sales Tax Distribution Formula — Support legislation directing that all sales tax <br /> be distributed on a per capita basis as it is fair and more equitable for counties <br /> with less economic development as compared to the point of delivery basis. The <br /> UNC School of Government has indicated that a per capita basis tax "would <br /> indeed be a more even distribution of LOST revenue across the state"; <br /> 34)Machinery Act — Support local governments' need for more flexibility to remedy <br /> measurement and/or condition property appraisal errors related to local property <br /> tax functions. North Carolina property tax law substantially limits the ability of <br /> local governments to address property tax discrepancies, such as prohibiting the <br /> refund of prior years' taxes paid after a measurement and/or condition property <br /> appraisal error is discovered. Just as local governments can recoup prior years' <br /> property taxes from owners for "discoveries", local governments should likewise <br /> be authorized to refund prior years' taxes paid when situations such as <br /> measurement and/or condition property appraisal errors are discovered; <br /> 35)Agriculture — Support Conservation of Working Lands and Farmland <br /> Preservation — Support a revision to the revenue and acreage requirements of <br /> the Use Value Program to reduce acreage requirements, balanced by increasing <br /> the income threshold; <br /> PLANNING & ENVIRONMENT <br /> 36)Bona Fide Farm Use — Support legislation clarifying that the farm use and <br /> agriculture exemption of 153A-340 that restricts local zoning authority applies <br />