JLF Research Archive

# Spending & Taxes

Showing items 51 to 75 of 231

## (10.18.10) A Million Wasn’t Enough? Montgomery County commissioners want even more tax money

Montgomery county commissioners have raised the property tax by nine cents over the last two years, from 58 cents to 67 cents per \$100 valuation — a 15.5 percent increase. Now the commissioners want \$225,000 tax increase (an amount about the same as another one-cent increase in the property tax). If voters approve this tax increase, the total tax increase over the last three years would be \$2.1 million.

## (10.14.10) Speculators’ Tax in Alleghany? County commissioners seek tax grab based on guesses

Alleghany County commissioners are asking county voters to approve a \$160,000 tax increase at a time of high unemployment. That amount would be equal to a property tax increase of 0.9 cents per hundred dollars of value. County operating budget appropriations for fiscal year 2011 are \$570,274 higher than in fiscal year 2009 – an amount 3.5 times as much as what the tax would generate.

## (10.14.10) Tax First, Duck Questions Later: Highly secretive Clay County wants voters to approve a tax increase

Clay County commissioners are asking county voters to approve a \$200,000 tax increase at a time of high unemployment. That amount would be equal to a property tax increase of 1.4 cents per hundred dollars of value.

## (10.13.10) A Taxing Legacy in Cherokee: County voters face vote on higher taxes proposed by rejected commissioners

Outgoing Cherokee County commissioners are asking voters to approve a \$600,000 tax increase, an amount equivalent to a property tax increase of 1.5 cents per hundred dollars of value. County voters already rejected all three county commissioners who proposed the tax hike, but those lame-duck commissioners have since committed nearly \$10 million to expand and renovate the courthouse.

## (10.13.10) Get the Math Right: Columbus County leaders are wrong about proposed tax hike’s size, need

Columbus County commissioners are overselling the value of a proposed tax increase to voters by at least \$300,000. County commissioners have repeatedly said the new quarter-cent sales tax increase would raise \$1.0 million, but recent county estimates suggest the tax would bring in about \$700,000. That would be equivalent to a 2.2-cent property tax rate increase.

## (10.12.10) Strike Four? Despite three strikes on tax hikes, Harnett County officials try again

Harnett County commissioners are asking county voters to approve a \$1.2 million tax increase at a time of high unemployment. This amount is equal to a property tax increase of 1.8 cents per hundred dollars of value. This is the third time county officials have sought a higher sales tax and the fourth vote on higher taxes since 2007. Voters soundly rejected each of the earlier attempts.

## (10.12.10) A Question of Trust: Alamance County commissioners don’t trust voters; can voters trust them?

Alamance County commissioners are asking county voters to approve a \$2.4 million tax increase at a time of high unemployment. This amount is equal to a property tax increase of 1.9 cents per hundred dollars of value. The three commissioners who supported the tax hike rejected a public hearing on the referendum.

## (10.11.10) Tax Hike in Person Would Be Bad for Small Business: Three of Five Commissioners Agree

Person County commissioners are asking county voters to approve a \$675,000 tax increase at a time of high unemployment. This amount is equal to a property tax increase of 1.8 cents per hundred dollars of value. The commissioners voted 3-to-2 to put the tax increase to a vote of the people, but three commissioners expressed concerns that this tax increase would harm Person County small businesses during this weak economy.

## (10.07.10) An Unnecessary Tax Hike: Bladen commissioners go back on their ‘No Tax Increase’ promise

Bladen county commissioners are asking voters to approve a \$375,000 tax increase. Commissioners are asking for a tax increase while ignoring the county manager’s proposed fiscal year 2011 budget that fulfills the commissioners’ “No Tax Increase” pledge. Bladen County schools have adequate funding from federal, state, and lottery sources; in fact, federal funds alone bring in three times the amount received from the tax increase.

## (10.06.10) Third Time’s Not the Charm: Guilford County still needs better spending, not higher taxes

Guilford county commissioners are asking for an \$11.6 million tax increase at a time of high unemployment. In 2008, they twice asked voters to pass a tax increase, but by large majorities, the voters turned them down. To illustrate the commissioner’s inability to manage spending and the debt, the county will exceed its debt guideline every year from 2012 to 2016.

## (10.05.10) Orange Crush: Tax hike would crush taxpayers and county economy

Orange County commissioners are asking voters for a \$2.3 million tax increase at a time of high unemployment. Since the special county taxing authority was established by the legislature in 2007, voters have turned down 68 of 85 requests for tax increases, sending the message that county commissioners must be more responsible stewards of taxpayers’ hard-earned money.

## (8.18.10) Boone-Doggle: Watauga County’s proposed \$1.9 million tax increase

Watauga County commissioners want voters to approve a \$1.9 million sales tax increase to build new recreational facilities. If past is prologue, this new money will not be spent wisely. Watauga County commissioners recently approved the most expensive high school ever built in the state, and they did so without a vote of taxpayers.

## (7.28.10) Robeson County’s Vote to Increase the Sales Tax: Would you buy a used car from these guys?

Robeson County officials want a quarter-cent sales tax hike and promise a two-cent reduction in the property tax rate. The net effect would be like a two-cent property tax hike, since the sales tax increases would bring in an additional \$2.3 million a year, while the reduction in property tax revenues would be only \$1.2 million. Robeson County taxpayers have already been hit with a two-cent tax increase with revaluation, so a vote to approve the sales-tax hike would mean a \$2.3 million tax increase from last year.

## (7.20.10) Budget Crisis Is Opportunity: Bigger budget for FY’11 shows need for policy reform

The final budget for fiscal year 2011 spends \$20.56 billion, \$153 million more than the budget for fiscal year 2010. General fund availability in fiscal year 2011 excluding federal funds is \$17 million less than was available in fiscal year 2010. A \$7 billion shortfall (accounting for federal bailout funds, temporary taxes, pensions and retiree health benefits, etc.) in a \$20 billion General Fund requires fundamental reform of state government.

## (7.12.10) Reforming the Sales Tax: Keep in mind liberty, prosperity, and sound principles of taxation

Over the past year the focus of North Carolina’s Joint Legislative Committee on Tax Reform has been almost exclusively on whether to expand North Carolina’s sales tax to include services. Following sound principles of tax reform, however, the focus should be on whether the tax base is what economists call neutral, and whether the tax conforms with the principles of justice, rooted in a respect for liberty and freedom of choice. At a combined average state and local rate of 7.98 percent, North Carolina’s sales tax rate is virtually tied with Tennessee’s rate of 8 percent as the highest in the Southeast.

## (4.16.10) The True Cost of State and Local Taxes: How to understand the business tax burden study

The Council on State Taxation (COST) estimate of tax burdens is widely misunderstood.
The COST study does not measure the cost of government or the competitiveness of North Carolina’s business tax climate.

## (3.29.10) By The Numbers: What Government Costs in North Carolina Cities and Counties FY 2008

County and municipal governments provide many key services while taking in billions of dollars in revenue. Their roles grow as state government keeps more local funding sources and shifts more taxing power to localities. Still, finding comparative data is difficult. This report helps address that problem by providing information of how much local government costs in every city and county in North Carolina.

## (10.01.09) Start Building a Better Budget: Seven steps to saner state spending

Proposed spending for FY 2010 is \$20.4 billion, \$775 million more than actual spending FY 2009. Gov. Bev Perdue cut \$1.7 billion in spending during fiscal year (FY) 2009 without causing further hardships in the state.

## (7.22.09) Not the Best of Both Worlds: Tax credit will not save movies but will lose money

A 25 percent income tax credit on film production expenses would cost the state \$63.3 million more each year than the current 15 percent credit, which loses \$11.2 million. Ernst & Young estimated the state lost \$0.02 on each dollar of tax credits assuming all film-related economic activity result from the tax credit.

## (6.12.09) The Can-Do Budget: The impossible takes a little longer

The original House budget proposal for fiscal year (FY) 2009-10 used \$1.5 billion in Federal bailout funds to craft a budget that spent \$19.3 billion. Although it is nearly \$3 billion less than the original \$22 billion request, the original House plan would have been just \$1 billion less than actual appropriations in FY2008-09.

## (4.06.09) Tax Reform in North Carolina

North Carolina's system of taxation aggressively interferes with individual liberty and retards economic growth. Policymakers should begin to change the tax system.

## (3.16.09) Back to Basics Budget: Responsible savings and reforms

The budget proposal outlined here reduces appropriations in fiscal year (FY) 2009-10 to \$18.8 billion, \$2.6 billion less than the final budget for FY 2008-09, and similar to the budget for FY 2006-07. In this proposal, per-capita spending adjusted for inflation of \$1,969 remains higher than in FY 1997-98 or any year before.

## (3.04.09) City and County Budget Crises: When in a hole, first stop digging

This report documents the change in locally generated revenues of 98 North Carolina counties* and the 30 largest N.C. cities between 2002 and 2007. Locally generated revenues increased faster than population and inflation in 96 of 98 counties and 24 of 30 cities. In Union County, revenue increased 48 percent faster than population and inflation over five years. For that reason, many counties and cities are having financial difficulties because they have spent taxpayer revenues on unnecessary or low-priority projects.

## (1.14.09) Taxpayer Financing of N.C. Elections: Clearly unconstitutional after the Supreme Court decision in Davis v. FEC

In June 2008, the U.S. Supreme Court in a case called Davis v. Federal Elections Commission struck down a federal law that punished Congressional candidates for spending too much of their own money on their campaigns. Under that law, once personal spending exceeded a threshold level, the opposing candidate was given fundraising advantages.

## (1.12.09) Does Avery need a land-transfer tax increase?

The Avery County commissioners are asking county residents to approve a sale-tax increase on February 3. This report identifies over \$10 million in revenue and savings the county could use to meet its needs; more than triple the amount that the proposed land-transfer tax increase is estimated to produce.