Or head tax. Or something.
I’ve read this column five times and can only conclude hackers are to blame. The last thing North Carolina needs is further attempts to game the property tax system, an imperfect levy to say the least, but one with its roots in the very formation of civil society.
The property tax has never pretended to be a user fee, a proxy income tax, or anything else besides a tax on the value of real property. That it is occasionally painful to citizens is a very good thing, as it reminds them of the cost of government. Income tax withholding was a previous move to lesson the pain of taxation, and how has that worked out for the cause of limited government?
Besides, if occupancy is to be a significant taxable event with regard to the property tax levy, what of empty apartments, offices, rooms-for-rent? Why the bias toward new construction, with fairness and simplicity a stated goal?
And amended epigram suggests itself: When you lie down with rent-seekers, you get up baffling.
