Dillon, SC asked in Tax Law and Real Estate Law for North Carolina

Q: Can a county tax office go back and backdate taxes 3 years later? There was a senior citizens exemption on the account,

Can a county tax office go back and backdate taxes 3 years later? There was a senior citizens exemption on the account, she passed at the end of 2020. they were informed. They wait until 2023 to go back and remove the exemption causing taxes to double.

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James L. Arrasmith
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Answered

A: In North Carolina, county tax offices have the authority to reassess property tax exemptions and make adjustments, even retroactively, if they determine that the conditions for the exemption no longer apply. In the case you described, where a senior citizen's exemption was in place and the individual passed away, the county can legally reevaluate the tax status of the property.

If the tax office was informed of the death at the end of 2020 and only removed the exemption in 2023, they may retroactively adjust the taxes to reflect the removal of the exemption. This could result in higher taxes for the years following the individual's death.

However, the process should be transparent and adhere to state and local tax laws. If there is a concern about the validity or fairness of the tax reassessment, it may be beneficial to discuss the matter with the county tax office for clarification. If the explanation is not satisfactory, or if you believe the reassessment was done in error, consulting with a legal professional experienced in property tax law can provide guidance on how to proceed.

Remember, property tax laws can be complex, and each case has its own specifics. It's important to stay informed and seek professional advice when needed to ensure that your rights and interests are protected.

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