Sales/Transfer tax referenda 2007/2008

last September I posted about local sales and transfer tax referenda that were authorized by the 2007 North Carolina General Assembly.

The North Carolina Association of County Commissioners has just published a chart showing both the 18 counties scheduling 2008 referenda, but also the 2007 results. They also have a short analysis piece on the 2007 and 2008 referenda.

 Here is the 2008 list, updated January 22, 2008:

27 counties set transfer/sales tax referenda

I got an email* from Keith Long and Don Wright at the State Board of Elections listing the 28 27 counties that are scheduled to hold land transfer or sales tax referenda on November 6, 2007. Additionally, Mecklenburg County is voting on a sales tax for public transit. Two maps and a list are below. *corrected by Todd McGee with the NC Association of County Commissioners.

UPDATE: Polk County has delayed its transfer tax referendum until November, 2008

Tax referenda question

I’ve had reporters call and ask about the referenda provisions of the County Land Transfer Tax contained in Section 31.17(a) of the budget conference report and the 1/4 cent sales tax contained in  Section 31.17(b).  Some folks are confused about the language about the referenda being advisory. 

A favorable vote in a referenda is a preresquisite to levy the tax, but a favorable vote does not require the county to levy the tax. A county could have a referenda on both issues the same day (with separate questions on the ballot), and if both pass, decide which one to levy, or still decide to levy neither.  The law does prohibit a county from having both taxes in effect at the same time.  A county could not have a ballot that said:

  [ ] Transfer tax  [ ] Sales Tax [ ] None of the above 

and decide the winner is the category with the most votes.