Filtering by tag: Soil, Water & Air

Section 1: G.S. 106-740 — Public hearings on condemnation and rezoning of farmland

Voluntary Agricultural Districts: New Model Ordinance May Require Adoption

Due to several inclusions of the word "shall" in recent N.C. statutory updates concerning Voluntary Agricultural Districts (VADs), counties should consider amending or adopting a new VAD ordinance.…

Dry grassy field with scattered evergreen trees under a clear blue sky.

Forest and Rangeland Tax Conference: Duke University August 4-5 (Abstracts Due March 31)

The first Forest and Rangeland Tax Conference organized by the US Forest Service and collaborators will be held at Duke University on August 4 and 5, 2026. The registration and abstracts website has…

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How the New SALT Cap Affects Income Taxes

H.R.1, the "Big, Beautiful Bill" that was signed into law on July 4, 2025, increased the federal income tax deduction associated with how much a taxpayer paid for their state and local property taxes…

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Effects of Big, Beautiful Bill on Income Tax Rates, Deductions

On July 4, 2025, Pres. Trump signed H.R.1, which is officially titled the "One Big, Beautiful Bill Act." Under H.R.1, there are a variety of changes to the existing tax code, among other legislative…

Solar array with text: "Increased NC County Tax Revenue From Utility-Scale Solar — 2025 Update"

Solar Development: NCSEA Releases Report on Property Tax Impact

This month the North Carolina Sustainable Energy Association (NCSEA) released a report on the property tax impact of utility-scale solar systems (USS) on county property tax revenue. The study of USS…

NC STATE UNIVERSITY; NC STATE ECONOMIST; College of Agriculture and Life Sciences

Dicamba: Brown Publishes Article in NC State Economist

Nicholas Brown, a contributor to Farm Law & Tax, recently published an article in the NC State Economist. The article covered the in's and out's of the dicamba situation in 2025 which has left…

Flyer for Helene Tax Webinar

Recorded Webinar: Hurricane Helene Tax Relief

On April 3, 2025, Nicholas Brown, editor at Farm Law& Tax, presented disaster tax rules for farmers in western North Carolina. This free webinar was made possible thanks (once again) to the…

Flyer for Helene Tax Webinar

Helene: SBC to Host Free Storm Tax Webinar for WNC Farmers

On Thursday, April 3rd, 2025 from 6:00 PM to 7:30 PM, the Small Business Center at Mayland Community College will host Prof. Nicholas Brown for a free disaster tax relief webinar. Attendees who wish…

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Will Your Life Insurance Policy Be Subject to Estate Taxes?

At a recent extension event, a question was raised about whether an individual's life insurance policy placed on themselves was considered part of the 'gross estate,' which is subject to the estate…

Man presenting at Wake Forest School of Law lectern; slide titled "Timeline of Dicamba-Tolerant Crops"

Dicamba: Brown Presents Latest on Dicamba Drift to Wake Forest Law Students

Nicholas Brown, an editor for Farm Law & Tax, recently gave a presentation at Prof. Ellen Murphy's Food, Agriculture, and Environmental Law course at Wake Forest Law School in Winston-Salem,…