North Carolina S178 modifies the assessment standard for self-service storage facilities, defining their taxable value.
North Carolina S178 modifies the assessment standard for self-service storage facilities, defining their taxable value based on the land and improvements, excluding business intangible value. This change applies to taxes imposed for taxable years beginning on or after July 1, 2026.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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