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Property Tax Reform- Lent's Proposed "Property Tax Freedom Act"

  • Writer: Professor/Dr. Lent C. Carr, II
    Professor/Dr. Lent C. Carr, II
  • Jun 29, 2025
  • 15 min read

Updated: Jan 1

End the Rent on Ownership: Abolish Property Taxes on Homes and Vehicles

Lent believes that home and vehicle ownership are core pillars of the American Dream. Yet under the current system, you never truly own what you buy. Property taxes on homes and personal vehicles mean that even after you pay off your mortgage or car loan, you still have to pay the government — or risk losing them.


That’s not ownership. That’s perpetual rent.

Lent's campaign is working to abolish property taxes on owner-occupied homes and personal-use vehicles nationwide.

New Home Owners
New Home Owners

Why It Matters:

  • Restores True Ownership: You shouldn’t lose your home because of an unpaid tax bill after you’ve already bought and paid for it.

  • Protects Seniors and Working Families: Annual property taxes punish the very people who work hardest to own their homes.

  • Ends Double Taxation: Homes and vehicles are taxed at purchase — you shouldn’t be taxed again just for keeping them.

  • Promotes Economic Freedom: Keeps more money in your pocket and reduces reliance on unstable revenue systems.


Our Plan:

  • Introduce the Property Tax Freedom Act in Congress.

  • Offer federal incentives to states that eliminate or reduce property taxes.

  • Launch a constitutional amendment campaign to protect property rights.

  • Build a national coalition of homeowners, taxpayers, veterans, and retirees.


Join the Movement. Defend Your Home. Empower Your Future.

POLICY WHITE PAPER: The Case to Abolish Property Taxes on Primary Homes and Personal Vehicles


I. Executive Summary

Professor Lent Carr's platform white paper outlines the legal, economic, and moral rationale for ending property taxes on primary residences and personally owned vehicles in the United States. The goal is to redefine ownership in a way that respects individual liberty, strengthens economic stability, and reduces the burden on working families and retirees.

American Family Enjoying Each Other at Their Home in America
American Family Enjoying Each Other at Their Home in America

II. The Problem: Ownership Undermined by Perpetual Taxation

Home and vehicle owners face ongoing taxation even after full purchase and payoff. These taxes:

  • Undermine the concept of private ownership.

  • Disproportionately impact seniors, veterans, and low-income households.

  • Create financial instability for millions of Americans.


III. The Justification

  • Philosophical: Property ownership is a fundamental American right; recurring taxation turns ownership into conditional tenure.

  • Economic: Double taxation reduces disposable income and discourages property improvements.

  • Social: High property taxes can displace families from long-held homes and destabilize communities.


IV. Policy Framework: The Property Tax Freedom Act

  • Legislation to ban or phase out state and local property taxes on owner-occupied homes and personal-use vehicles.

  • Federal Incentives to states that reform their property tax systems.

  • Constitutional Amendment Initiative to protect Americans from recurring taxation on private property.


V. Fiscal Replacement Strategy

  • Encourage flat fees for specific services (trash, sewer, public safety).

  • Promote efficiency and spending audits for local governments.

  • Offset lost revenue with federal grants conditioned on budget discipline.


VI. Implementation Plan

  • Introduce legislation through relevant House and Senate committees.

  • Launch public awareness and grassroots lobbying campaigns.

  • Engage stakeholders, including AARP, VFW, homeowners’ associations, and taxpayer unions.


Property Tax Reform -- Lent's Proposed "Property Tax Freedom Act"

VII. Conclusion

Lent ascribe to the moral, and so-called American Dream notion that ownership should mean freedom, not lifelong financial obligation. Reforming property taxation will empower Americans, uphold constitutional values, and strengthen our communities. This is not a giveaway — it is a restoration of what is rightfully yours. For years now, under current federal, state, and local government practices to force hardworking  Americans who've secured their properties through grulling backbreaking work to essentially be enslaved under a tax system that paid not one dime towards the purchase of ther respective property, is an illegal taxing scheme that has hurt so many Americans for reasons of double tax theft. This is why Professor Lent Carr has a shovel ready Bill to Ammend, and dissolve this pirate tax scheme as soon as he is Elected to The United States Congress for North Carolina's 9th Congressional District.



Let’s defend ownership. Let’s end perpetual property taxation. Let’s give Americans their homes — and their freedom — back.


___________________________________________________________________________


A Speech on Property Tax Abolishment Delivered by Lent Carr for United States Congress to Citizens of North Carolina 9th Congressional District, the Mechanics Thereof, and a Copy of the Proposed Legislative Federal Bill, and States Optional Adoption Legislative Version


"Fellow North Carolinians Assembled,


For too long, we have lived under a tax system that punishes the very people who built this nation — a system that threatens families with foreclosure, uproots seniors from the homes they worked their entire lives to keep, and burdens small businesses and farms already fighting to survive. So, today, we draw a line in the sand. Today, we say no more.


I am announcing the introduction of the Property Tax Abolition & Public Services Protection Act — a landmark reform that ends property taxes for good and replaces them with a fair, sustainable, 21st-century revenue system that protects the essential services our communities rely on.


Let me make this plain: No American should lose their home because of a tax bill. Not now. Not ever again.


This plan eliminates property taxes — permanently — while guaranteeing funding for our schools, firefighters, law enforcement, EMS, public health, infrastructure, and local government operations.


Because eliminating a broken system is not enough — we must replace it with something better, smarter, and fairer.


Our plan ensures that the wealthy, the powerful, and the massive corporations who have benefited from tax loopholes for decades finally pay their fair share — so homeowners and small businesses don’t carry the weight alone.

This is not a partisan idea.This is not a Republican idea.This is not a Democratic idea.This is a people-first idea — the kind of policy leadership Washington has forgotten how to deliver.


North Carolina, I stand before you as a man who has lived the consequences of inequity and who refuses to stand by while families in this district are taxed out of their homes. I stand before you as a candidate committed to putting the welfare of the people first and politics last.


Tonight is the beginning of a movement. A movement to restore fairness. A movement to secure homeownership.A movement to strengthen public services without destroying working families.


And I promise you this: When I am elected as your Congressman, I will fight with every ounce of strength to make this reform a reality for YOU.


Stand with me. Rise with me. Help me bring home a victory for the people of the 9th Congressional District — and for every American who believes that homeownership should be protected, not punished.


Thank you, North Carolina. God bless you, and may God Bless America!"


-Lent C. Carr, II for united States Congress


___________________________________________________________________________


PROPERTY TAX ABOLITION & PUBLIC SERVICES PROTECTION ACT


A Bold Plan by Professor Dr. Lent C. Carr, II, Candidate for U.S. Congress — North Carolina’s 9th District


"Putting the Welfare of the People 1st, and Politics Last"


🔥 What This Plan Does

✔ Eliminates ALL property taxes — permanently

✔ Protects homeowners, seniors, farmers & small businesses

✔ Stops families from being taxed out of their homes

✔ Strengthens funding for schools, fire & police, EMS, roads, and local government

✔ Makes the wealthy and mega-corporations pay their fair share

✔ Modernizes North Carolina’s tax system for the 21st century


💡 How We Fund Essential Services (Without Property Taxes)


A NEW, SMARTER REVENUE SYSTEM:

1️⃣ Public Services Consumption Tax• A small tax on non-essential goods

• Excludes groceries, medicine, and basic needs


2️⃣ High-Income Surtax• Targets the top 1–3% of earners

• Funds public education and community programs


3️⃣ Corporate Activity Contribution

• Ensures big corporations contribute fairly

• Protects small business


4️⃣ Optional Land Value Recapture Fee

• Applied only at property sale

• Recovers value created by public infrastructure


🏡 Why This Matters

  • No more skyrocketing property tax bills

  • Homeowners keep their homes

  • Renters benefit from stabilized housing costs

  • Schools and emergency services receive reliable funding

  • Fairness is restored to the tax system


📣 Lent Carr’s Commitment

“As your Congressman, I will protect your home, safeguard your services, and build a tax system that lifts people up instead of holding them down. With your support — we will win this fight.”


JOIN THE MOVEMENT


🌐 www.lentcarrforuscongress.com💙



Share: @LentCarrForCongress


___________________________________________________________________________


**A FEDERAL VERSION OF THE BILL


To Abolish Property Taxes and Establish Alternative Revenue Mechanisms to Ensure Sustainable Funding of Essential Public Services**


SECTION 1. SHORT TITLE

This Act shall be known as the “Public Services Sustainability and Tax Modernization Act.”


SECTION 2. PURPOSE

The purpose of this Act is to:

  1. Abolish all state and local property taxes on real and personal property.

  2. Replace lost revenue with stable, equitable, and economically efficient alternative funding mechanisms.

  3. Ensure uninterrupted funding for essential public services, including public education, emergency services, infrastructure, and local government operations.

  4. Promote economic growth, housing affordability, and taxpayer fairness through modernization of the tax structure.


SECTION 3. DEFINITIONS

For purposes of this Act:

  1. “Property tax” means any ad valorem tax assessed on real or personal property.

  2. “Essential public services” includes K–12 education, fire protection, law enforcement, public health, transportation infrastructure, sanitation, and other services traditionally funded by property taxes.

  3. “State” includes all agencies, subdivisions, counties, municipalities, and special districts.


SECTION 4. ABOLITION OF PROPERTY TAXES

  1. Effective January 1 of the fiscal year following enactment, all state and local property taxes are hereby repealed.

  2. No political subdivision may assess, levy, or collect a property tax after the effective date.

  3. Any existing liens or obligations arising from unpaid property taxes prior to the effective date shall remain enforceable.


SECTION 5. ESTABLISHMENT OF ALTERNATIVE REVENUE SOURCES

To ensure adequate and stable funding for essential public services, the following revenue mechanisms are hereby established:

A. Statewide Consumption-Based Tax

  1. A broad-based consumption tax of not more than X%, determined annually by the Revenue Office, shall be imposed on the retail sale of goods and services, excluding basic necessities such as:

    • Groceries

    • Prescription medications

    • Primary residential rent

    • Medical services

  2. Revenues shall be deposited into the Public Services Funding Fund (PSFF).


B. Excess Earnings and High-Income Surtax

  1. A surtax on personal income for individuals whose adjusted gross income exceeds a threshold set by the Legislature (e.g., the top 1–3% of earners).

  2. Revenues shall be dedicated to public education and local government operations.


C. Corporate Activity Assessment

  1. A Corporate Activity Contribution (CAC) shall be imposed on businesses with annual gross receipts exceeding a threshold to ensure equitable contribution to essential public services.

  2. Rates shall be structured to minimize compliance burden for small businesses.


D. Land Value Uplift Contribution (Optional Mechanism)

To avoid discouraging development while preserving public value:

  1. A land value recapture fee may be assessed when publicly funded infrastructure significantly increases land value.

  2. This fee shall only apply at the sale or transfer of real property and shall not function as an ongoing property tax.


SECTION 6. PUBLIC SERVICES FUNDING FUND (PSFF)

  1. A dedicated fund, the Public Services Funding Fund, is established to receive revenues generated under Section 5.

  2. Distributions shall be allocated as follows:

    • 50% to K–12 and public education

    • 20% to local government operations

    • 15% to public safety and emergency services

    • 10% to public health and social services

    • 5% to infrastructure maintenance and modernization

  3. Funds shall be distributed based on population, service needs, and economic indicators to ensure equity.


SECTION 7. MAINTENANCE OF SERVICE LEVELS

  1. No political subdivision may reduce essential public services below baseline levels established in the fiscal year prior to enactment.

  2. The State shall ensure supplemental distributions from the PSFF to maintain service continuity if revenue projections fall short.


SECTION 8. TRANSITIONAL MEASURES

  1. A Property Tax Transition Commission is established to oversee the shift to the new revenue system.

  2. Transitional grants shall support municipalities facing temporary funding gaps.

  3. All property tax assessment and billing operations shall be wound down over a two-year period.


SECTION 9. ACCOUNTABILITY AND AUDIT REQUIREMENTS

  1. Annual independent audits of the PSFF shall be required.

  2. A publicly accessible dashboard shall track revenues, distributions, and performance metrics of essential services.

  3. Any misuse of funds shall result in penalties as determined by statute.


SECTION 10. SEVERABILITY

If any provision of this Act is found unconstitutional or invalid, the remaining provisions shall remain in full force and effect.


SECTION 11. EFFECTIVE DATE

This Act shall take effect on January 1 of the fiscal year following its enactment, unless otherwise specified herein.

_________________________________


Title: The Property Tax Freedom Act: Ending Double Taxation on Homes and Vehicles


Author: Professor Lent C. Carr for United States Congress NC-9


Executive Summary


  • Mission: Abolish property taxes on owner-occupied homes and vehicle taxes nationwide; replace them with fair federal revenues that fully fund schools, firefighters, EMS, and essential local services without taxing the roofs over our heads or the cars we need to work.


  • Core claim: Property and vehicle taxes on owner-occupied homes and personal-use vehicles are a form of double taxation and coerced rent on already-taxed income and property. We propose a constitutional, statutory, and fiscally sound federal framework to end it and backfill local budgets.


  • Deliverables: Federal legislation—The Property Tax Freedom Act—with funding mechanisms that protect North Carolina families, safeguard local services, and restore the American Dream.



I. The Moral Case: Ending Government Rent on the American Dream


  • Homeownership and car ownership are the bedrock of work, family, and dignity in NC-9. Taxing people each year merely for keeping what they already own forces seniors, veterans, teachers, and working families to “pay rent” to keep their homes and vehicles.


  • This system extracts wealth from Black, brown, and working-class neighborhoods, amplifying racial wealth gaps and intergenerational poverty. Ending these taxes is not a partisan cause—it is a common-sense civil rights and economic justice reform.



II. Why Current Property and Vehicle Taxes Amount to Double Taxation


  • Income used to buy a home or car is already taxed (federal/state income taxes; payroll taxes). Taxing the continued ownership annually is an additional bite at the same apple.


  • Transactional taxes already occur at purchase (sales/transfer taxes, registration fees). Layering recurring annual taxes on the same property functionally taxes mere ownership.


  • Enforcement mechanisms—liens, forced sales, and repossession threats—convert a family’s hard-earned equity into a compliance trap, not a fair contribution.



III. Constitutional and Federal Authority Pathways


A. Congressional Powers to Legislate


  • Taxing and Spending Power: U.S. Const. art. I, §8, cl. 1 gives Congress power to lay and collect taxes and to spend for the general welfare; Congress may design federal revenue streams and attach conditions to federal expenditures to support local services.


  • Necessary and Proper Clause: art. I, §8, cl. 18 enables Congress to implement national tax reforms and funding frameworks to replace local revenue sources where tied to federal programs.


  • Commerce Clause: art. I, §8, cl. 3 supports national standards impacting interstate markets (mortgage markets, auto finance, insurance), and federal stabilization of housing affordability and vehicle access.


  • Fourteenth Amendment, §5: Enforcement power permits Congress to remedy inequitable impacts of taxation schemes that disproportionately burden protected classes when tied to federal spending and civil rights objectives.



B. Federal Preemption via Spending Power (Conditional Preemption)


  • South Dakota v. Dole, 483 U.S. 203 (1987): Congress may condition federal funds on states adopting certain policies if conditions are clear, related to the federal interest, and not coercive.


  • NFIB v. Sebelius, 567 U.S. 519 (2012): Funding conditions cannot be coercive; calibration matters. Our Act uses new, affirmative federal grants as incentives, not threats to existing programs.



C. Federal Tax Uniformity and Structuring


  • Uniformity Clause: U.S. Const. art. I, §8, cl. 1 requires geographic uniformity in federal indirect taxes; the proposed replacement revenues will be nationally uniform.


  • Supremacy: U.S. Const. art. VI supports federal frameworks that supersede conflicting state laws where Congress is acting within enumerated powers or via valid spending conditions.



D. Related Case Law Anchors


  • Steward Machine Co. v. Davis, 301 U.S. 548 (1937): Validates cooperative federalism using tax-and-credit structures to influence state policy choices.


  • Helvering v. Davis, 301 U.S. 619 (1937): Broad deference to Congress on defining the general welfare in national tax/spend programs.


  • United States v. Butler, 297 U.S. 1 (1936): Spending power extends beyond enumerated powers, constrained by general welfare and non-coercion.


  • Garcia v. San Antonio MTA, 469 U.S. 528 (1985): Federal regulation via generally applicable laws within enumerated powers is permissible, recognizing political safeguards of federalism.



IV. Statutory Hooks and Policy Alignment


  • 31 U.S.C. § 1321 et seq. (federal trust funds) and 2 U.S.C. budget authorities: Authorize dedicated funds and appropriations to channel federal revenues to states and localities via formula grants.


  • Title 20 (Education) and Title 42 (Public Health/Safety) grant architectures: Provide models for formula grants to LEAs, fire/EMS, and county services.


  • Internal Revenue Code (Title 26): Amending subtitle D (miscellaneous excise taxes) and subtitle A (income) to institute replacement revenues, credits, and offsets; and to create refundable homeowner and driver protection credits during transition.



V. The Property Tax Freedom Act (PTFA) — Federal Bill Outline


Section 1. Short Title; Findings; Purposes


  • Short Title: “Property Tax Freedom Act.”


  • Findings: Home and vehicle taxes are double taxation; they destabilize communities; they disproportionately burden seniors, veterans, and working families; and they reduce home retention and workforce mobility.


  • Purposes: Abolish taxes on owner‑occupied homes and personal-use vehicles; fund local services through fair federal revenues; protect local control of service delivery.



Section 2. Definitions


  • Owner‑Occupied Home: Principal residence as defined in IRC §121 (adapted), including manufactured homes and condos.


  • Personal‑Use Vehicle: Non-commercial vehicles registered to an individual for household transportation.


  • Covered Local Services: Public K‑12 schools, fire/EMS, law enforcement basics, sanitation, public libraries, and essential county/municipal services traditionally funded through property/vehicle taxes.



Section 3. Federal Home and Vehicle Tax Preemption via Spending Conditions


  • Establish the “American Homes and Mobility Fund” (AHMF).


  • States and localities that enact statutes eliminating property taxes on owner‑occupied homes and annual vehicle taxes/fees (beyond nominal registration) become eligible for AHMF grants.


  • Grants equal to prior three-year average collections plus population/inflation growth factor, conditioned on maintaining service levels and teacher/firefighter staffing.



Section 4. Replacement Revenue Package (Uniform, Fair, Growth-Oriented)


  • Small Financial Transactions Excise (0.10%–0.15%) on covered secondary market trades, excluding retirement accounts and first $50,000 annual trades per taxpayer to shield retail savers.


  • Luxury Consumption Surtax on discretionary luxury goods and services above indexed thresholds (exempting essential goods).


  • Digital Services Equalization Levy on large online platforms’ U.S. gross revenues with de minimis safe harbor for small/mid-size platforms.


  • Carbon Dividends Fee with household rebates; portion dedicated to AHMF after household dividends to avoid regressivity.


  • High-End Realized Gains Minimum (closing timing/arbitrage loopholes) with inflation indexing; primary residences and personal vehicles unaffected.


  • Corporate Book-Minimum Adjustment recapture for firms with low effective rates, channeling a slice to AHMF.


  • Optional State Add-Ons: States may piggyback a uniform state surcharge on select federal bases, administered by IRS, with revenue 100% remitted to the state.



Section 5. Homeowner and Driver Protection Credits (Transition)


  • Temporary “Home Security Credit” for jurisdictions phasing out property taxes to ensure no net cost to homeowners during the shift.


  • “Driver Mobility Credit” to offset any residual local registration costs beyond nominal safety/administrative fees.



Section 6. Guardrails; Local Control


  • Maintenance of Effort: jurisdictions must keep per‑pupil K‑12 and per‑resident public safety funding at or above baseline (with recession waivers).


  • Prohibit diversion to non-covered uses; require audited reports; anti-supplanting rules.


  • Collective bargaining and local staffing decisions remain local.



Section 7. Civil Rights and Equity Impact


  • Title VI–style equity audits to confirm reduced displacement, foreclosures for tax arrears, and improved home retention in historically marginalized communities.


  • Prioritize grants for counties with high senior/veteran populations and rural areas (NC-9 aligned).



Section 8. Administration; Rulemaking; Sunset Review


  • Treasury and Education jointly issue rules within 12 months.


  • Independent sunset review at year 10 with automatic continuation unless Congress disapproves.



VI. Fiscal Model: Fully Funding Local Services Without Property/Vehicle Taxes


  • Baseline Replacement: Three-year average property/vehicle tax receipts in participating jurisdictions.


  • Growth Factor: CPI-U + population growth, with cap to prevent windfalls.


  • Offsets: Federal revenue package above is designed to meet or exceed replacement needs nationally while shielding working families. Home and car ownership are tax‑free to keep; income and luxury consumption remain fair tax bases.



VII. North Carolina’s 9th District: Local Impact


  • Immediate relief to homeowners in Hoke, Cumberland, Robeson, Scotland, and surrounding counties; prevents tax foreclosures that cost families homes built through sweat equity.


  • Vehicle mobility improves: ending annual vehicle taxes supports workers commuting across rural distances and strengthens job access.


  • School stability: guaranteed federal formula ensures districts maintain teacher pay, classroom supplies, and bus routes without annual revaluation shocks.


  • Fire/EMS reliability: no station closures due to property tax volatility; rural response times protected.



VIII. Anticipated Objections and Direct Rebuttals


  1. “Local control will be lost.”


  • Rebuttal: Service delivery and staffing remain local; only revenue source changes. Funds flow by formula, not DC micromanagement.



  1. “This is unconstitutional federal overreach.”


  • Rebuttal: Modeled on settled spending power precedents (Dole, Steward Machine, Helvering). Participation is voluntary and incentivized; conditions are related, clear, and non-coercive.



  1. “Regressive effects of replacement taxes.”


  • Rebuttal: Exemptions, thresholds, and household rebates protect working families. Luxury and high-end bases carry the load; retirement and essentials are shielded.



  1. “Risk to school and fire budgets.”


  • Rebuttal: Baseline replacement + maintenance-of-effort + automatic stabilizers. Property tax volatility is replaced with predictable federal formulas.



  1. “Double taxation isn’t a legal concept.”


  • Rebuttal: It is a policy and equity reality—taxing ownership after taxing the earned income and purchase. Congress can redesign tax bases to end redundant extraction that destabilizes housing.



IX. Legal Citations Cheat Sheet (for advocates)


  • U.S. Const. art. I, §8, cls. 1, 3, 18; art. VI; Amend. XIV, §5.


  • South Dakota v. Dole, 483 U.S. 203 (1987).


  • NFIB v. Sebelius, 567 U.S. 519 (2012).


  • Steward Machine Co. v. Davis, 301 U.S. 548 (1937).


  • Helvering v. Davis, 301 U.S. 619 (1937).


  • Garcia v. San Antonio MTA, 469 U.S. 528 (1985).


  • Relevant Titles: 26 (IRC), 20 (Education), 31 (Money & Finance), 42 (Public Health/Safety).


___________________________________________________________________________



4. STATE-SPECIFIC VERSION (NORTH CAROLINA)


**NC GENERAL ASSEMBLY


SESSION 2026 HOUSE BILL ___PROPERTY TAX ABOLITION & PUBLIC SERVICES MODERNIZATION ACT**


SECTION 1. REPEAL OF PROPERTY TAX AUTHORITY

N.C.G.S. § 105–274 and all related statutes authorizing property taxation are hereby repealed.


SECTION 2. ESTABLISHMENT OF ALTERNATIVE REVENUE SOURCES

A. North Carolina Consumption-Based Public Services Tax (CBPST)

  • 3.5% statewide base

  • Exemptions for groceries, medicine, and housing essentials

B. High Earners Fair Contribution Surtax

  • 1.5% on income above $500,000

  • Dedicated to NC public schools

C. Corporate Activity Contribution

0.45% on gross receipts of corporations earning above $5 million annually


SECTION 3. NORTH CAROLINA PUBLIC SERVICES FUND (NC-PSF)

Distribution:

  • K–12 Schools: 50%

  • Counties & Municipalities: 20%

  • Emergency Services: 15%

  • Public Health: 10%

  • Infrastructure: 5%

SECTION 4. EFFECTIVE DATE

January 1 following enactment.


___________________________________________________________________________



Appendix: FAQ Snippets


  • Will my school lose money? No—revenue replacement is automatic by formula with maintenance-of-effort rules.


  • Will my registration fees stay? Only nominal safety/admin fees; no annual vehicle taxes.


  • Is my second home covered? The Act covers owner‑occupied principal residences; states can expand coverage.


  • What about renters? Stabilized local budgets prevent pass‑through spikes; reforms curb displacement drivers; federal housing aid can be paired.


___________________________________________________________________________


Copyright Notice and Intellectual Property Statement


© 2025 Professor Dr. Lent C. Carr, II. All Rights Reserved.


This legislative proposal, titled “Property Tax Abolition & Public Services Protection Act”, including but not limited to its statutory language, policy framework, fiscal mechanisms, summaries, analyses, speeches, campaign materials, graphics concepts, and derivative explanatory works, constitutes original intellectual property authored and owned by Professor Dr. Lent C. Carr, II.


This work is protected under applicable United States copyright law, including Title 17 of the United States Code, as well as relevant international copyright conventions.


No part of this proposal may be reproduced, distributed, transmitted, adapted, publicly displayed, or used for commercial, political, legislative, or policy-development purposes without the express written permission of the copyright holder, except as permitted under fair use for non-commercial educational or journalistic commentary with proper attribution.


Unauthorized use, misappropriation, or derivative exploitation of this intellectual property for legislative drafting, campaign platforms, or policy adoption without attribution is strictly prohibited.


Attribution Requirement: When referenced, cited, or discussed in any academic, media, legislative, or public forum, proper attribution must be given as follows:

“Property Tax Abolition & Public Services Protection Act, authored by Professor Dr. Lent C. Carr, II (© 2025).”

Copyright Holder: Professor Dr. Lent C. Carr, II

Candidate for the United States Congress

North Carolina’s 9th Congressional District

Headquarters Contact No.: 1-(919)-417-6768 Ext. 2

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