You're 83 years old, on a fixed income of out of state retirement and Social Security, living in Franklin, N.C. Your 2013 North Carolina state tax was $37. You get your 2014 state tax done by AARP as usual, you are informed that you owe $227 N.C. State tax. Your income has not increased, you own no property, nothing has changed, just the tax laws.
“How is that possible?” you scream. You are retired in another state, under the new tax law passed by the legislators in their Raleigh power center, this leaves you deprived of the tax deduction you were always entitled to. That's the explanation given.