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HomeMy WebLinkAboutAgenda 01-20-2026; 8-f - Extension of 2026 Tax Listing Period 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: January 20, 2026 Action Agenda Item No. 8-f SUBJECT: Extension of 2026 Tax Listing Period DEPARTMENT: Tax Administration ATTACHMENT(S): INFORMATION CONTACT: Resolution Nancy Freeman, Tax Administrator, North Carolina General Statute 105-307 (919) 245-2735 North Carolina General Statute 105- 296(c) PURPOSE: To approve a resolution extending the 2026 Tax Listing Period until February 13, 2026. BACKGROUND: North Carolina General Statute (NCGS) 105-307 establishes that the annual tax listing period begins on the first business day of January and ends on January 31. It also allows for the County Board of Commissioners to extend the time during which property is to be listed for taxation by resolution. In late November the Tax Office began the annual process of preparing the listing form templates and testing the data extracts to send to the County's vendor for printing as is done each year. The deadline to approve proofs is late December so that the listing forms are mailed around the first of January. Although the Business Personal Property Listing Forms were mailed timely without issue, there have been issues with the valuation data not being calculated and displayed correctly on 2026 real and individual personal property listing forms. After additional review and correspondence with the print company, the issues were corrected and all listing forms were mailed on or before January 9, 2026. Because of the lengthy delay in mailing the real and individual personal property listing forms, property owners need additional time to complete and return the listing forms. The Tax Office recommends that the listing period be extended until Friday, February 13, 2026. The standard deadline of January 31st will be indicated on the listing forms because of the additional days that would have been required to change the templates before printing. As required by NCGS 105-296(c), an advertisement will be placed in the News & Observer to notify the public of the extension, and the same notice will be posted throughout the county on January 21, 2026 (after Board consideration and approval) in the same locations as the original notice. In order to further communicate the extension, the Tax Office will use social media, the County website, and in-County monitors to broadcast the extension to the listing deadline. Additionally, the Tax Office will consult with the County's Community Relations Department to 2 provide public announcements. This information will be communicated with taxpayers who call, email or chat with staff. Notice of the extension will also be displayed in the Tax Office lobby area. FINANCIAL IMPACT: Costs to advertise the extension are estimated to be $1,500. ALIGNMENT WITH STRATEGIC PLAN: This item supports: • GOAL 6: DIVERSE AND VIBRANT ECONOMY OBJECTIVE 3. Streamline and improve County administrative processes to facilitate efficient and effective interactions between residents, businesses, and County departments. OBJECTIVE 5. Increase access to and awareness of information and assistance available to residents and businesses through clear communication and responsive service delivery. RECOMMENDATION(S): The Manager recommends that the Board approve the attached resolution extending the 2026 tax listing period until February 13, 2026. 3 NORTH CAROLINA RES-2026-004 ORANGE COUNTY EXTENSION OF TAX LISTING PERIOD RESOLUTION(Approval) Whereas,North Carolina General Statutes 105-307(b)(1)allows the Board of County Commissioners to extend the time during which property is to be listed for taxation for up to 30 additional days in a non-revaluation year;and Whereas,the Board has found it reasonable and prudent to extend this period for 2026. NOW,THEREFORE,IT IS RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF ORANGE COUNTY THAT the time during which property is to be listed for taxation in 2026 be extended until February 13,2026. Upon motion duly made and seconded,the foregoing resolution was passed by the following votes: Ayes: Commissioners Noes: I,Laura Jensen,Clerk to the Board of Commissioners for the County of Orange,North Carolina, DO HEREBY CERTIFY that the foregoing has been carefully copied from the recorded minutes of the Board of Commissioners for said County at a regular meeting of said Board held on ,said record having been made in the Minute Book of the minutes of said Board, and is a true copy of so much of said proceedings of said Board as relates in any way to the passage of the resolution described in said proceedings. WITNESS my hand and the corporate seal of said County,this day of 2026. Clerk to the Board of Commissioners 4 § 105-307. Length of listing period; extension; preliminary work. (a) Listing Period. - Unless extended as provided in this section, the period during which property is to be listed for taxation each year begins on the first business day of January and ends on January 31. (b) General Extensions. - The board of county commissioners may, by resolution, extend the time during which property is to be listed for taxation as provided in this subsection. Any action by the board of county commissioners extending the listing period must be recorded in the minutes of the board, and notice of the extensions must be published as required by G.S. 105-296(c). The entire period for listing, including any extension of time granted, is considered the regular listing period for the particular year within the meaning of this Subchapter. (1) In nonrevaluation years, the listing period may be extended for up to 30 additional days. (2) In years of octennial appraisal of real property, the listing period may be extended for up to 60 additional days. (3) If the county has provided for electronic listing of personal property under G.S. 105-310.1, the period for electronic listing of personal property may be extended up to June 1. A resolution that provides a general extension of time for the electronic listing of personal property shall continue in effect until revised or rescinded unless otherwise stated in the resolution. (c) Individual Extensions. - The board of county commissioners shall grant individual extensions of time for the listing of real and personal property upon written request and for good cause shown. The request must be filed with the assessor no later than the ending date of the regular listing period. The board may delegate the authority to grant extensions to the assessor. Extensions granted under this subsection shall not extend beyond April 15. Notwithstanding the individual extension time limitation in this subsection, if the county has provided for electronic listing of personal property under G.S. 105-310.1, extensions granted for electronic listing of personal property shall not extend beyond June 1. (d) Preliminary Work. - The assessor may conduct preparatory work before the listing period begins, but may not make a final appraisal of property before the day as of which the value of the property is to be determined under G.S. 105-285. (1939, c. 310, s. 905; 1971, c. 806, s. 1; 1973, cc. 141, 706; 1975, c. 49; 1977, c. 360; 1987, c. 43, s. 5; c. 45, s. 1; 2001-279, s. 2; 2006-30, s. 2; 2011-238, s. 3.) 5 § 105-296(c) Powers and duties of assessor. (c) At least 10 days before the date as of which property is to be listed, the assessor shall advertise in a newspaper having general circulation in the county and post in at least five public places in each township in the county a notice containing all of the items listed in this subsection. If the listing period is extended in any county by the board of county commissioners, the assessor shall advertise in the newspaper in which the original notice was published and post in the same places a notice of the extension and of the times during which and the place or places at which lists will be accepted during the extended period. The items that must be included in the notice are: (1) The date as of which property is to be listed. (2) The date on which listing will begin. (3) The date on which listing will end. (4) The times between the date mentioned in subdivision (c)(2), above, and the date mentioned in subdivision (c)(3), above, during which lists will be accepted. (5) The place or places at which lists will be accepted at the times established under subdivision (c)(4), above. (6) A statement that all persons who, on the date as of which property is to be listed, own property subject to taxation must list such property within the period set forth in the notice and that any person who fails to do so will be subject to the penalties prescribed by law. (7) If the county has provided for electronic listing of personal property under G.S. 105-310.1, a statement that the county allows electronic listing of personal property and the timetable and procedures for electronic listing.