HomeMy WebLinkAboutRES-2026-026-A Resolution of the Orange County Board of Commissioners Opposing Modifications to County property Tax Authority RES -202MMj L) 1I '`VOW
A Resolution of the Orange County Board of Commissioners
Opposing Modifications to County Property Tax Authority
WHEREAS , county governments are constitutionally and statutorily charged with
providing essential public services , including , but not limited to , public safety, emergency
response , education , infrastructure , public health , and social services ; and
WHEREAS , property taxes constitute a primary, stable , and locally controlled source of
revenue necessary to fund these essential county services and to meet both ongoing
operational needs and long -term capital obligations ; and
WHEREAS , the authority to levy, assess , and adjust property taxes allows county
governments to respond responsibly to changing economic conditions , population
growth , service demands , emergencies , and state or federal mandates ; and
WHEREAS , counties follow transparent procedures prior to any tax changes by
presenting annual budgets on a strict schedule , hosting open meetings for citizen input
and questions , and submitting public bonds for voter consideration ; and
WHEREAS , proposals to modify, limit , cap , freeze , or otherwise restrict county property
tax authority — whether through constitutional amendment , statutory change , or
administrative action — may reduce local flexibility, undermine fiscal stability, and shift
costs to less stable revenue sources ; and
WHEREAS , such modifications may result in unintended consequences , including
service reductions , delayed infrastructure investment , increased fees , and inequitable
impacts on residents ; and
WHEREAS , county governments are best positioned to balance fiscal responsibility with
service delivery, accountability, and responsiveness to local needs through transparent
budgeting and elected representation ;
NOW, THEREFORE , BE IT RESOLVED that the Orange County Board of
Commissioners supports the current property tax authority in North Carolina , which
enables counties to manage property tax rates within established statutory limits ; and
BE IT FURTHER RESOLVED that the Orange County Board of Commissioners formally
opposes any constitutional amendment that would restrict , cap , reduce , or otherwise limit
county property tax authority.
ADOPTED this the 14t" day of April , 2026 .
an Hamilton , Chair
Orange County Board of Commissioners