HomeMy WebLinkAboutAgenda 04-21-2026; 8-b - Tax Collector’s Partial FY 2025-26 Settlement for July 1, 2025 through March 31, 2026 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: April 21, 2026
Action Agenda
Item No. 8-b
SUBJECT: Tax Collector's Partial FY 2025-26 Settlement for July 1, 2025 through March
31, 2026
DEPARTMENT: Tax Administration
ATTACHMENT(S): INFORMATION CONTACT:
Tax Collections for Current Year Valerie Curry, Collections Manager,
Tax Collections for Prior Years 919-245-2732
Resolution
Order to Collect
PURPOSE: To:
1) Receive the Tax Collector's partial settlement on current and delinquent taxes for Fiscal
Year 2025-2026 through March 31, 2026, based on the retirement of Tax Administrator
Nancy Freeman as of March 31, 2026;
2) Approve and authorize the Chair to sign the resolution for the accounting thereof; and
3) Approve, authorize the Chair to sign, and issue the Order to Collect to the Acting Tax
Collector for the remainder of Fiscal Year 2025-2026.
BACKGROUND: The Board of Commissioners receives an annual settlement each August after
the end of the fiscal year. With the retirement of Tax Administrator Nancy Freeman as of March
31, 2026, this partial settlement provides for the collection for the County, all fire and special
districts, and the Towns of Carrboro, Chapel Hill, Hillsborough, Mebane, and Durham for Fiscal
Year 2025-2026 through March 31, 2026.
For this partial settlement, Orange County's overall current year tax collection percentage is
98.3%.
The current overall collection percentage can be broken down further into two (2) property
classifications: real property and personal property. Orange County's Fiscal Year 2025-2026
current partial year tax collection percentage for real property is 98.8%, and personal property is
96.6%, which includes motor vehicle gap bills that are billed monthly by the County rather than by
the State.
The Tax Collector is required by North Carolina General Statute (NCGS) 105-373 to give an
annual settlement to the governing body, and in the event of the Tax Collector leaving prior to the
end of the fiscal year, to provide a partial settlement. It is the intent of the Machinery Act to create
a direct relationship of responsibility and accountability between the Tax Collector and governing
body. A full settlement for the full fiscal year will be provided after the end of the fiscal year, June
30, 2026, by the newly appointed Tax Collector.
2
Two (2) partial year settlement reports for tax are included.
• The first shows all taxes charged for collection for the 2025-2026 fiscal year. All uncollected
taxes allowed as credits in a settlement are recharged to the Tax Collector. Per NCGS
105-373(3)(b), the Tax Collector is credited with (paraphrased):
1. All sums representing taxes collected and deposited;
2. Releases approved by the governing body;
3. The principal amount of taxes constituting liens on real property;
4. Discounts as allowed by law.
• The second settlement report shows all prior years' taxes collected during this portion of
the 2025-2026 fiscal year. NCGS 105-378 limits the Tax Collector's use of enforced
collection remedies to ten years from the due date of the tax. As such, for Fiscal Year 2025-
2026, the Tax Collector was charged with collecting remaining taxes from the years 2015-
2024, in addition to current year 2025 taxes.
FINANCIAL IMPACT: There is no financial impact associated with this item.
ALIGNMENT WITH STRATEGIC PLAN: This item supports:
• MISSION STATEMENT — Orange County is a visionary leader in providing governmental
services valued by our community, beyond those required by law, in an equitable,
sustainable, innovative and efficient way.
• GUIDING PRINCIPLE — STEWARDSHIP AND ADVOCACY
We make proactive data supported decisions and advocate to local, state and Federal
governments in response to our community's needs in a way that best utilizes our
resources.
RECOMMENDATION(S): The Manager recommends that the Board:
1) Receive the Tax Collector's partial settlement;
2) Approve and authorize the Chair to sign the attached resolution for the accounting thereof;
and
3) Approve, authorize the Chair to sign, and issue the Order to Collect to the Acting Tax
Collector for the remainder of Fiscal Year 2025-2026.
3
Date run:4/1/2026 5:21:27 PM TR-401 H Net Collections Report NCPTS V4
Data as of:3/31/2026 9:24:32 PM
Report Parameters:
Date Sent to Finance Start: March 1,2026 Abstract Type: BUS,IND,PUB,REI,RMV
Date Sent to Finance End: March 31,2026
Tax District: MEBANE
Levy Type: Interest, LATE LIST PENALTY,TAX
Tax Year:2026,2025,2024,2023,2022,2021, Year For:2025,2024,2023,2022,2021,2020,2019,2018,2017, Collapse Districts: N
2017,2016,2015,2014,2013,2012, 2016,2015,2014,2013,2012,2011,2010,2009,2008,
2008,2007,2006,2005,2004,2003, 2007,2006,2005,2004,2003,2002,2001,2000, 1999, Collapse Tax Yrs Y
1999,1998, 1997, 1996, 1995, 1994, 1998, 1997, 1996, 1995, 1994, 1993, 1992, 1991, 1990,
1990,1989, 1988, 1987, 1986, 1985, 1989, 1988, 1987, 1986, 1985, 1984, 1983, 1982, 1981,
1981,1980, 1979, 1978 1980,1979, 1978
Collapse ILL
Default Sort-By: Tax Year,Secured Vs Unsecured,Tax District, Levy Type Penalty: Y
Note: Net Levy and Fiscal YTD collections on this report will not tie to other NCPTS 400 Series report because they include discovery bills for the fiscal year that
received payments prior to July 1st of the fiscal year.
1
Tax District I Levy Net Levy as of 3/31/2026($) Amount YTD collections as of 3/31/2026 Total Percent Collected
Type Collected ($) Uncollected as of as of 3/31/2026
between 3/31/2026($)
3/1/2026
AND
3/31/2026($ ML -A"
SECURED 2026
MEBANE Interest 0.00 0.00 336.64 0.00 0.00%
MEBANE TAX 8,279.19 0.00 4,991.44 3,287.75 60.29%
Sub. 8,279.19 0.00 5,328.08 3,287.75 60.29%
UNSECURED 2026
MEBANE TAX 1,108.12 27.04 54.46 1,053.66 4.91%
Sub. 1,108.12 27.04 54.46 1,053.66 4.91%
SECURED 2025
MEBANE Interest 0.00 991.20 7,556.03 0.00 0.00%
MEBANE TAX 4,129,815.47 27,398.91 4,107,061.83 22,753.64 99.45%
Sub. 4,129,815.47 28,390.11 4,114,617.86 22,753.64 99.45%
PAGE 1 of 2
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UNSECURED 2025
MEBANE Interest 0.00 268.74 352.79 0.00 0.00%
MEBANE TAX 1,048,631.20 6,998.35 1,042,881.17 5,750.03 99.45%
Sub. 1,048,631.20 7,267.09 1,043,233.96 5,750.03 99.45%
SECURED 2024
MEBANE Interest 0.00 0.00 5,601.21 0.00 0.00%
MEBANE TAX 2,783,279.28 0.00 2,780,342.96 2,936.32 99.89%
Sub. 2,783,279.28 0.00 2,785,944.17 2,936.32 99.89%
UNSECURED 2024
MEBANE Interest 0.00 7.31 445.99 0.00 0.00%
MEBANE TAX 988,124.87 206.72 986,205.91 1,918.96 99.81%
Sub. 988,124.87 214.03 986,651.90 1,918.96 99.81%
SECURED 2023
MEBANE Interest 0.00 0.00 1,190.81 0.00 0.00%
MEBANE TAX 2,435,039.50 0.00 2,434,012.01 1,027.49 99.96%
Sub. 2,435,039.50 0.00 2,435,202.82 1,027.49 99.96%
UNSECURED 2023
MEBANE Interest 0.00 0.00 181.37 0.00 0.00%
MEBANE TAX 509,671.11 0.00 509,240.16 430.95 99.92%
Sub. 509,671.11 0.00 509,421.53 430.95 99.92%
SECURED 2022 and PRIOR
MEBANE Interest 0.00 0.00 11,972.94 0.00 0.00%
MEBANE TAX 10,957,648.23 0.00 10,957,309.14 339.09 100.00%
Sub. 10,957,648.23 0.00 10,969,282.08 339.09 100.00%
UNSECURED 2022 and PRIOR
MEBANE Interest 0.00 0.00 8,377.32 0.00 0.00%
MEBANE TAX 3,073,769.42 0.00 3,063,773.35 9,996.07 99.67%
Sub. 3,073,769.42 0.00 3,072,150.67 9,996.07 99.67%
Total 25,935,366.39 35,898.27 25,921,887.53 49,493.96 99.81%
Signature(Tax Collector)
PAGE 2 of 2
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Date run:4/1/2026 5:16:03 PM TR-401 E Net Collections Report NCPTS V4
Data as of: 3/31/2026 9:24:32 PM
Report Parameters:
Date Sent to Finance Start: Min -March 1,2026 Date Sent to Finance End: Max-March 31, 2026 Abstract Type: BUS,IND,PUB,REI,RMV
Tax District: MEBANE
Collapse
Levy Type: Interest, LATE LIST PENALTY,TAX Districts: N
Tax Year: 2026,2025, 2024, 2023,2022,2021, 2020,2019, 2018, Year For: 2025,2024,2023, 2022,2021, 2020, 2019,2018, 2017,
2017,2016, 2015, 2014,2013, 2012, 2011,2010, 2009, 2016,2015, 2014, 2013,2012, 2011,2010,2009, 2008,
2008,2007,2006, 2005,2004, 2003, 2002,2001, 2000, 2007,2006, 2005, 2004,2003, 2002,2001,2000, 1999,
1999, 1998, 1997, 1996, 1995, 1994, 1993, 1992, 1991, 1998, 1997, 1996, 1995, 1994, 1993, 1992, 1991, 1990,
1990, 1989, 1988, 1987, 1986, 1985, 1984, 1983, 1982, 1989, 1988, 1987, 1986, 1985, 1984, 1983, 1982, 1981,
1981, 1980, 1979, 1978 1980, 1979, 1978
Default Sort-By: Tax Year Grouping: No Grouping
Opening Orig. Billed Bill Releases($) Discovered Collection Amt Collect. ($) Unpaid Balancjq
Now Uncollected as Amt($) Levy($) Fee Amt of 3/31/2026($)
of 3/1/2026 ($) ($)
Additional Levy % Uncoil. as of
($2AL JM 3/31/2026 ($)
2026 3,521.19 0.00 0.00 0.00 847.26 0.00 27.04 4,341.41
0.00 46.250
2025 83,674.14 172.13 22,224.43 0.19 0.00 0.00 35,657.20 28,503.6
1,279.28 0.550
2024 5,062.00 0.00 0.00 0.00 0.00 0.00 214.03 4,855.2
0.00 0.13°/
2023 1,458.44 0.00 0.00 0.00 0.00 0.00 0.00 1,458.4
0.00 0.050
2022 795.34 0.00 0.00 0.00 0.00 0.00 0.00 795.3
0.00 0.030
2021 850.12 0.00 0.00 0.00 0.00 0.00 0.00 850.1
0.00 0.030
2020 183.20 0.00 0.00 0.00 0.00 0.00 0.00 183.2
PAGE 1 of 2
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0.00 0.01 °/
2019 147.08 0.00 0.00 0.00 0.00 0.00 0.00 147.0
0.00 0.01 °/
2018 4,464.17 0.00 0.00 0.00 0.00 0.00 0.00 4,464.1
0.00 0.290
2017 12.37 0.00 0.00 0.00 0.00 0.00 0.00 12.3
0.00 0.000
2016 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.01 0%
2015 8.18 0.00 0.00 0.00 0.00 0.00 0.00 8.1
0.00 10.37°/
2014 38.16 0.00 0.00 0.00 0.00 0.00 0.00 38.1
0.00 28.11 0
2013 437.50 0.00 0.00 0.00 0.00 0.00 0.00 437.5
0.00 1.06 0
2012 871.11 0.00 0.00 0.00 0.00 0.00 0.00 871.11
0.00 1.34°/
2011 771.37 0.00 0.00 0.00 0.00 0.00 0.00 771.3
0.00 1.29°/
2010 668.58 0.00 0.00 0.00 0.00 0.00 0.00 668.5
0.00 1.46 0
2009 401.76 0.00 0.00 0.00 0.00 0.00 0.00 401.7
0.00 0.900
2008 686.22 0.00 0.00 0.00 0.00 0.00 0.00 686.2
0.00 1.53°/
2007 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.0
0.00 0%
2006 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.0
0.00 0%
Sub. 104,050.93 172.13 22,224.43 0.19 847.26 0.00 35,898.27 49,493.9
1,279.28 0.19 0%
Total 104,050.93 172.13 22,224.43 0.19 847.26 0.00 35,898.27 49,493.9
1,279.28 0.19°/
Signature (Tax Collector)
PAGE 2 of 2
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RES-2026-027
RESOLUTION APPROVING THE
TAX COLLECTOR'S ANNUAL SETTLEMENT
FOR THE CURRENT YEAR 2025
AND PRIOR YEARS
BE IT RESOLVED by the Board of Commissioners of Orange County that the following
documents attached hereto are received and approved, consisting of the following:
Partial Settlement of 2025 Tax Accounts
ADOPTED this the 21 st day of April, 2026.
Jean Hamilton
Chair, Board of County Commissioners
Attest:
Clerk to the Board of County Commissioners
8
ORDER OF THE BOARD OF COUNTY COMMISSIONERS
IN ACCORDANCE WITH G.S. 105-321
State of North Carolina
County of Orange
ORDER OF THE BOARD OF COUNTY COMMISSIONERS
IN ACCORDANCE WITH G.S. 105— 373 and 105— 321
To: John T. Burgiss
Acting Tax Collector of Orange County, Towns of Carrboro, Chapel Hill, Hillsborough and
Mebane, City of Durham, and applicable Fire Districts
You are hereby authorized, empowered, and commanded to collect the taxes remaining unpaid as set
forth in the 2015 through 2025 tax records filed in the office of the Acting Tax Collector, and in the tax
receipts herewith delivered to you in the amounts and from the taxpayers likewise therein set forth. You
are further authorized, empowered, and commanded to collect the 2015 through 2025 taxes charged and
assessed as provided by law for adjustments, changes, and additions to the tax records and tax receipts
delivered to you which are made in accordance with law. Such taxes are hereby declared to be a first lien
on all real property of the respective taxpayers in Orange County, Town of Carrboro, Town of Chapel Hill,
Town of Hillsborough, Town of Mebane, City of Durham, Fire Districts of Orange Rural, Efland, South
Orange, New Hope, Eno, Orange Grove, Greater Chapel Hill, Little River, Cedar Grove, Southern
Triangle, Damascus, and White Cross, and Special Districts of Chapel Hill-Carrboro Schools and Chapel
Hill Downtown Service District, and this order shall be a full and sufficient authority to direct, require and
enable you to levy on and sell any real and personal property, and attach wages and/or other funds, of
such taxpayers, for and on account thereof, in accordance with law.
You are further authorized to call upon the Sheriff to levy upon and sell personal property under
execution for the payment of taxes.
Within available funds in the budget ordinance and personnel positions established, the Acting Tax
Collector may hire employees, and they shall have the authority to perform those functions authorized by
the Machinery Act of Chapter 105 of North Carolina General Statutes and other applicable laws for
current and previous years' taxes. County personnel presently in the Acting Tax Collector's office will
continue to serve in their respective collection positions.
Witness my hand and official seal, this 21 st day of April, 2026.
Jean Hamilton
Chair, Board of County Commissioners
Attest:
Clerk to the Board of County Commissioners