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HomeMy WebLinkAboutMinutes 05-05-2026-Business Meeting 1 APPROVED 6/2/26 MINUTES ORANGE COUNTY BOARD OF COMMISSIONERS BUSINESS MEETING May 5, 2026 7:00 p.m. The Orange County Board of Commissioners met for a Business Meeting on Tuesday, May 5, 2026, at 7:00 p.m. at the Whiffed Human Services Center in Hillsborough, NC. COUNTY COMMISSIONERS PRESENT: Chair Jean Hamilton, Vice-Chair Amy Fowler, and Commissioners Jamezetta Bedford, Marilyn Carter, Sally Greene, Earl McKee, and Phyllis Portie-Ascott COUNTY COMMISSIONERS ABSENT: None. COUNTY ATTORNEYS PRESENT: John Roberts COUNTY STAFF PRESENT: County Manager Travis Myren, Deputy County Manager Caitlin Fenhagen, and Clerk to the Board Laura Jensen. (All other staff members will be identified appropriately below) Chair Hamilton called the meeting to order at 7:00 p.m. All commissioners were present. 1. Additions or Changes to the Agenda Chair Hamilton requested to amend the agenda by adding a letter to Zoe Tolmie as item 8-1 on the consent agenda, congratulating her on winning an honorable mention in C-SPAN's 22nd annual student documentary competition. Commissioner McKee made a motion to amend the agenda by adding a letter to Zoe Tolmie as item 8-1 on the consent agenda. Commissioner Carter seconded the motion. VOTE: UNANIMOUS Commissioner Greene made a motion to remove item 8-f from the consent agenda so that a revised version of the Jewish-American Heritage Month Proclamation could be considered. Commissioner McKee seconded the motion. VOTE: UNANIMOUS Chair Hamilton read the public charge. 2. Public Comments(Limited to One Hour) a. Matters not on the Printed Agenda Gayanne Chambless thanked the Board for recognizing Principal Jason Johnson and that mental health is a critical part of well-being. She challenged the community to do more for mental health awareness and trainings. She described free training opportunities available to the public. She highlighted that the Orange Partnership Coalition's federal SAMHSA Partnerships for Success (PFS) grant has funded over$53,000 in training costs over the past two years at no cost to county government, but that the grant ends in 2027. She asked the board how it would support these efforts going forward. Sandra Theard described difficulties she is having with a property tax appeal and asked the Board for assistance. Laura Horrigan described the need for increased school funding. She made three points:first,that teachers are superstars who need competitive pay to be retained, as they cannot live on state pay alone; 2 second,that the state has been negligent in per-pupil funding, placing the burden on the county;and third, that she asked the board not to penalize the district with a smaller budget because of the hard financial work done by Superintendent Rodney Trice and district leadership, including RIFs and replenishing the fund balance. Julie Werry thanked the board for its sustained support and acknowledged the difficult position commissioners are in amid national and state pressures. She recounted the challenges the district has faced since 2023 — multiple RIFs, allocation adjustments, programming cuts, declining enrollment, and difficult conversations about school closures. She praised Superintendent Rodney Trice and asked the board to stand with the community by providing a fully funded continuation budget,warning that without full support, uncertainty would worsen for teachers and families. Amy Rosenthal spoke on the proclamation for Jewish American Heritage Month. She thanked the Board for their support and acknowledgment. Olivia Soto-Allison spoke on the need for increased funding for Emergency Medical Services. She read a statement from a coworker, Lloyd Adler-Johnson who could not be present. His statement described the need for higher salaries for EMS employees, and that the department is underpaid, understaffed, and under-resourced. He said employees had been counting on the planned step increases for salaries, and that pausing these increases will result in employee turnover. He said this will impact services to residents. b. Matters on the Printed Agenda (These matters will be considered when the Board addresses that item on the agenda below.) 3. Announcements, Petitions and Comments by Board Members Commissioner Greene spoke on the Jewish-American Heritage Month Proclamation. She read the proclamation out loud with additional language: ORANGE COUNTY BOARD OF COMMISSIONERS JEWISH AMERICAN HERITAGE MONTH PROCLAMATION WHEREAS, Jewish American Heritage Month is celebrated annually in May to honor the generations of Jewish Americans who have contributed to the history and culture of our nation, from its very origin 250 years ago; and WHEREAS, Jewish Americans have made significant contributions to North Carolina's economic development entrepreneurship, business leadership and innovation, playing a key role in building a thriving local economy; and WHEREAS, the Jewish community has played a lead role in North Carolina's arts and culture, supporting institutions, artists and events that celebrate creativity and foster cross-cultural appreciation; and WHEREAS,Jewish Americans have shaped both K-12 and higher education in North Carolina by advocating for high-quality education for all, establishing schools and scholarships, serving as educators and mentors who inspire the next generation; and WHEREAS,Jewish Americans have honorably served in the United States military, demonstrating courage, patriotism and a commitment to protecting the constitutional rights and freedoms we hold dear, and in government dedicating themselves to helping others; and 3 WHEREAS,Jewish physicians, researchers, and health care professionals have made critical contributions to medicine, health care, and science in North Carolina, while improving lives and advancing the well- being of the entire community; and WHEREAS,the Jewish community in North Carolina has established cultural institutions, synagogues, and organizations that have enriched the state's religious,social and cultural fabric while educating and serving the public, fostering dialogue and mutual understanding among groups and promoting a welcoming and inclusive community for all residents; and WHEREAS,the frequency of antisemitic incidents targeting Jews and those who are perceived as Jewish in the United States has reached record highs; and WHEREAS, according to the American Jewish Committee, 91 percent of American Jews say they feel less safe as a Jewish person in the United States due to violent attacks against American Jews in the past year; and WHEREAS, according to the Jewish Federations of North America, 50 percent of Jewish institutions with a physical presence, such as synagogues, community centers, and day schools, lack the resources to adequately protect themselves against these rising threats; and WHEREAS,recognizing and celebrating Jewish American Heritage Month reaffirms our state's commitment to combatting prejudice, standing strong against antisemitism and promoting unity among all North Carolina's residents; NOW,THEREFORE, we,the Board of County Commissioners of Orange County, North Carolina, do hereby proclaim the month of May 2026, as JEWISH AMERICAN HERITAGE MONTH and encourage our residents, community organizations, schools, and institutions to participate in programs and activities that honor Jewish American contributions to our history and present,celebrate their achievements,and inspire future generations of Jewish Americans. THIS THE 5th DAY OF MAY, 2026. Jean Hamilton, Chair Orange County Board of Commissioners Chair Hamilton said the revised proclamation will be voted on during the consent agenda. Commissioner Carter reported on a panel she moderated at the Whiffed Building called "From Floods to Faucets: Who's Paying for Our Water?" She noted one panelist's sobering comment to his children: "This summer will be the coolest summer you experience for the rest of your lives." She submitted a petition for the board to receive a full update on the Eno-Haw Regional Hazard Mitigation Plan before hurricane season, and drew attention to a consent agenda item amending the plan following the Tropical Storm Chantal after-action review. She also asked that during budget discussions, the board identify which budget components explicitly address resiliency and mitigation. Commissioner McKee described the history of tax increases in the county over the last 20 years. He said that after County Manager Frank Clifton's arrival, the county went through seven years of no tax increases,with only one exception in 2014-15. He acknowledged it involved hard cuts and disruptions but 4 said "we came out better for it," and urged the board to keep this history in mind as they begin the annual operating budget discussion. Commissioner Portie-Ascott recognized teachers during Teacher Appreciation Week, saying that they are "on the front line of our community." She also reported on the NCACC's draft five-year strategic plan, highlighting three features she found impressive:an issue tracker for legislative goals,a matchmaking program pairing new county staff with experienced peers in other counties, and a mentoring program for new commissioners providing practical day-to-day guidance. Commissioner Bedford said she participated in the "topping off" ceremony for the new Durham Tech building in Orange County. She said the project came in under budget. She said she will listen to an upcoming call with NCACC on property tax legislation. She said that the board self-evaluation subcommittee met the previous Friday. Vice-Chair Fowler thanked Gayanne Chambless for her comments and her work on mental health for many years in Orange County. She said she participated in the Senior Games in late April. She highlighted the other proclamations on the agenda. Chair Hamilton recognized a proclamation on the agenda for Professional Clerks to the Boards of County Commissioners' Week and thanked the Clerk to the Board, Deputy Clerk, and Assistant Deputy Clerk for their work. She highlighted the item added to the consent agenda, a congratulatory letter to McDougall Middle School eighth grader Zoe Tolmie, who received an honorable mention in the C-SPAN student documentary film competition for her film For the People: Unemployment and Unjustified Denial to Housing. She said the film was impressive and that it reflects awareness of the challenges around unemployment and housing inequality. 4. Proclamations/Resolutions/Special Presentations a. Proclamation Honoring Jason Johnson as the National Association of Secondary School Principals (NASSP) 2026 National High School Principal of the Year The Board approved a proclamation honoring Jason Johnson as National Association of Secondary School Principals (NASSP) 2026 National High School Principal of the Year. BACKGROUND: Orange High School Principal Jason Johnson was recognized in 2025 as the Wells Fargo North Carolina Principal of the Year. In April 2026, Principal Johnson was named the National Association of Secondary School Principals (NASSP) 2026 National High School Principal of the Year. He received the recognition at the National Education Leadership Awards (NELA) in Washington, D.C. on April 17, 2026. Principal Johnson has been an educator in North Carolina for 28 years,serving in Chatham County Schools and Guilford County Schools as a teacher and principal, in addition to his tenure in Orange County Schools. Additionally,Johnson worked at the North Carolina Department of Public Instruction (NCDPI) as a School Transformation Coach. For the NASSP Principal of the Year program, each of the 50 states, the District of Columbia, the U.S. Department of State Office of Overseas Schools, and the Department of Defense Education Activity select one (1) middle and one (1) high school principal to represent their state or department. From those nominees,three(3)middle and three(3) high school finalists are chosen.The NASSP Middle Level National Principal of the Year and High School National Principal of the Year are selected from among the finalists. The award recognizes middle and high school principals for their outstanding contributions to student success, school improvement, and educational leadership. The commissioners read the following proclamation in turn: 5 ORANGE COUNTY BOARD OF COMMISSIONERS PROCLAMATION HONORING JASON JOHNSON AS THE NATIONAL ASSOCIATION OF SECONDARY SCHOOL PRINCIPALS(NASSP) 2026 NATIONAL HIGH SCHOOL PRINCIPAL OF THE YEAR WHEREAS, Orange High School Principal Jason Johnson has generously contributed and worked tirelessly in public education for 28 years; and WHEREAS, Principal Johnson served as a teacher, school transformation coach, assistant principal, and executive director of Orange County Schools before returning to his calling as a principal; and WHEREAS, working with students, teachers, and families is at the heart of who Principal Johnson is as an educational leader; and WHEREAS,as principal,Jason Johnson is an advocate for equity in schools and ensuring that student voices are heard; and WHEREAS, Principal Johnson was recognized in 2025 as the Wells Fargo North Carolina Principal of the Year, and was previously the 2010 and 2024 Orange County Schools Principal of the Year; and WHEREAS, Mr. Johnson has also lent his expertise and experience to the Orange County Schools Equity Task Force, the Orange County Government School Bond Education Committee, the Orange County Business Advisory Council, and the North Carolina State Employees' Credit Union (SECU) Advisory Committee; and WHEREAS, Principal Johnson leads by listening to teachers, students, staff members, and members of the community, and fosters a collaborative culture at Orange High School; NOW, THEREFORE, we, the Orange County Board of Commissioners, do hereby honor Principal Jason Johnson for his recent recognition as National Association of Secondary School Principals (NASSP) 2026 National High School Principal of the Year and encourage the residents of Orange County to join with us in expressing gratitude for his dedicated service to education. This the 5th day of May, 2026. Jean Hamilton, Chair Orange County Board of Commissioners A motion was made by Commissioner Portie-Ascott, seconded by Vice-Chair Fowler, to approve the proclamation and authorize the Chair to sign. VOTE: UNANIMOUS PUBLIC COMMENT: Will Atherton, Chair of the Orange County School Board,thanked the Board of Commissioners for honoring Jason Johnson. He said that his work resonates nationally and that Orange County Schools is very proud. 6 b. Mental Health Awareness Month Proclamation The Board approved a proclamation designating May 2026 as Mental Health Awareness Month in Orange County. BACKGROUND: Mental Health Awareness Month has been observed in the U.S. since 1949. Each year millions of Americans face the reality of living with a mental illness. Even though mental health conditions are common and treatable like physical health conditions, many people are still afraid to talk about them due to the stigma associated with mental illness. In May, mental health organizations and affiliates raise awareness with community events and messages of hope to highlight the importance of mental health. The Board of Commissioners is asked to proclaim May 2026 as "Mental Health Awareness Month" in Orange County to shine a light on mental illness and the need for long-term improvements in our mental health care system and improved access to care so no one feels alone. The commissioners read the following proclamation in turn: ORANGE COUNTY BOARD OF COMMISSIONERS PROCLAMATION MENTAL HEALTH AWARENESS MONTH WHEREAS, mental health is part of everyone's overall health and well-being, and mental illnesses are prevalent in our county,state, and nation,with one in five adults experiencing a mental health issue every year; and WHEREAS, mental health sustains an individual's thought processes, relationships, productivity,and ability to adapt to change; and WHEREAS, it is important to maintain mental health and to recognize the symptoms of mental illness and seek help when it is needed; and WHEREAS, early identification and treatment can make a difference in successful navigation and management of mental illness and recovery; and WHEREAS,stigma and the resulting discrimination is a primary obstacle to early identification and effective treatment of individuals with mental illness and the ability to recover to lead full, productive lives; and WHEREAS, every person and community can help end the silence and stigma surrounding mental illness that for too long has made people feel isolated, alone and discouraged people from getting help; and WHEREAS, Orange County remains engaged in the promise to address the challenges facing people with mental illness; and WHEREAS, people with lived experience of mental illness and/or substance use disorders get better, live in recovery, and provide invaluable knowledge of how to improve and transform systems of care, and WHEREAS, through public education and working together to raise awareness, we can help improve the lives of individuals and families affected by mental illness, and 7 WHEREAS, Mental Health Awareness Month is an opportunity to increase public understanding of the importance of mental health and to promote the identification and treatment of mental illness; NOW THEREFORE, we, the Orange County Board of Commissioners, do hereby recognize May 2026 as Mental Health Awareness Month in Orange County and shine a light on mental health and the need for long-term improvements in our mental health care system and improved access to care so no one feels alone. This the 5th day of May, 2026. Jean Hamilton, Chair Orange County Board of Commissioners A motion was made by Commissioner Carter, seconded by Commissioner McKee, to approve the proclamation designating May 2026 as"Mental Health Awareness Month"in Orange County and authorize the Chair to sign the proclamation. VOTE: UNANIMOUS Chair Hamilton spoke about the importance of mental health care as a provider herself, urging those in need to keep seeking help even if the first provider is not a good fit. Vice-Chair Fowler said she was wearing green in honor of mental health. She expressed hope for continued work toward a behavioral health urgent care facility Commissioner Bedford said Commissioner Carter has served on one of the Governor's committees for mental health. c. Presentation of Manager's Recommended Fiscal Year 2026-27 Annual Operating Budget The Board received a presentation on the Manager's Recommended FY 2026-27 Annual Operating Budget. BACKGROUND: Each year in the month of May, the County Manager presents the Board of County Commissioners with a recommended spending plan for the next fiscal year. During the meeting, the Manager provides a brief presentation of the Recommended FY 2026-27 Annual Operating Budget. The Board of County Commissioners will conduct two Public Hearings -the first at 7:00 p.m. on Tuesday, May 12, 2026, and the second on Thursday, May 28,2026 at 7:00 pm. In addition,the Board has scheduled the following Budget Work Sessions: • May 14, 2026 - Budget Work Session with Chapel Hill-Carrboro City Schools, Orange County Schools, Durham Tech Community College and Outside Agencies. • May 21, 2026 - Budget Work Session with Fire Districts and County Departments within the following Functional Leadership Teams: Public Safety (Courts, Emergency Services, Criminal Justice Resource Department, and the Sheriff's Office); Human Services (Child Support, Department of Social Services, Department of Aging, Health, Housing Department, Equity and Inclusion, Library Services and Alliance Health) 8 • May 26, 2026 - Budget Work Session with County Departments within the following Functional Leadership Teams: Support Services(Asset Management Services,Community Relations, Finance and Administrative Services, Human Resources and Information Technology); General Government (Board of County Commissioners, Board of Elections, County Manager, County Attorney, Register of Deeds and Tax Administration); Community Services (Animal Services, Cooperative Extension, Department of Environmental, Agriculture, Parks and Recreation, Economic Development, Orange Public Transportation, Fleet Services, Planning and Inspections, Solid Waste and Sportsplex) • June 4,2026-Budget Work Session for Board to review budget amendments and finalize decisions (Resolution of Intent to Adopt)on the FY 2026-27 Annual Operating Budget and the FY 2025-2035 Capital Investment Plan. • June 16, 2026 - Business Meeting for the Adoption of the FY 2026-27 Annual Operating Budget and the FY 2025-2035 Capital Investment Plan. All meetings start at 7:00 p.m. Travis Myren made the following presentation: Slide#1 ORANGE COUNTY NORTH CAROLINA Introduction of Manager's Recommended FY2026-27 Operating Budget May 5, 2026 Board of Orange County Commissioners 9 Slide#2 FY2026-27 Operating Budget Introduction FY2026-27 Operating Budget Priorities t. Minimize Tax Rate Increase 4. Maximize Efficiencies in County Operations and Underscore Cost Recovery while Preserving Core Services 2. Prioritize Public Safety and Social Safety Net Direct Services 5. Modestly Invest in the Employee Compensation 3. Support School Current Expense and Pay-Go Package Funding Amid Declining Enrollment 6. Align any New Budget Investments with Strategic Plan Goals ORANGE COUNTY 2 NORTH CAROLINA Slide#3 FY 2026-27 Operating Budget Introduction • Total Recommended Budget at a Glance -Total General Fund Revenue -$325,130,721 $275,868,111 Generated by Taxes—Property Tax,Sales Tax and Licenses—85% $49,262,610 Generated by County Operations—Grants, Fees, Donations, Fund Balance, Interest, etc.—15% -Total Operating Budget (General Fund) -$325,130,721 Total K-12 Education (Operating +Debt Service)$148,379,362 or 54%of County Tax Revenue Net County (Operating +Debt Service—Dept Revenue) $127,488,749 or 46%of County Tax Revenue 3 ORAR GE�COUNATY 10 Slide#4 FY 2026-27 Operating Budget Introduction • General Fund Revenue - Property Tax Natural Growth—2.27% Increase= $4.7 million - Natural growth has declined from 2% in prior years to 1.4% - Growth in Motor Vehicles (10.6%) Assumes Several Tax Base Adjustments - $120 million additional exemptions for properties qualifying as affordable housing - $65 million exemption for brownfield development - $10 million loss in value due to Tropical Storm Chantal damage as of January 1,2026 - $154.8 million loss assumed for new appeals of 2025 values ORANGE COUNTY 4 NORTH CAROLINA Slide#5 FY 2026-27 Operating Budget Introduction • General Fund Revenue - Sales Tax—2.7% over FY2025-26 Budget or$1.2 million Reduction in Hold Harmless payment—($300,000) Sales Tax by Fiscal Year $50,000,000.00 20,0% $45,846,]87 $45.000.000.00 $43,396,780 $43,71],383 644.657.187 $42.643,725 $40,000,000.00 $37.996.379 15.0% $95,000,000.00 $ 101943 $30,000,000.00 $27844,579 $28,126,263 10,0% $25,fi76,026 $25,000,000.00 $20,000,000.00 5.0% $15,000,000.00 $10,000,000.00 0.0% $5,000,000.00 $0.00 -5.0°% FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 Es[ FY 2027 Re �Salee Tax -YoY%Change 11 Slide#6 FY 2026-27 Operating Budget Introduction • General Fund Revenue - Department Charges for Services Emergency Medical Services @ 200% of CMS rate-$600,000 Medicaid Maximization Revenue-$1.1 million Accumulation of$12 million revenue for Southern Human Services has been achieved $673,000 new annual revenue from Medicaid cost settlement $400,000 interest income from capital balance - Planning and Inspections -$267,100 • Reduced County Subsidy of Inspection from 24%to 9%(restructuring coming in DecemberlJanuary) Aging-$20,000 fees to begin to recognize administrative costs ORANGE COUNTY 6 NORTH CAROLINA Slide#7 FY 2026-27 Operating Budget Introduction • General Fund Revenue - Department Charges for Services - Department of Environment,Agriculture, Parks and Recreation $13,443 increasing fees to adult/classes - Sherifrs Office revenue reductions-($600,000) ($300,000)jail fees due to loss of federal inmates ($300,000)copies of DMV driver history reports-office was being used to pull reports for out of county cases,higher fees reduced this demand and saved staff time - Food and Nutrition Services Administrative Costs-($680,000) Federal Budget Reconciliation Bill(HR 1)reduced administrative reimbursement from 50%to 25%effective October 1,2026 Annualized reduction -$900,000 ORANGE COUNTY 7 NORTH CAROLINA 12 Slide#8 FY 2026-27 operating Budget Introduction • Debt Service and Pay-Go — Debt Service increase of$7.8 million • Equivalent to 2.0 cents per$100 of value • Exceeds all General Fund Revenue Growth($5.9 million) — Pay-Go for Schools increase of$3.0 million Equivalent to 0.9 cents per$100 of value - Additional$3 million increase in FY2027-28 - Additional$3.5 million increase in FY 2028-29 to$10 million total — Pay-Go Reduction for County Projects ($350,000) • Prior year balances used for IT Infrastructure and Parks Maintenance Fund ORANGE COUNTY 8 NORTH CAROLINA Slide#9 Provide Continuation Funding to Schools • General Fund Expenses - K-12 Education • Current expense increase 2.5%=$114,114,132 • Per Pupil funding will increase by$294 over FY2025-26 for a total of$6,171 per student • Due to declining student enrollment, 2.5%increase equates to a 5%increase in per-pupil funding Percent Increase to tal Funding Per-Pupil Funding Base Amount $111,328,011 2.4% 1% $112,441,291 3.5% 1.5% $112,997,931 4.0% 2% $113,554,571 4.5% 2.5% $114,114,132 5.0% 3% $114,667,851 5.5 • Nurse and Student Resource Officer Contracts increase 3%=$123,744 to$4,248,550 • Pay-Go increase as recommended in Capital Investment Plan -$3.0 million 9 ORANGE COOUNA Y 13 Slide#10 Provide Continuation Funding for Schools Total Budgeted Students by District 13,000 12,115 12,242 12,339 11,111 12,Ifi0 11,"1 12,274 12,236 12,111 "A11,993 12,000 11,3a2 1,442 11,253 11,141 L1,Olfi 11,000 10 741 10,000 9,000 -.o.-CHCCS 7,863 7,801 7,966 8,072 B4O11 8,134 8,15fi 8,120 8,023 8,003 7,936 7,921 775 8,000 1 -FOGS 7 7,148 ,172 7,227 7,357 71437 7,000 6,000 5,000 2-6 2- 2009-10 2-1 201142 201243 201344 2-5 2-6 2-7 201749 20-9 201920 2020.21 2021-22 2022-23 2@3-24 2-5 2025-26 2-7 CHCCS Budgeted Student Decrease of 277 Students Budgeted student percentage decreases from 58.16%to 58.08% OCS Budgeted Student Decrease of 174 Students ORANGE COUNTY 10 Budgeted student percentage increases from 41.84%to 41.92% NORTH CAROLINA Slide#11 Provide Continuation Funding to Schools SchoolTotal Recommended FY2025-26 FY2026-27 $Difference %Increase Approved Recommended Current Expense $111,328,011 $114,114,132 $2,786,121 2.5% Capital Pay-Go $3,621,200 $6,683,624 $3,062,424 84.6% Debt Service $20,840,115 $23,297,056 $2,456,941 11.8% Health&Safety Contracts +Enrollment Projections $4,160,806 $4,284,550 $123,744 3.0% TOTAL $139,950,132 $148,379,362 $8,429,230 6.0% Calculation of Percentage of General Fund Revenues Dedicated to K-12 Education Total School Fundina Rec. $148,379,362 =46.65% Total General Fund Revenue $318,074,591 11 ORANGE COUNTY NA 14 Slide#12 Provide Continuation Funding for Schools Per Pupil Allocation Total Current Expense Budget $114,114,132 Total Countywide Budgeted Students 18,492 Per Pupil Amount $6,171 Each budgeted student funded at the same per pupil amount ;' L OF�I ��:CMWUMI CHCCS 10,741 $6,171 $66,282,711 OCS 7,751 $6,171 $47,831,421 ORANGE COUNTY 12 NORTH C;AROLINA Slide#13 Provide Continuation Funding to Schools County Per Pupil Funding Amount History $294 increase from $7,000 FY2026-26 $6,171 $6,00o 5 $5 877 $6,346 $5,000 4,806 $4,lfifi $4,352 $4,367 $4,367 $4,000 $3,868 $3,991 $3,571 $2,957 $3,069 $3'20 $3,096 $3,102 $3,167 $3,269 $3,000 $2,000 $1,000 5 ryOp1 s0 ry,Pf ry�,y0' ry�yti ry0,yti ryO.y^f rypyP �yN ryOtiCS ryO,y1' ��,y4' ry�yA �O,yO �.yti �.yti �ry,�1• ry�,6R ryO,�h' ry�,yH F�C9' c� � F• � � � F� c� � � � � � Fl F+ �c cT 13 ORANGE COUNTY NA 15 Slide#14 Provide Continuation Funding to Schools CHCCS Per Pupil History with District Tax $10,000 $8,978 $9,000 $8,217 $6,000 $7,811 $7,001 $7,000 $6,000 $5,769 55,890 56,085 " $5,093 $5,000 $4,793 ■District Taz Per Pupil Equivalent $4,000 $3,000 ■County Per Pupil $2,000 $1,000 S- M012-13 FY2013-14 FY2014-15 FY2015-11 FY2016-17 FV2017-18 FY2019-19 FV2019-20 FV2020-21 FV2021-22 FY2022-21FY2023-24 FY2024-25 FY2025-26 FY2026-27 R- ORANGE COUNTY 14 NORTH CAROLINA Slide#15 Provide Continuation Increase to Schools — Chapel Hill-Carrboro City Schools • Assumed teacher salary increase from the State-3%in FY 2026,4%in FY 2027 • Continuation request=7.5%increase in per pupil funding Chapel Hill-Carrboro City SchoolsRequest FY2026-27 Manager Continuation Request Difference Recommended $66,282,711 $67,838,023 ($1,555,312) Z— Chapel Hill-Carrboro City Schools Expansion Reques"?Z111111111111W FY2026-27 Manager Expansion Request Difference Recommended $66,282,711 $71,538,023 ($5,255,312) ORANGE COUNTY 15 NORTH CAROLINA 16 Slide#16 Provide Continuation Increase to Schools — Orange County Schools • Assumed teacher salary increase from the State—3%in FY 2026, 4%in FY 2027 • Continuation request=6.6%increase in per pupil funding • ools Continuation Request FY2026-27 Manager Recommended Continuation Request Difference $47,831,421 $48,544,086 ($712,665) Orange County Schools FY2026-27 Manager Recommended Expansion Request Difference $47,831,421 $50,484,041 ($2,652,620) ORANGE COUNTY 16 NORTH CAROLINA Slide#17 FY 2026-27 Operating Budget Introduction • General Fund Expenses — County Department Summary • 20 of 27 General Fund Department Budgets — Recommended below base budget — Operating cost and personnel reductions — New revenue • Total decrease in 20 General Fund Departments =$3.8 million • Net decrease in all General Fund Departments =$1.3 million 17 ORAN GE�COUN�TY 17 Slide#18 FY 2026-27 Operating Budget Introduction • General Fund Expenses County Department Changes to Base Budget $1,000,000 $500,000 G�5 001 G�5�\4�01P \e <1�0 GHQ �6 QQ \�O G�5�G5 G�5��� � G�5 Qy\G0 O1P�05 Q\G�\G0�`&1\G<5 �IC,�1` GEC` �-�G S-C`� OQ \O19 aP OJ O� QC� AI 5 S �1 �10,JQ- 06, J �` F J P J 5 P 5 e- \J� Q- Q- Q- O p� ��.,5���'�',CS�pG` Q�G �l'F P �5 vS �� ,�O �5 A ,�5 QP QP �5 a 5 Q O F 5 �5 5 Pa��y��Cj�O�QQOQ yP��<� ��J OJ��G,, SO , �� �4 O��\y�QP�����pZ Gp e a��G�QQ��?Gy Q`�OG�P`'O�y`�P�O� $�500,000) P g`) G� er <e G �L G )J PQ �Q �S P 5 J 1O P} s' G0 0q OJT �t'P� O�Q �g 4rPO ���OJ CPC �a� Q �yQO G ���$C4,500,000) 18 NOR-r H CARC)LINA Slide#19 FY 2026-27 Operating Budget Introduction • General Fund Expenses — County Personnel Costs • 2%Wage Increase-$1.86 million • 9% Health Insurance Increase-$1.3 million — After$400,000 reduction for Rx Save Card and Spousal Surcharge • 5%Local Government Retirement System Increase-$570,000 Living Wage-$500,000 - Increases from$18.18 to$20.02 per hour - Impacts Departments with significant use of Temporary Employees:Solid Waste,Library,DEAPR Sheriff's Office Overtime-$370,000 based on multiyear trend 19 ORAN GE�COUNATY 18 Slide#20 FY 2026-27 Operating Budget Introduction • General Fund Expenses — County Personnel Additions • List Driver in Transportation to improve on time route performance — Offset by reduction in overtime • Deputy Director of the Health Department resulting from administrative reorganization — No net cost to department • Behavioral Health Director in County Manager's Office to coordinate Crisis Diversion and other behavioral health resources — Start in 41h Quarter — Funded using Opioid Funds Tax Administration Reserve for Tax Assessment Recommendations — $250,000 available for personnel,technology,other recommendations ORANGE COUNTY 20 NORTH CAROLINA Slide#21 FY 2026-27 Operating Budget Introduction • General Fund Expenses — County Personnel Cost Reductions • Temporary Suspension of Salary Step Program—($400,000) — Emergency Services,Sheriff's Office,Social Services • Position Reduction Summary — 10.25 FTE in General Fund — 1.0 FTE Community Development Fund — 0.5 FTE Grant Fund(Local Reentry Grant) — 0.5 FTE Opioid Settlement Fund — 1.0 FTE Visitors Bureau Fund(Arts Commission) — 0.675 FTE Solid Waste Fund Temporary Staff Funding Reductions — Library — $122,121 or 6,240 hours=3.0 FTE ` ORANGE CAOLINTY 21 OR 19 Slide#22 FY 2026-27 Operating Budget Introduction • General Fund Expenses — County Personnel Cost Reductions Recommended Position Eliminations by Department - General Fund Savings-$1,140,000 - Other Fund Savings-$250,000 Department FTE Eliminated Department Aging 0.75 Health 3.5 Animal Services 1 Housing 2 Arts Commission 0.5 Planning 2 CJRD 0.5 Register of Deeds 0.5 DEAPR 1 Solid Waste 0.675 Emergency Services 1 TOTAL 13.425 Slide#23 FY 2026-27 Operating Budget Introduction • General Fund Expenses — County Personnel Reallocations • 4 vacant positions in DSS redirected to Medicaid to meet new reporting requirements • 1 vacant Communication Manager position reallocated from Health to Community Relations to focus more broadly on Human Services agencies • 5 positions in Sheriff's Office will be unbudgeted and held vacant for FY2026-27 — All have been vacant for more than a year — $440,600 savings 23 ORA GE�COUN�TY 20 Slide#24 FY 2026-27 Operating Budget Introduction • General Fund Expenses — County Costs to Continue • Bonds, Insurance, and Workers Compensation-$280,000 - Based on renewal estimates • Software as a Service-$368,000 • Fuel Costs-$595,400 - Significant uncertainty - Assumes$6 per gallon diesel fuel and$5 per gallon gasoline • Longtime Homeowners Assistance-$42,500 - Annualizing FY2025-26 mid-year transfer and accounting for recommended tax increase • Telephone Efficiencies—($400,000) - Elimination of unused and inefficient telephone charges ORANGE COUNTY 24 NORTH CAROLINA Slide#25 FY 2026-27 Operating Budget Introduction • General Fund Expenses — Maintain Outside Agency Funding • $693,953 allocated to agencies through scorecard • $107,500 contract with Habitat for Humanity transferred to Housing Department — Reduce Payments to Chapel Hill and Mebane Libraries • Two-year phase out of payment to Town of Chapel Hill-$310,662 in FY2026-27 • Elimination of payment to City of Mebane-$700 — Increase Social Justice Fund • $50,000 increase to$200,000 — Reduce Salary Savings due to Vacancy Eliminations • $163,969 reduction to$4.9 million 25 ORANGE�OUN�TY 21 Slide#26 FY 2026-27 Operating Budget Introduction • Property Tax Calculation General Fund Revenue Highlight 3enerat Fund Expense Hightights Debt Service $ 7,800,000 Property+Sales Tax Growth $ 51900,000 Net Pay-Go $ 2,700,000 Ic-12 Current Expense+Nurse/SRO $ 2,924,000 Net Charges&Grants $ 720,000 Durham Tech $ 71000 County Personnel Costs $ 5,507,000 ransfersfrom Other Funds $ (555,000) County Personnel Reductions $ (2,101,000) County Costs to Continue $ 1,440,000 Tax Rate Calculation General Fund Expenses $ 19,093,276 General Fund Revenues $ (6,439,315) Total ResidualCosts $ 12,653,315 Value of One Cent $ 3,374,390 Tax Rate 3.75 cents per$100 of � assessedvalue ORANGE COUNTY 26 NORTH CAROLINA Slide#27 FY 2026-27 Operating Budget Introduction • Property Tax Rate -Residual/Net General Fund Revenue Needed-$12,650,000 - Recommended Tax Rate Increase—3.75 cents per$100 of assessed Value - Total Tax Rate - increases from 63.83 cents per$100 of value to 67.58 cents 27 ORAN GE�COUN�TY 22 Slide#28 Manager's Recommended Tax Rate • Manager's Budget Recommends Increase of 3.75 cents over FY 2025-26 ➢ Impact on Home @$400,000 =$150.00 ➢ Impact on Home @$500,000 =$187.50 County Tax Rate Hisory 120 99,80 100 95.00 88.00 90.30 87.80 87.80 87.80 66.79 86,79 86.34 84.30 85.80 85.80 85.89 85.80 85.80 83 77 85.04 81.87 83.12 83.58 80 67.58 fi3.83 60 40 20 0 FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2016 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Re Slide#29 FY 2026-27 Operating Budget Introduction • Visitors Bureau Fund — FY2025-26 revenue reduction from Town of Chapel Hill —($300,000) — Visitors Bureau operating expense reduction—($324,692) — Arts Commission net increase—$44,641 • Increase of$70,000 for event planner pilot originally funded through mid-year budget amendment • Offset by$25,359 in additional revenue and operating reductions • Reduction of Communications and Outreach Manager from 1.0 FTE to 0.5 FTE($35,896) 29 ORAN GE�COUN�TY 23 Slide#30 FY 2026-27 Operating Budget Introduction • Solid Waste Fund — Impacted significantly by inflation, living wage, PFAS testing and remediation options, fuel costs-> excess Fund Balance exhausted — Solid Waste Program Fee increase from $138 to $142 per parcel • Generates approximately$280,000 — Department to review additional options for long term sustainability • Examine service levels and locations • Additional fee increases are likely ORANGE COUNTY 30 NORTH CAROLINA Slide#31 FY 2026-27 Operating Budget Introduction • Fire Districts — Four of 12 Districts requesting tax rate increases in cents per$100 of value • Damascus Fire 1.30 cents • Eno Fire 2.00 cents • Little River Fire 1.00 cents • South Triangle Fire 1.30 cents 31 ORA GE�COUN�TY 24 Slide#32 -ire District Tax Rates • Four of 12 Fire Districts Requested Tax Rate Increases 1w Requested Impact on Tax District 2026 Tax Rate IFY i 00 i00 Home CEDAR GROVE FIRE 7.54 7.54 $ - CHAPEL HILL FIRE 11.50 11.50 $ - DAMASCUS FIRE 10.20 11.50 1.30 $ 52.00 EFLAND FIRE 8.38 8.38 - $ - ENO FIRE 8.71 10.71 2.00 $ 80.00 LITTLE RIVER FIRE 5.35 6.35 1.00 $ 40.00 NEW HOPE FIRE 12.50 12.50 low, $ - ORANGE RURAL FIRE 9.21 9.21 $ ORANGE GROVE FIRE 7.00 7.00 $ SOUTH ORANGE FIRE 8.17 8.17 $ SOUTH TRIANGLE FIRE 10.20 11. 00 1.30 $ 52.00 WHITE CROSS FIRE 14.00 14.00 $ - ORANGE COUNTY 32 NORTH CAROLIWA Slide#33 Budget Consideration Schedule FY2026-27 Budget Consideration Sch May 12 Budget Public Hearing-Whiffed Building;Hillsborough Work Session May 14 Education Budget Information Session -Hillsborough • Outside Agencies May 20 Budget Information Session -Virtual Work Session May 21 Fire Districts Budget Information Session -Chapel Hill • Public Safety • Human Services Work Session May 26 Support Services • General Government • Community Services May28 Budget Public Hearing-Southern Human Services;Chapel Hill June 4 Work Session Resolution of Intent to Adopt June 16 Business Meeting • Adoption of FY2026-27 Operating Budget and Capital Budget _ ORANGE COUNTY 33 NORTH CAROLINA 25 Slide#34 Questions? ORANGE COUNTY Chair Hamilton thanked the County Manager for the presentation. Commissioner Portie-Ascott asked for the breakdown between lump sum property tax payments and property taxes paid on a payment schedule. Travis Myren said he would look into it. Commissioner McKee asked if the County Manager considered what other reductions could be made to reduce the tax rate increase to 2 cents. Travis Myren said not specifically to 2 cents. He said he instituted a hiring freeze,and departments were directed to develop flat budgets. Commissioner McKee described the other possible increases which will affect residents, such as fire taxes and user fees. He said he would like information on how to lower the tax rate increase to avoid cumulative large increases in future years. Travis Myren said that he would share information on mandatory and non-mandatory services offered by departments. Chair Hamilton asked how many commissioners are interested in a scenario of a 2-cent tax increase. Commissioner Bedford said that a reduction from 3.75 cents to 2 cents is the equivalent of$5.9 million. Commissioner Portie-Ascott said she would also like to see a scenario of no tax increase. Commissioner Carter thanked the County Manager and staff for their work on the budget. She highlighted some of the reductions and some of the increases in the budget. She said it's important to communicate the tradeoffs. She said she liked to see a scenario of no tax increase and a 2-cent increase. Vice-Chair Fowler thanked the County Manager and staff for their work on the budget. She noted that cutting the tax rate impacts the debt to revenue ratio and that the modeling several years out is at 19%. She said that the policy is that they want to keep it at below 15% and cutting revenues makes that ratio worse, which could impact the interest rates the county receives when taking on debt. Chair Hamilton said that could change what the Board decides to fund for capital. Commissioner Bedford said the recommended wage increase is $1.86 million, which would still leave$4 million to reduce. She said there are a multitude of scenarios and it's too ambiguous to ask what a budget could look like. She said she would like to hear from county departments on their budgets and propose budget amendments. She said that otherwise they'd be putting the County Manager in the position of cutting personnel. She said when looking at mandatory vs. discretionary, they could cut the budget to just what's mandatory but then end up doing it poorly. She cautioned against asking for scenarios from staff. 26 Commissioner Greene agreed with Commissioner Bedford and said the County Manager presented as bare bones of a budget as he could. She asked if debt makes up .85 cents out of the 3.75 cents recommended increase. Travis Myren said it was debt and pay-go. Commissioner Greene said it is remarkable that he got the increase down to .85 cents. She said further reductions are the Board's job. Vice-Chair Fowler agreed with Commissioner Greene and Commissioner Bedford. She said she would not like to lose staff to other communities. Chair Hamilton said there will be other opportunities to discuss the budget. She clarified that the amendment process will still happen, but the request is for staff to use their expertise to create scenarios of lower and no tax rate increases, and what the tradeoffs are. She said the scenarios give the Board information, but they would still be making any changes. Vice-Chair Fowler said the Board should lead on where those cuts should come from. She said the County Manager has already made choices on what was best for the budget. Chair Hamilton said she felt this was an appropriate request of the County Manager. She said the Board can develop their own scenarios in the form of amendments. Commissioner McKee gave his reasons for requesting the scenarios from the County Manager. He felt this situation will repeat itself in future years. Chair Hamilton asked how many commissioners supported a scenario showing zero cents and a scenario showing 2 cents. Commissioner McKee,Commissioner Carter,Chair Hamilton,and Commissioner Portie-Ascott supported both scenarios. Travis Myren said he could bring back packages of the cost of things that equate to the reductions. He said that at the end of the day,this will come back down to what the Board values,and he cannot make those value judgments for the Board. He said it will be a reduction in services. Chair Hamilton reviewed the budget calendar. Commissioner Bedford said that commissioners should submit budget amendments before the final budget public hearing. Chair Hamilton suggested that the Board submit amendments by Tuesday, May 26, 2026. Commissioner Bedford requested by 10 am on Wednesday, May 27, 2026. Commissioner Greene asked how the County Manager would create a package of cuts. Travis Myren said he would put together groups of discretionary spending for the Board to review. Commissioner Greene clarified that the amendments would be to the County Manager's recommended budget. Commissioner Bedford asked if school funding would be on the table. Travis Myren said his assumption is that current expense is on the table. Chair Hamilton said everything can be there and the Board will decide. Commissioner McKee said this will be a difficult process, but their job is to make hard decisions, whether or not they are popular. He said it's important to keep Orange County as a place where people can afford to live. S. Public Hearings a. Public Hearing on the Financing of Various Capital Investment Plan Projects The Board conducted a public hearing on financing contracts for up to approximately$60.8 million to pay for capital investment projects and equipment for the fiscal year, and consider approving a related resolution supporting the County's application to the Local Government Commission (LGC)for its approval of the financing arrangements.The financing and transaction costs will be included in the loan amount. 27 BACKGROUND: This item marks the first formal steps in the Board's approval of the County's annual financing for capital investment projects and equipment for County purposes. County staff estimates that the total amount to be financed this year will be approximately$60.8 million. This year County staff recommends dividing the total financing package into two (2) parts, with one financing closing in June 2026 and the other closing in late July or early August 2026.This division into two (2) separate bond issues will allow the County to both replenish funds advanced for project costs before the end of the County's fiscal year, and then allow the County to borrow the required funds for the crisis diversion center without having to advance funds for a full year. The law requires that the County conduct a public hearing on the proposed financings. A copy of the published hearing notice is provided at Attachment 1. The notice of public hearing was advertised in the News of Orange. After conducting the public hearing and receiving public input, staff requests that the Board consider the adoption of a resolution (Attachment 2). This resolution formally requests the required LGC approval, makes certain "finding of fact" as required under the LGC's guidelines, and authorizes County staff to continue the process. County staff has been in contact with the LGC staff, and staff expects no issues in receiving LGC approval for either phase of the financing.This public hearing and adoption of the attached preliminary resolution will fulfill those particular legal requirements for both financings. If the Board adopts the attached resolution, the Board will be asked to consider a resolution giving final approval to the Phase I financing plans at its Business meeting on May 19, 2026. The Board will be asked to consider a resolution for the Phase II financing at the July 9, 2026 Business meeting. The primary use of the Phase II proceeds will be for construction costs of the crisis diversion center, and so that borrowing amount can be set after the final construction contract amounts are established. Any changes to the plans for the Phase II financing will not have any material adverse effect on the Phase I financing. County staff does not expect to use any of the 2026 financing proceeds to fund capital projects for public schools. For projects through the current fiscal year, the County has identified other funds in hand sufficient to fund school projects. Staff expects the County will finance school project costs in the coming fiscal year through the issuance of some of the voter-approved general obligation bonds or otherwise. Notes regarding certain projects: - The Blackwood Farm Park project pertains to re-graveling and drainage work.There is no financing associated with this item for the proposed disc golf course. The Affordable Housing project pertains to Habitat East Village (funding for site infrastructure and development for East Village at Meadowlands 76 new units (2, 3,and 4-bedroom)of which 64 will be affordable Habitat homes for first-time homebuyers earning between 30% and 80% of area median income(AMI).The remaining 12 units(15%) in East Village will be market-rate homes. Pee Wee Homes pertains to construction of three new affordable rental homes ("tiny homes") at 106 Hill Street in Carrboro. - The 510 Meadowlands Phase 2 project pertains to remediation costs. COLLATERAL: In this type of County installment financing,the County secures its obligations to the lender by a mortgage-type interest in some or all the property being acquired or improved through the financing. The County plans to secure the 2026 financing with a variety of County facilities previously pledged to 2s secure County financings,with the addition of the crisis diversion center and the County Justice Center as new collateral.The financing documents provide broad flexibility to release individual properties from the financing lien if that becomes desirable for the County. No school facilities are being used as collateral for the 2026 financings, although schools remain as collateral for other County financings. The pledged properties will secure not only the planned 2026 financings, but also existing County financings. Lenders generally require that the County offer collateral equal to at least 50%of the total loan amount.The County expects to offer collateral with a value exceeding 100%of the existing and proposed loan amounts. Gary Donaldson, Chief Finance Officer, made the following presentation: Slide#1 ORANGE COUNTY NORTH CAROLINA Limited Obligation Bonds, Series 2026A&B Financing Resolution and Public Hearing Gary Donaldson,Chief Financial Officer May 5, 2026 29 Slide#2 Purpose ➢ Conduct Public Hearing for Limited Obligation Bonds,Series 2021 pursuantto INC Statute Section 160A-20 ➢ Close Public Hearing ➢ Obtain Board Approval of Resolution to Proceed with Filing Local Government Commission Application for Limited Obligation Bonds,Series 2026A&B ➢ The final Issuance Resolution for the Series 2026A Bonds will be considered on May 19,2026 ➢ The final Issuance Resolution for the Series 2026B Bonds will be considered on July 9,2026 ➢ Funds obtained for our FY 202S-26 Capital Investment Plan through the Series 2026A&B Limited Obligation Bonds are secured by a Deed of Trust,with a security interest in various County facilities ➢ The Series 2026A&B Limited Obligation Bonds will fund various County projects includingthe Crisis Diversion Facility as well as the Durham Technical Community College Academic Building ➢ A detailed project list can be found on the following page ORANGE COUNTY NORTH CAROLINA Slide#3 FY 2026 Projects A B 1 Vehicle Replacements County Vehicles $ 379.815 2 lnWorn don Techrsa l4es hrfrastructure County 419,834 3 911 Computer Aided Dispatch(CAD)Replacement County 302534 4 Emergency Services Renewal&Replacement County 484 927 5 Elect-Veridle charging Stations for County Vehicles County 402,069 6 HVAC Projects County 2130047 7 Behavioral Health Crsis Diversion Facility(Land&Design) County 3569 fi56 8 510 Meadowlands Phase 2 County 291-647 9 Board of Elections Expansion for Storage County 107,582 10 Parking Lot Improvements County 467 399 11 Facades County 911-648 12 Electrical Upgrades County 74,805 13 Fire Alarm,Fire Suppression System Replacements County 261488 1.41nterior Finish Replacements County 367,108 15 Affordable Housing County 966,500 16 Blackwood Farm Park County 61.039 17 Efland Cheeks Community Center County 150,000 18 Generator Projects County 17,154 19 Orange County Bidirectional Antenna(BDA)Upgrade County 1264,317 20 Durham Technical CC Academic Building College 11.275.000 21 Going,Grove Fire District CGFD 1,700,000 22 Solid Waste Vehicles&Equipment Solid Waste 3 834 632 23 Switsdex Sportsplex 125.581 241 Limited Obligation Bonds,Series 2026A Total $29,565,781 25 Behavioral Health Cis Diversion Facility(Construction) County 29,929,352 26 Limited Obligation Bonds,Series 2026E Total $29,929,352 271 Limited Obligation Bonds,Series 2026A&B Grand Total $59 495133 /^ 1 �/ Note:Series 2026A&B LOBs do not Include debt financing for school capital projects, p A Current school capital projects are anticipated to he funded from reactivated 2019 ORANGE 40UN I I Bond Proceeds,Increased capital Reserves,and Pay Go NORTH CAROLINA 30 Slide#4 Key Financing Terms Limited Obligation Bonds,Series 2026A&B ➢ Security Pledge-County assets serve as collateral,with payments subject to annual County appropriations ➢ Maturity Term-5-20 Year maturities matches the useful life of the assets ➢ April 1 and October 1 Repayment Dates to Bank Trustee;First Interest Payment on October 1,2026,and First Principal Payment on April 1,2028,consistent with the Debt Model ➢ Estimated Interest Rates- Between 4.5%-5.5%subject to market conditions ➢ Maximum Annual Debt Service-Estimated to be$6.395 million in FY 2028 ➢ Source of Repayment-Property Taxes,Solid Waste Fees,Sportsplex Fees,and OGFD Repayment ➢ Because Limited Obligation Bonds are not secured by a direct pledge ofthe County's taxing power,they are usually rated one notch below the County's general obligation bonds ➢ Current Limited Obligation Bonds-Aa1/AA+/AA+from Moody's,Standard&Poor's,and Fitch Ratings V1 ORANGE COUNTY NORTH CAROLINA Slide#S Limited Obligation Bonds Collateral Overview ➢ Security Pledge-County assets serve as collateral,with payments subject to annual County appropriations ➢ Lenders generally require that the value of the collateral be equal to at least 50%of the financing amount(for example,at least$10 million of collateral for a$20 million loan) ➢ The collateral for the Series 2026A&B Bonds will include the County's Northern and Southern Campuses,the County Justice Facility,and the new Crisis Diversion Facility.The value of this collateral will comfortably exceed lender requirements ➢ Pursuant to the County's financing document,the County can continue to borrow money against this same collateral pool as long as a meaningful portion of the amount financed is used to improve property in the collateral pool ORANGE COUNTY NORTH CAROLINA 31 Slide#6 Debt Service Model Metrics All CIP Projects (Tax-Supported Debt) Debt Ratios 10-year Payout Debt to AV DS to GF Revenues 2026 63.55% 1.11% 11.42% 2027 58.82% 1.58% 12.78% 2028 57.55% 1.90% 13.64% 2029 61.14% 1.85% 17.31% 2030 63.36% 1.66% 18.61% 2031 62.29% 1.81% 18.30% 2032 62.87% 1.85% 18.60% 2033 65.59% 1.73% 19.71% 2034 68.13% 1.49% 19.51% 2035 95.47% 1.38% 18.63% 2036 97.51% 1.28% 17.71% �1 ORANGE COUNTY NORTH CAROLINA Gary Donaldson said rating agencies take comfort in the modeling the county does along with the county's financial policies. Slide#7 Questions ORANGE COUNTY IORTH CAROLINA Commissioner Bedford said some of the projects go back to 2024 or older, and the county advanced funds for them. She said that the county is borrowing to replenish its cash reserves. She asked if the resolution is for the first part of the series. Gary Donaldson said Series B will come back to the Board on July 9. Chair Hamilton said the whole amount is$60 million for phases 1 and 2. Gary Donaldson said yes, it is the combined series A and B. Commissioner Bedford clarified that the Board is having a public hearing tonight, and then the Board will vote on a resolution for Series A. Donaldson said this resolution is for Series A and B. He said they will come back with the final issuances on May 19 for Series A, and July 9 is Series B. 32 Chair Hamilton said most of the funds had been advanced, and this is borrowing to recoup that cost. Gary Donaldson said the only exceptions are the Durham Tech building and the fire alarm. A motion was made by Vice-Chair Fowler,seconded by Commissioner Greene,to open the public hearing. VOTE: UNANIMOUS PUBLIC COMMENTS: Adam Beeman expressed concerns about unwise budgetary decisions that result in a redundancy of services. He gave an example of recycling trucks to collect recycling along with upgrades to solid waste convenience centers. He felt that recycling pick up is a subsidy for people who already pay for private trash services. He said it's one in a line of small items that add up. He requested that the Board invest in the schools rather than in Durham Tech and gave an example of the personal support he's given to the Orange High School FFA program. He shared his opinions of Durham Tech's training programs. Regarding affordable housing, he noted that the only way to provide it is by densifying around existing services. He suggested that the Board invest in the Town of Hillsborough water system and increase capacity. A motion was made by Vice-Chair Fowler, seconded by Commissioner McKee, to close the public hearing. VOTE: UNANIMOUS A motion was made by Vice-Chair Fowler, seconded by Commissioner Bedford, to approve the resolution supporting the application to the Local Government Commission for approval of the financings. VOTE: UNANIMOUS 6. Regular Agenda a. Approval of a Contract with GAR Associates, LLC to Evaluate the Reappraisal and Tax Assessment Process in Orange County The Board approved a contract with GAR Associates, LLC to evaluate the reappraisal and tax assessment process in Orange County and make recommendations for improvement. BACKGROUND: The Orange County Tax Administration Office completed a revaluation of real property in 2025. Following community feedback and Board concerns about potential deficiencies in the County's reappraisal process, the Board of County Commissioners created a Tax Assessment Work Group and charged it to evaluate the policies, processes, and procedures used by Tax Administration to determine property values. Work Group representatives include three (3) County Commissioners, the County Manager,the Director from the Community Justice Collaborative of the North Carolina Housing Coalition, the Tax Administrator, a representative from the Orange County Property Tax Justice Coalition,the Budget Director,the Director of Civil Rights and Civic Life, a non-profit housing provider,the Community Relations Director, and four(4)community members representing different geographic areas in the County. One of the specific tasks of the Work Group is to provide feedback and input to a consultant retained by the County to conduct a detailed evaluation of reappraisal processes and make recommendations for improvement. In December 2025,the County issued a Request for Proposals(RFP)to conduct this analysis. 33 The County received two (2) responses. The County Manager, Budget Director, Deputy Tax Assessor, and the three (3) Commissioners appointed to the Work Group initially reviewed the proposals and advanced both to the Work Group to provide its recommendation. All of the parties agreed that the proposal from GAR Associates, LLC was the most responsive to the scope of services outlined in the RFP. Scope of Services The consultant was asked to solicit input and feedback from the Tax Assessment Work Group, County Commissioners, County staff, members of the Board of Equalization and Review, and other stakeholders as it conducts its evaluation. The scope of work as detailed in the attached RFP includes nine (9)elements: 1. Review of processes, procedures,and methodologies used by the Tax Office to assess property values. 2. Analysis of Schedule of Values based on best practice,usability,and consistency of application. 3. Evaluation of organizational capacity to determine appropriate staffing levels, skill sets, and technology resources 4. Review of data quality and accuracy of assessment neighborhoods, qualified sales, and land values with specific emphasis on commercial values 5. Evaluation of statistical tools and models to yield the most accurate value assessments. 6. Review of operational efficiency in terms of staffing utilization, workflow, scheduling, and automation. 7. Review of the appeal process to improve accessibility to taxpayers and value adjustments. 8. Review of communication strategies and transparency of public information materials, website content, and other public messaging platforms. 9. Evaluation of the frequency of the revaluation cycle. Tasks and Deliverables The proposal also requires the vendor to accomplish several specific tasks: 1. Meet with the Tax Assessment Work Group at milestone stages of the evaluation to report on progress and solicit feedback 2. Provide updates to the Board of Commissioners on the status of the evaluation and solicit input 3. Prepare a draft report to the County that will be presented to stakeholders for input and direction prior to finalizing the report 4. Create a final report that represents a comprehensive analysis of the reappraisal process and actionable recommendations for improvement based on best practices 5. Provide short term corrective actions as well as long term strategic recommendations with an implementation plan,timelines, and estimated costs 6. Prepare and present a public facing summary report 7. Deliver all work products related to the evaluation to the County in a format that that can be updated by County staff as conditions change in the future. 34 Travis Myren made the following presentation: Slide#1 ORANGE COUNTY NORTH CAROLINA Approval of Contract with GAR Associates to Evaluate the Reappraisal Process Board of Commissioners Business Meeting May 5, 2025 Slide#2 Purpose • Approve a contract with GAR Associates, LLC to evaluate the reappraisal and tax assessment process in Orange County and make recommendations for improvement. ORANGE COUNTY 2 NORTH CAROLINA 35 Slide#3 Background Revaluation completed in 2025 to value all property in the County to reflect market conditions/market value • Required by NCGS 105-286fa1(21: — A county whose population is 75,000 or greater according to the most recent annual population estimates certified to the Secretary by the State Budget Officer must conduct a reappraisal of real nroaertv when the county's sales assessment ratio determined under G.S.105-289(h)is less than.85 or greater than 1.15,as indicated on the notice the county receives under G.S.105-284.A reappraisal required under this subdivision must become effective no later than January 1 of the earlier of the folio wing years: a. The third year following the year the county received the notice. b. The eighth year following the year of the county's last reappraisal. • In 2022, Orange County received notice of a mandatory revaluation - Sales ratio for 2022 was 0.8197 which was below the standard of 0.85 - By 2024,sales ratio dropped to 0.6445 ORANGE COUNTY 3 NORTH CAROLINA Slide#4 Background Following the Revaluation, the Board received community feedback and concerns about potential deficiencies and areas for improving the reappraisal process • County Actions to Date - Provided technical support on how to file an appeal of value Completed countywide and neighborhood level equity studies—adjusted values accordingly - Created 15 member Tax Assessment Work Group Tax Assessment Work Group Membership Three Commissioners County Manager Representative from Orange County Property Tax Justice Coalition Tax Administrator(Acting) Representative from North Carolina Housing Coalition Budget Director Non-Profit Housing Provider Director of Civil Rights and Civic Life Four Community Members Community Relations Director 4 ORAR GE�COUNATY 36 Slide#5 Background • Work Group Charge in part... - Review the scope of services for consulting services - Participate in vendor selection - Provide feedback and input to a consultant retained by the County to make recommendations...that will improve and ensure the accuracy and fairness of property assessments - Provide feedback to the consultant at milestone stages of the project:data gathering, data analysis, alternatives analysis, recommendation development, and the finalization of recommendations ORANGE COUNTY 5 NORTH CAROLINA Slide#6 Background • Request for Proposals Issued in December 2025 • Initial Written Responses Scored by Commissioner/StafTeam - Three Commissioners on Tax Assessment Work Group County Manager, Budget Director, Deputy Tax Assessor - Advanced both proposals to the Tax Assessment Work Group for presentations and recommendation • Tax Assessment Work Group concluded GAR (Grant Appraisal and Research)Associates, LLC proposal was most responsive to the County's needs • Consultant is charged to solicit input and feedback from Tax Assessment Work Group - County Commissioners County staff _ Board of Equalization and Review and other stakeholders ORANGE A OLINA Y 6 37 Slide#7 Scope of Services • Scope of Services Summary — Review of processes, procedures, and methodologies used by the Tax Office to assess property values. — Analysis of Schedule of Values based on best practice, usability, and consistency of application. — Evaluation of organizational capacity to determine appropriate staffing levels, skill sets,and technology resources. — Review of data quality and accuracy of assessment neighborhoods, qualified sales,and land values with specific emphasis on commercial values. — Evaluation of statistical tools and models to yield the most accurate value assessments. — Review of operational efficiency in terms of staffing utilization, workflow, scheduling, and automation. ORANGE COUNTY 7 NORTH C;AROLINA Slide#8 Scope of Services • Scope of Services Summary — Review of the appeal process to improve accessibility to taxpayers and value adjustments. — Review of communication strategies and transparency of public information materials,website content, and other public messaging platforms. — Evaluation of the frequency of the revaluation cycle S ORARNGE�COUNTY 38 Slide#9 Tasks and Deliverables • Task and Deliverable Summary — Meet with the Tax Assessment Work Group at milestone stages of the evaluation to report on progress and solicit feedback — Provide updates to the Board of Commissioners on the status of the evaluation and solicit input — Prepare a draft report to the County that will be presented to stakeholders for input and direction prior to finalizing the report — Create a final report that represents a comprehensive analysis of the reappraisal process and actionable recommendations for improvement based on best practices ORANGE COUNTY 9 NORTH CAROLINA Slide#10 Tasks and Deliverables • Task and Deliverable Summary — Provide short term corrective actions as well as long term strategic recommendations with an implementation plan, timelines, and estimated costs — Prepare and present a public facing summary report — Deliver all work products related to the evaluation to the County • Cost of the Contract: $110,000 — Funded using existing contract services funds budgeted in the County Manager's Office and Tax Administration Office o ORAN GE�COUNATY 39 Slide#11 Manager's Recommendation • Approve and authorize the Manager to sign a contract with GAR Associates, LLC to conduct an evaluation of the reappraisal and tax assessment process in Orange County and make recommendations for improvement to the Board of Commissioners. „ ORANGE N COUNTY cn Slide#12 Questions? ORANGE COUNTY NORTH CAROLINA Commissioner Bedford said she supported the contract and asked that staff make it possible for the Board of Commissioners to hear the final presentation. Travis Myren said they would do so. Commissioner McKee asked what assurances there will be that the vendor will improve the issues. Travis Myren said the county knows what some of the issues are already. He gave some examples of what could be improved with expertise from the vendor. Commissioner Carter said there is no guarantee that all problems will be solved, she believes the county will do a better job with tax assessments, and it will be more equitable. Commissioner McKee also asked that the in-house review of egregiously undervalued commercial properties be prioritized separately from the GAR contract. Chair Hamilton stated that getting property tax assessment correct is one of the most important things the Board can do and said the board is working with a recruiter to hire a new tax administrator. 40 She said they are considering amendments to the county ordinance to clarify oversight of the tax administrator's office. Commissioner Portie-Ascott said that the work group learned that several things the board assumed could be done in-house actually require significant structural changes to accomplish. A motion was made by Vice-Chair Fowler, seconded by Commissioner McKee, to approve and authorize the Manager to sign the contract with GAR Associates, LLC to conduct an evaluation of the reappraisal and tax assessment process in Orange County and make recommendations for improvement to the Board of Commissioners. VOTE: UNANIMOUS b. HOME-ARP Allocation Plan Substantial Amendment The Board approved a resolution amending the HOME-ARP Allocation Plan to use the federal funds for Tenant-Based Rental Assistance (either Permanent Supportive Housing or Rapid Rehousing) instead of development of new affordable housing. BACKGROUND: The 2021 American Rescue Plan Act (ARPA) provided $5 billion in ARPA funds to be administered by the U.S. Department of Housing and Urban Development (HUD) through the HOME Investment Partnerships Program (HOME) to address the critical need for homelessness assistance and supportive services across the country.As a HOME program participating jurisdiction, Orange County was awarded $1,371,401 of HOME ARP funds to benefit the community's qualifying populations. HUD issued guidance for the utilization of the HOME ARP funds through CPD-Notice 21-10 on September 13, 2021. HOME ARP funds were a one-time allocation and must be spent by September 30, 2030. HOME-ARP funds may be used for the following activities: 1. Planning and administration of the HOME-ARP Program 2. Development of affordable rental housing 3. Tenant-based rental assistance 4. Provision of supportive services 5. Acquisition and development of non-congregate shelter 6. Nonprofit capacity building and operating assistance HOME ARP funds must be used to primarily benefit individuals or families in the following qualifying populations: 1. Homeless, as defined in 24 CFR 91.5 Homeless (1), (2), or(3) 2. At risk of homelessness, as defined in 24 CFR 91.5 At risk of homelessness 3. Fleeing, or attempting to flee, domestic violence, dating violence, sexual assault, or stalking (as defined by HUD in 24 CFR 5.2003) or human trafficking (as outlined in the Trafficking Victims Protection Act of 2000 as amended [22 USC 7102]); and 4. Other populations, where providing supportive services or assistance under section 212(a) of the National Affordable Housing Act 42 USC 12472(a) would prevent a family's homelessness or serve those with greatest risk of housing instability. 41 At the Business meeting on February 7,2023,the Board of Commissioners approved the original Allocation Plan,which was to allocate$1,165,291 to the development of new affordable housing,with the remainder ($205,710)going to program administration. The HOME Consortium is now recommending that the Plan be amended to allocate$1,081,113 to Tenant- Based Rental Assistance, $194,290 to supportive services (case management), and $95,998 to program administration. The plan would be to request proposals for any Permanent Supportive Housing (PSH) or Rapid Rehousing (RRH) projects in the community, with hopes of increasing the number of service providers in the County. It is recommended that the amounts dedicated to rental assistance and supportive services could be altered somewhat according to the needs of service provider awarded the funds; however,the administrative portion could not change. Justification for Amendment Changes in policy and the economic environment since the original HOME-ARP proposal justify this amendment, including: 1. Local funding provides support for the development of affordable housing in excess of planned HOME-ARP allocation. 2. Emergency Housing Assistance has been significantly reduced, deepening the need for tenant- based rental assistance. 3. The most significant barrier to ending homelessness has been identified as inadequate medium- term, service-enriched support such as Permanent Supportive Housing(PSH) or Rapid Rehousing. 4. The development of new housing that serves primarily the HOME-ARP population is considered unfeasible by current County Housing staff. Blake Rosser, Housing Director, made the following presentation: Slide#1 n ORANGE COUNTY HOUSING DEPARTMENT HOME-ARP Substantial Amendment May 5, 2026 42 Slide#2 Background •2021 American Rescue Plan Act (ARPA) provided extra funding for the HOME program •Orange County awarded $1,371,401 in HOME-ARP funds n ORANGECOUNTY O HOUSING DEPARTMENT Slide#3 Background, continued •Funds may only be used to assist residents exiting homelessness •Funds may be used for development, acquisition, supportive services, capacity building, and tenant-based rental assistance nORANGE COUNTY O HOUSING DEPARTMENT Slide#4 Original plan was for development •February 7, 2023, BOCC approves plan •Allocate $1,165,291 for development of new affordable housing •$205,710 for administration nORANGE COUNTY 0 HOUSING DEPARTMENT 43 Slide#5 HOME Consortium wants to shift funding •October 2025, HOME Consortium voted to recommend amendment •Allocate$1,081,113 for tenant-based rental assistance (TBRA) •$194,290 to supportive services •$95,998 to program administration •Specific allocation amounts for TBRA and Supportive Services are tentative, according to needs of service provider n ORANGE COUNTY 0 HOUSING DEPARTMENT Slide#6 Reasons for amendment •Staff considers it financially unfeasible to develop new housing geared specifically toward residents experiencing homelessness •OC has larger pools of local funds geared towards development •Emergency Housing Assistance has been reduced •There is not enough Permanent Supportive Housing or Rapid Rehousing in the county n ORANGECOUNTY 0 HOUSING DEPARTMENT Slide#7 Next Steps •Pending BOCC approval, staff will request proposals for Permanent Supportive Housing (PSH) and Rapid Rehousing (RRH) projects in Summer 2026. •Staff hopes to award funds by late Summer 2026 n ORANGECOUNTY 0 HOUSING DEPARTMENT 44 Slide#8 Questions •Blake Rosser, Housing Director •brosser@orangecountync.gov •919-245-2492 n ORANGE COUNTY 0 HOUSING DEPARTMENT PUBLIC COMMENT: Delores Bailey said she is understanding of the restriction that the HOME-ARP funds are designated specifically for residents who are experiencing or exiting homelessness, per the federal definition. However, she said she was disappointed these funds would not be accessible to many families she assists, who are struggling with monthly rental payments but do not qualify under the federal homeless definition. She highlighted EMPOWERment's successful role in administering rental assistance programs during the COVID-19 pandemic to help families with their utility payments. She shared that on May 4th, a life was lost, and EMPOWERment lost four of its 14 housing units in a tragic house fire on Fidelity Street in Carrboro.She said on April 1st, residents successfully moved into the Peach Apartments, marking a significant achievement for the organization. She expressed her continued commitment to serving families in need and highlighted the urgent necessity for ongoing support to those struggling with housing stability. Commissioner Carter asked how much emergency housing has been reduced. Blake Rosser said that's been over the course of 5 years. He said at the peak,they spent$8 million, utilizing ARPA funds. He said once they ran out of federal funds, they had to scale back to what could be supported with local funds. Commissioner Carter asked what the award process will be. Blake Rosser said it will be similarto the HOME process,and will be taken to the HOME Consortium for recommendations. Commissioner Carter asked who is serving on the HOME Consortium. Commissioner Greene listed the members. Commissioner Portie-Ascott asked if there other funds that could support the populations that Delores Bailey referenced. She asked if the county was only focusing on one population going forward. Blake Rosser said this is a one-time amendment for funds awarded in 2021. He said populations supported by Delores Bailey's non-profit will continuing to be assisted with CIP funds. Commissioner Portie-Ascott asked how many people will be helped with these funds Blake Rosser said the funds must be spent by 2030 and will help about 30 families each year. Commissioner Portie-Ascott asked if it will be the same 30 families receiving assistance. Blake Rosser said it will largely be the same, but there may be some transitions off permanent supportive housing. Commissioner Portie-Ascott asked if the waitlist is 100 people. 45 Blake Rosser said that is for Section 8. Commissioner Bedford asked if an agency could apply that can only do the social work supportive services part. She asked if more than one agency could provide services Blake Rosser said it could multiple agencies, but they would prefer to work with just one agency. He said IFC is an example. He said the model is scattered site housing, meaning that the agency has the subsidy funds, and they provide supportive services, but housing is throughout the community. He said they do not have the same lack of voucher housing. Commissioner Bedford asked if these could port outside of county lines. Blake Rosser said vouchers used to, but they no longer do. He said he suspects that that they can only lease in Orange County. Commissioner Greene said the key point is that there is not enough permanent supportive housing and that the key to get people out of homelessness is to have the funding to provide these services. She said she is supportive. Blake Rosser said it is considered a best practice. Chair Hamilton said while she supports this change,she has concerns about using one-time money for ongoing issues. She said that they need to think ahead for when the funds run out and if they are going to try to maintain the program. Blake Rosser said he has considered it and said that they may need to set a cutoff date in the future and begin weaning people off the program. He said that federal administrative priorities might also change. Commissioner Carter said this is intended to be permanent supportive housing, with the hope that people will transition out of the program. Blake Rosser said that is the goal,that people are learning how to be self-sufficient and eventually able to pay a portion of their rent until they no longer need the subsidy. Commissioner Bedford said it's important that some people will need permanent supportive housing and that they do better being housed. Commissioner Carter agreed, and asked if these funds will support that population. Commissioner Bedford said many of the people who receive permanent supportive housing have underlying medical and mental health co-diagnoses, as well as borderline IDD. Blake Rosser said the supportive housing is also meant to help individuals get support from other community resources. A motion was made by Commissioner Greene, seconded by Vice-Chair Fowler, to approve and authorize the Chair to sign the resolution amending the HOME-ARP Allocation Plan to use the federal funds for Tenant-Based Rental Assistance (either Permanent Supportive Housing or Rapid Rehousing). VOTE: UNANIMOUS 7. Reports None. 8. Consent Agenda • Removal of Any Items from Consent Agenda Commissioner Greene removed 8-f from the consent agenda • Approval of Remaining Consent Agenda 46 A motion was made by Commissioner McKee, seconded by Vice-Chair Fowler, to approve the remaining consent agenda. VOTE: UNANIMOUS • Discussion and Approval of the Items Removed from the Consent Agenda Commissioner Greene moved for the Board to approve the proclamation as amended during her comments earlier in the meeting. Commissioner McKee seconded the motion. VOTE: UNANIMOUS a. Minutes for April 7,2026 and April 14, 2026 The Board approved the minutes for the April 7, 2026 and April 14, 2026 Board of Commissioners Meetings. b. Motor Vehicle Property Tax Releases/Refunds The Board adopted a resolution to release motor vehicle property tax values for five (5) taxpayers with a total of five (5) bills that will result in a reduction of revenue. c. Property Tax Releases/Refunds The Board adopted a resolution to release property tax values for two (2) taxpayers with a total of three (3) bills that will result in a reduction of revenue. d. Older Americans Month Proclamation The Board approved a proclamation joining Federal and State governments in designating the month of May 2026 as Older Americans Month and a time to honor older adults for their contributions to the community. e. Provider Appreciation Day Proclamation The Board approved a proclamation designating May 8, 2026 as Provider Appreciation Day in Orange County. f. Jewish American Heritage Month Proclamation The Board approved a proclamation designating May 2026 as Jewish American Heritage Month in Orange County. g. Professional Clerks to the Boards of County Commissioners'Week Proclamation The Board approved a proclamation designating May 3-9, 2026 as Professional Clerks to the Boards of County Commissioners' Week in Orange County. h. Approval of Fiscal Year 2025-26 Ambulance Purchase The Board approved and authorized the Manager to sign all documents necessary for the procurement of two (2)Advanced Life Support (ALS) ambulances from Excellance, Inc. i. North Carolina Local Government Commission Audit Contract with Mauldin&Jenkins, LLC The Board will consider: 1) Authorized a contract with Mauldin & Jenkins, LLC to perform full FY 2026 audit services which includes financial, single audits and financial statement preparation; and 2) Authorized the Chair and Finance Officer to sign the North Carolina Government Commission audit contract on behalf of the BOCC pending staff and attorney review. j. Construction Contract Award for Southern Human Services Center Solar Installation The Board: 1) Approved the County entering into a construction contract with 8MSolar, LLC for the solar installation at the Southern Human Services Center; and 47 2) Authorized the County Manager to execute the Agreement, subject to final review by the County Attorney, and any subsequent amendments for contingent and unforeseen requirements up to the approved budget amount on behalf of the Board. k. Resolution Amending the 2025 Eno-Haw Regional Hazard Mitigation Plan The Board adopted a resolution approving an amendment to the 2025 Eno-Haw Regional Hazard Mitigation Plan. 9. County Manager's Report Travis Myren had no report. 10. County Attorney's Report John Roberts said The County Attorney briefly noted that last week marked the general bill filing deadline for the short legislative session. He explained that the General Assembly may still consider crossover bills — those that passed one chamber in 2025 — as well as budget bills, constitutional amendments, and appointments. 11. Appointments None. 12. Information Items • Tax Collector's Report— Numerical Analysis • Tax Assessor's Report—Releases/Refunds under$100 • Memorandum — Update on Manager's Work Group to Address Low-Barrier Housing Needs and Opportunities Commissioner Bedford said she appreciated the memorandum on low-barrier housing needs. 13. Closed Session None. 14. Adjournment A motion was made by Commissioner McKee,seconded by Commissioner Bedford,to adjourn the meeting at 9:40 p.m. VOTE: UNANIMOUS Jean Hamilton, Chair Recorded by Laura Jensen, Clerk to the Board Submitted for approval by Laura Jensen, Clerk to the Board