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1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: January 21, 2025 <br /> Action Agenda <br /> Item No. 8-f <br /> SUBJECT: Extension of 2025 Tax Listing Period <br /> DEPARTMENT: Tax Administration <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> Resolution Nancy T. Freeman, Tax Administrator, <br /> North Carolina General Statute 105-307 (919) 245-2735 <br /> PURPOSE: To consider extending the 2025 Tax Listing Period until February 14, 2025 and adopt <br /> a resolution approving the extension. <br /> BACKGROUND: North Carolina General Statute 105-307(a) establishes that the annual tax <br /> listing period begins on the first business day of January and ends on January 31. It also allows <br /> the County Board of Commissioners to extend the time during which property is to be listed for <br /> taxation by resolution. <br /> The Tax Office is requesting an extension of the property tax listing period to ensure that all <br /> taxpayers have sufficient time to comply with their listing responsibilities. While the majority of <br /> listing forms were mailed in a timely manner, a portion of the forms experienced delays due to <br /> data formatting issues during the transition to a new print vendor. These issues arose from <br /> challenges in aligning data formatting between the County's software system and the vendor's <br /> printing processes. <br /> To address this matter, the Tax Office has worked diligently to resolve the formatting issues and <br /> ensure that all forms have been mailed. This issue will not be repeated in future years, as it was <br /> specific to the initial setup and testing phase with the new print vendor. Processes have been <br /> refined and validated to ensure timely mailing of listing forms moving forward. <br /> To provide equitable service to all taxpayers and allow adequate time for submission, Tax Office <br /> staff recommends extending the listing period. This extension demonstrates commitment to <br /> supporting taxpayers while maintaining compliance with statutory requirements. Staff appreciates <br /> the Board's consideration of this request to ensure fairness and transparency in the listing <br /> process. <br /> FINANCIAL IMPACT: There is no Orange County financial impact associated with this item. <br /> ALIGNMENT WITH STRATEGIC PLAN: There are no Orange County Strategic Plan Goals <br /> applicable to this item. <br /> RECOMMENDATION(S): The Manager recommends that the Board approve the attached <br /> resolution extending the 2025 tax listing period until February 14, 2025. <br />