Agenda 08-26-2025; 8-b - Tax Collector’s Annual Settlement for Fiscal Year 2024-25

Browse Search

2 There are four sections to the report: business personal property owners, public personal property owners, individual personal property owners and real property owners. With approval of the resolution, the Board designates said list to be entered into the minutes. The tax claims are not discharged or written off. These accounts are recharged to the collector as delinquent accounts, and the collector has full authority to use levy and garnishment to affect their collection. Lists have been provided to the Clerk to the Board for the permanent record of all outstanding tax by property classification. Two settlement reports for tax are included. • The first shows all taxes charged for collection for the 2024-2025 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. Amount shown on the insolvent list; 5. Discounts as allowed by law; 6. Commissions (if any) lawfully payable to the tax collector as compensation; 7. Outstanding Property Tax Commission appeals. • The second settlement report shows all prior years' taxes collected during the 2024-2025 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 2024-2025, the tax collector was charged with collecting remaining taxes from the years 2014-2023, in addition to current year 2024 taxes. Additional reports are included for review by the governing board: 1. Miscellaneous Collections: provides details of all other miscellaneous revenue charged to the Tax Collector for collection during fiscal year 2024-2025. 2. Minimal Tax Bills: provides the number of bills and amount of taxes waived in accordance with a resolution approved by the governing board on July 26, 1995. NCGS 105-321(f) states, in part, that the governing body of a taxing unit may direct its tax assessor and tax collector not to collect minimal taxes where the total principal amount does not exceed five dollars. 3. Accounts Receivable: provides accounts receivable information for 2024 taxes at the beginning of this fiscal year. 4. Tax Uncollectable Relief: information on 2015 ad valorem property tax and fee debts owed to Orange County. These bills are in excess of 10 years old and are no longer collectable. It is requested that the Board approve the write-off of these bills. 5. EMS Ambulance Uncollectable Relief: information on uncollectable emergency medical services (EMS)ambulance bills from January 1 through December 31, 2019. It is requested that the Board approve the write-off of these bills. 6. Report of Unpaid Taxes: a list of 2024 delinquent property tax accounts as of June 30, 2025. It is a lengthy document provided to the Clerk by email. FINANCIAL IMPACT: There is no financial impact associated with this item. The write-off of the tax bills and EMS ambulance bills also has no impact as these accounts have been adjusted off the County's accounts receivable as part of the allowance of doubtful accounts computation.