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1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: January 20, 2026 <br /> Action Agenda <br /> Item No. 8-f <br /> SUBJECT: Extension of 2026 Tax Listing Period <br /> DEPARTMENT: Tax Administration <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> Resolution Nancy Freeman, Tax Administrator, <br /> North Carolina General Statute 105-307 (919) 245-2735 <br /> North Carolina General Statute 105- <br /> 296(c) <br /> PURPOSE: To approve a resolution extending the 2026 Tax Listing Period until February 13, <br /> 2026. <br /> BACKGROUND: North Carolina General Statute (NCGS) 105-307 establishes that the annual <br /> tax listing period begins on the first business day of January and ends on January 31. It also <br /> allows for the County Board of Commissioners to extend the time during which property is to be <br /> listed for taxation by resolution. <br /> In late November the Tax Office began the annual process of preparing the listing form templates <br /> and testing the data extracts to send to the County's vendor for printing as is done each year. The <br /> deadline to approve proofs is late December so that the listing forms are mailed around the first <br /> of January. Although the Business Personal Property Listing Forms were mailed timely without <br /> issue, there have been issues with the valuation data not being calculated and displayed correctly <br /> on 2026 real and individual personal property listing forms. <br /> After additional review and correspondence with the print company, the issues were corrected <br /> and all listing forms were mailed on or before January 9, 2026. <br /> Because of the lengthy delay in mailing the real and individual personal property listing forms, <br /> property owners need additional time to complete and return the listing forms. The Tax Office <br /> recommends that the listing period be extended until Friday, February 13, 2026. The standard <br /> deadline of January 31st will be indicated on the listing forms because of the additional days that <br /> would have been required to change the templates before printing. <br /> As required by NCGS 105-296(c), an advertisement will be placed in the News & Observer to <br /> notify the public of the extension, and the same notice will be posted throughout the county on <br /> January 21, 2026 (after Board consideration and approval) in the same locations as the original <br /> notice. In order to further communicate the extension, the Tax Office will use social media, the <br /> County website, and in-County monitors to broadcast the extension to the listing deadline. <br /> Additionally, the Tax Office will consult with the County's Community Relations Department to <br />