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RES -202MMj L) 1I '`VOW
<br /> A Resolution of the Orange County Board of Commissioners
<br /> Opposing Modifications to County Property Tax Authority
<br /> WHEREAS , county governments are constitutionally and statutorily charged with
<br /> providing essential public services , including , but not limited to , public safety, emergency
<br /> response , education , infrastructure , public health , and social services ; and
<br /> WHEREAS , property taxes constitute a primary, stable , and locally controlled source of
<br /> revenue necessary to fund these essential county services and to meet both ongoing
<br /> operational needs and long -term capital obligations ; and
<br /> WHEREAS , the authority to levy, assess , and adjust property taxes allows county
<br /> governments to respond responsibly to changing economic conditions , population
<br /> growth , service demands , emergencies , and state or federal mandates ; and
<br /> WHEREAS , counties follow transparent procedures prior to any tax changes by
<br /> presenting annual budgets on a strict schedule , hosting open meetings for citizen input
<br /> and questions , and submitting public bonds for voter consideration ; and
<br /> WHEREAS , proposals to modify, limit , cap , freeze , or otherwise restrict county property
<br /> tax authority — whether through constitutional amendment , statutory change , or
<br /> administrative action — may reduce local flexibility, undermine fiscal stability, and shift
<br /> costs to less stable revenue sources ; and
<br /> WHEREAS , such modifications may result in unintended consequences , including
<br /> service reductions , delayed infrastructure investment , increased fees , and inequitable
<br /> impacts on residents ; and
<br /> WHEREAS , county governments are best positioned to balance fiscal responsibility with
<br /> service delivery, accountability, and responsiveness to local needs through transparent
<br /> budgeting and elected representation ;
<br /> NOW, THEREFORE , BE IT RESOLVED that the Orange County Board of
<br /> Commissioners supports the current property tax authority in North Carolina , which
<br /> enables counties to manage property tax rates within established statutory limits ; and
<br /> BE IT FURTHER RESOLVED that the Orange County Board of Commissioners formally
<br /> opposes any constitutional amendment that would restrict , cap , reduce , or otherwise limit
<br /> county property tax authority.
<br /> ADOPTED this the 14t" day of April , 2026 .
<br /> an Hamilton , Chair
<br /> Orange County Board of Commissioners
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