Agenda 04-21-2026; 8-b - Tax Collector’s Partial FY 2025-26 Settlement for July 1, 2025 through March 31, 2026

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2 Two (2) partial year settlement reports for tax are included. • The first shows all taxes charged for collection for the 2025-2026 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. Discounts as allowed by law. • The second settlement report shows all prior years' taxes collected during this portion of the 2025-2026 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 2025- 2026, the Tax Collector was charged with collecting remaining taxes from the years 2015- 2024, in addition to current year 2025 taxes. FINANCIAL IMPACT: There is no financial impact associated with this item. ALIGNMENT WITH STRATEGIC PLAN: This item supports: • MISSION STATEMENT — Orange County is a visionary leader in providing governmental services valued by our community, beyond those required by law, in an equitable, sustainable, innovative and efficient way. • GUIDING PRINCIPLE — STEWARDSHIP AND ADVOCACY We make proactive data supported decisions and advocate to local, state and Federal governments in response to our community's needs in a way that best utilizes our resources. RECOMMENDATION(S): The Manager recommends that the Board: 1) Receive the Tax Collector's partial settlement; 2) Approve and authorize the Chair to sign the attached resolution for the accounting thereof; and 3) Approve, authorize the Chair to sign, and issue the Order to Collect to the Acting Tax Collector for the remainder of Fiscal Year 2025-2026.