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1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: April 21, 2026 <br /> Action Agenda <br /> Item No. 8-b <br /> SUBJECT: Tax Collector's Partial FY 2025-26 Settlement for July 1, 2025 through March <br /> 31, 2026 <br /> DEPARTMENT: Tax Administration <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> Tax Collections for Current Year Valerie Curry, Collections Manager, <br /> Tax Collections for Prior Years 919-245-2732 <br /> Resolution <br /> Order to Collect <br /> PURPOSE: To: <br /> 1) Receive the Tax Collector's partial settlement on current and delinquent taxes for Fiscal <br /> Year 2025-2026 through March 31, 2026, based on the retirement of Tax Administrator <br /> Nancy Freeman as of March 31, 2026; <br /> 2) Approve and authorize the Chair to sign the resolution for the accounting thereof; and <br /> 3) Approve, authorize the Chair to sign, and issue the Order to Collect to the Acting Tax <br /> Collector for the remainder of Fiscal Year 2025-2026. <br /> BACKGROUND: The Board of Commissioners receives an annual settlement each August after <br /> the end of the fiscal year. With the retirement of Tax Administrator Nancy Freeman as of March <br /> 31, 2026, this partial settlement provides for the collection for the County, all fire and special <br /> districts, and the Towns of Carrboro, Chapel Hill, Hillsborough, Mebane, and Durham for Fiscal <br /> Year 2025-2026 through March 31, 2026. <br /> For this partial settlement, Orange County's overall current year tax collection percentage is <br /> 98.3%. <br /> The current overall collection percentage can be broken down further into two (2) property <br /> classifications: real property and personal property. Orange County's Fiscal Year 2025-2026 <br /> current partial year tax collection percentage for real property is 98.8%, and personal property is <br /> 96.6%, which includes motor vehicle gap bills that are billed monthly by the County rather than by <br /> the State. <br /> The Tax Collector is required by North Carolina General Statute (NCGS) 105-373 to give an <br /> annual settlement to the governing body, and in the event of the Tax Collector leaving prior to the <br /> end of the fiscal year, to provide a partial settlement. It is the intent of the Machinery Act to create <br /> a direct relationship of responsibility and accountability between the Tax Collector and governing <br /> body. A full settlement for the full fiscal year will be provided after the end of the fiscal year, June <br /> 30, 2026, by the newly appointed Tax Collector. <br />