Orange County NC Website
1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: May 19, 2026 <br /> Action Agenda <br /> Item No. 8-b <br /> SUBJECT: Updated Tax Collector's Partial FY 2025-26 Settlement for July 1, 2025 <br /> through March 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 /> PURPOSE: To: <br /> 1) Receive an updated Tax Collector's partial settlement on current and delinquent taxes for <br /> Fiscal Year 2025-2026 through March 31, 2026, based on the retirement of Tax <br /> Administrator Nancy Freeman as of March 31, 2026; and <br /> 2) Approve and authorize the Chair to sign the resolution for the accounting thereof. <br /> BACKGROUND: The Board of Commissioners receives the Tax Collector's annual settlement <br /> each August, after the end of the fiscal year, for the collection of taxes for the County, all fire and <br /> special districts, and the Towns of Carrboro, Chapel Hill, Hillsborough, Mebane, and Durham. <br /> With the retirement of Tax Administrator Nancy Freeman as of March 31, 2026, the Board <br /> received a partial settlement at the April 21, 2026 Business meeting intended to provide for the <br /> collection for the County, all fire and special districts, and the Towns of Carrboro, Chapel Hill, <br /> Hillsborough, Mebane, and Durham for Fiscal Year 2025-2026 through March 31, 2026. <br /> However, the April 21St report erroneously referenced collections for only the City of Mebane. <br /> Therefore, staff is providing this updated partial settlement detailing the collection for the County, <br /> all fire and special districts, and the Towns of Carrboro, Chapel Hill, Hillsborough, Mebane, and <br /> Durham for Fiscal 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 />