Item:
Title
Delegation of Authority to the Tax Assessor to Grant Individual Extensions for the Listing of 2025 Business Personal Property
Body
Date of BOCC Meeting: January 13, 2025
Request for Board Action:
Agenda Text
The Board is requested to delegate authority to the Tax Assessor to grant individual extensions for the listing of business personal property upon written request showing good cause that an extension should be granted. Approved individual extensions would extend the listing period until no later than April 15, 2025.
Under G.S. 105-307, the period during which property is to be listed for taxation each year shall begin on the first business day of the month of January, and, unless extended as provided by statute, shall continue through the month of January. The Board of Commissioners shall grant individual extensions of time for the listing of personal property upon written request and for good cause shown. The request must be filed with the Tax Assessor no later than the ending date of the regular listing period. The Board may delegate authority to grant extensions to the Tax Assessor.
Alignment with Strategic Plan: This item aligns with Durham County Strategic Goal: Safety & Resilience
Resource Persons: Keyar Doyle, Tax Administrator
County Manager’s Recommendation: The County Manager recommends that the Board delegate authority to the Tax Assessor to grant extensions until no later than April 15, 2025 to taxpayers required by North Carolina General Statutes to list business personal property, who request an extension during the month of January and show good cause.
Signature
County Manager: ____________________________