Item:
Title
Resolution- Opposing Modifications to the County Property Tax Authority (30min)
Body
Date of BOCC Meeting: April 13, 2026
Request for Board Action:
Agenda Text
The Board of County Commissioners is requested to approve a resolution opposing the North Carolina General Assembly's proposed modifications to County Property Tax Authority. Property taxes are the financial backbone of local government in North Carolina. For Durham County, they fund the services residents rely on every day including public safety, emergency response, schools, public health programs, and social services. Unlike other revenue sources that fluctuate with economic conditions, property tax revenue is stable and predictable, enabling the County to plan responsibly, meet its obligations, and make long-term investments in infrastructure. Any effort to strip or constrain that authority would place all of these services at risk.
The attached resolution affirms the need for local governments to retain flexibility to respond to circumstances that cannot always be anticipated, including population growth, state or federal mandates, natural disasters, and public health emergencies, while maintaining the transparent processes through which tax rates are set and budgets are developed to meet both mandated requirements and community priorities. When local revenue is constrained, local governments are forced into difficult choices: cutting services, deferring infrastructure maintenance, raising fees, or relying on less stable funding sources.
The Board is requested to adopt the resolution and to transmit a copy to General Assembly leadership, including North Carolina Senate President Pro Tempore Phil Berger, North Carolina House Speaker Destin Hall, members of the Durham County Legislative Delegation, and the North Carolina Association of County Commissioners.
Alignment with Strategic Plan: This item aligns with Durham County Strategic Goal: Financial Stewardship
Resource Persons: Claudia Hager, County Manager; Dwane Brinson, Deputy County Manager; Keyar Doyle, Tax Administrator; and Keith Lane, Budget and Management Services Director
County Manager’s Recommendation: The Board is requested to adopt the resolution and to transmit a copy to General Assembly leadership, including North Carolina Senate President Pro Tempore Phil Berger, North Carolina House Speaker Destin Hall, members of the Durham County Legislative Delegation, and the North Carolina Association of County Commissioners.
Signature
County Manager: ____________________________