Item:
Title
Approval of Annual Settlement of 2024 Property Taxes and Charge of 2025 Property Taxes to the Tax Collector
Body
Date of BOCC Meeting: August 25, 2025
Request for Board Action:
Agenda Text
The Board is requested to approve the 2024 Tax Settlement and Charge the Tax Collector with the 2025 taxes.
As required by G.S. 105-373, the Tax Administrator is herewith submitting the settlement report of 2024 property taxes. The annual settlement provides in detail the collection for the County, all fire and special districts and the City of Durham, BID, City of Raleigh, Towns of Chapel Hill, Morrisville and Cary during Fiscal Year 2024-2025.
G.S. 105-373 (h) further authorizes the Board of County Commissioners to relieve the Tax Collector of the charges of taxes on classified motor vehicles that are one year or more past due.
Additionally, the General Statutes bar use of any remedies for collection enforcement that is not instituted within 10 years of said taxes becoming due.
Furthermore, pursuant to G.S. 105-321 (b), the Board of County Commissioners charges the Tax Collector with the 2025 Property Tax Receipts.
The Tax Administrator requests authorization to relieve charges of taxes that are beyond the statute of limitations of 10 years and those vehicles that are more than two (2) years past due.
Alignment with Strategic Plan: This item aligns with Durham County Strategic Goal: Financial Stewardship. This request is to ensure the county complies with financial requirements mandated by North Carolina General Statutes which ensures we are accountable to our citizens.
Resource Persons: Keyar J. Doyle, Tax Administrator
County Manager's Recommendation: The County Manager recommends that the Board receive and approve the 2024 Property Tax Settlement Report and authorize the Chair to sign the resolution accepting it as reported for entry into the minutes and to authorize the release of taxes that are more than 10 years past due and motor vehicles t...
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