Legislation Details

File #: 26-304   
Type: Resolution (Consent) Status: Passed
File created: 7/8/2026 In control: Tax
On agenda: 7/28/2026 Final action: 7/28/2026
Enactment date: 7/28/2026 Enactment #: 2026-253
Title: Commissioner Brown - Tax Collections - To Accept the Annual Tax Settlement Report of Taxes Billed and Collected Over the Previous Fiscal Year Ending June 30, 2026, per N.C.G.S. 105-373
Sponsors: Chad Brown
Attachments: 1. Adopted 2026-253, 2. Tax Settlement Report

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Commissioner Brown - Tax Collections - To Accept the Annual Tax Settlement Report of Taxes Billed and Collected Over the Previous Fiscal Year Ending June 30, 2026, per N.C.G.S. 105-373

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STAFF CONTACT

Chelsea Tarbush - Tax Director - Tax Administration - 704-810-5811

BUDGET IMPACT
budget

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BACKGROUND

The Tax Settlement Report is submitted annually at the end of each fiscal year. After July 1 and before being charged with 2026-27 taxes, the Tax Collector must make a sworn report to the governing board showing a list of unpaid 2025-2026 real property taxes and a list of unpaid 2025-2026 personal property taxes that are not liens on real property. The Tax Collector must also make a settlement for the prior year’s taxes before being charged with the current year’s taxes.

POLICY IMPACT

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ATTACHMENTS

Tax Settlement Report