TITLE
Title
RESOLUTION OF THE GUILFORD COUNTY BOARD OF COMMISSIONERS OPPOSING MODIFICATIONS TO COUNTY PROPERTY TAX AUTHORITY
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SPONSOR
Sponsor
Chairman Melvin "Skip" Alston
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RESOLUTION
Resolution
WHEREAS, county governments are constitutionally and statutorily charged with providing essential public services, including, but not limited to, public safety, emergency response, education, infrastructure, public health, and social services; and
WHEREAS, property taxes constitute a primary, stable, and locally controlled source of revenue necessary to fund these essential county services and to meet both ongoing operational needs and long-term capital obligations; and
WHEREAS, the authority to levy, assess, and adjust property taxes allows county governments to respond responsibly to changing economic conditions, population growth, service demands, emergencies, and state or federal mandates; and
WHEREAS, counties follow transparent procedures prior to any tax changes by presenting annual budgets on a strict schedule, hosting open meetings for citizen input and questions, and submitting public bonds for voter consideration; and
WHEREAS, proposals to modify, limit, cap, freeze, or otherwise restrict county property tax authority - whether through constitutional amendment, statutory change, or administrative action - may reduce local flexibility, undermine fiscal stability, and shift costs to less stable revenue sources; and
WHEREAS, such modifications may result in unintended consequences, including service reductions, delayed infrastructure investment, increased fees, and inequitable impacts on residents; and
WHEREAS, county governments are best positioned to balance fiscal responsibility with service delivery, accountability, and responsiveness to local needs through transparent budgeting and elected representation; and
NOW, THEREFORE, BE IT RESOLVED that the Guilford County Board of Commissioners supports the current property tax authority in North Carolina, which enables counties to manage property tax rates within established statutory limits; and
BE IT FURTHER RESOLVED that the Guilford County Board of Commissioners,along with the North Carolina Association of County Commissioners, formally opposes any constitutional amendment that would restrict, cap, reduce, or otherwise limit county property tax authority.
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REQUESTED ACTION
Requested Action
Adopt resolution joining Guilford County's voice with the North Carolina Association of Counties in opposing modifications to county property tax authority.
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