02-03-2025 Meeting Minutes BOCFebruary 3, 2025
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PERSON COUNTY BOARD OF COMMISSIONERS February 3, 2025
MEMBERS PRESENT OTHERS PRESENT
Kyle Puryear Katherine M. Cathey, County Manager
Jason Thomas Michele Solomon, Clerk to the Board
Sherry Wilborn T.C. Morphis, Jr., County Attorney
Antoinetta Royster
Tracy Ellixson
The Board of Commissioners for the County of Person, North Carolina, met in
Regular session on Monday, February 3, 2025, at 6:00 p.m.in the Person County Office
Building Auditorium located at 304 S. Morgan Street, Roxboro, NC.
Chairman Puryear called the meeting to order and recognized a quorum was present.
Vice-Chairman Thomas offered an invocation and Commissioner Wilborn led the group in
the Pledge of Allegiance.
DISCUSSION/ADJUSTMENT/APPROVAL OF AGENDA:
A motion was made by Commissioner Royster and carried 5-0 to approve the
agenda with the modification that agenda Item 8A. 2025 Reappraisal Update be heard after
the Public Hearing and before Informal Comments.
PUBLIC HEARING:
CD-01-24-A REQUEST BY THE APPLICANT AND PROPERTY OWNER, DUKE
ENERGY PROGRESS, LLC FOR CONDITIONAL DISTRICT REZONING
APPROVAL ON A 297-ACRE VACANT LOT, LOCATED BESIDE 1700
DUNNAWAY ROAD, TAX MAP A15 304, FROM R-RESIDENTIAL TO GI-
GENERAL INDUSTRIAL
A motion was made by Vice-Chairman Thomas and carried 5-0 to open the duly
advertised public hearing for CD-01-24- A request by the Applicant and Property
Owner, Duke Energy Progress, LLC for Conditional District Rezoning Approval on a
297-acre vacant lot, located beside 1700 Dunnaway Rd., Tax Map A15 304, from R-
Residential to GI- General Industrial.
County Manager Katherine Cathey introduced Ken Krulik, a retired planning director
who is providing technical assistance to the Planning Department through a contract with
the Kerr-Tar COG. Krulik presented the following:
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Krulik stated that the parcel is split zoned. He stated it is currently zoned GI on the
right and Residential on the left. He stated that the applicant is wanting to rezone the entire
property on the left side to GI.
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Krulik stated that this is a detailed map that shows the actual property location for
the boundaries. He stated that it shows the structures that will be part of the whole project
as well as the contours that needed to be added to this particular map at the final review,
which is completed by planning staff.
Krulik stated that the rezoning would be consistent with the Future Land Use Map.
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Commissioner Royster had concerns about the high traffic in that area, and for
safety of residents. Royster also voiced concerns about first responders in the area and
being up to date on what is going on. Duke Energy representative, Beth Townsend, stated
that Duke Energy has been working with the school system discussing the widening of the
road and adding a turning lane. She stated that Woodland Elementary is nearby. She stated
that Duke Energy has discussed with the school system that the trucks will not interfere
with school pick up and drop off times, as safety is their number one priority. She stated
that Duke Energy has training each year and they invite local first responders and law
enforcement to that training to ensure that all are aware of all information and kept up to
date.
There were no individuals appearing before the Board to speak in favor of CD-01-
24- A request by the Applicant and Property Owner, Duke Energy Progress, LLC for
Conditional District Rezoning Approval on a 297-acre vacant lot, located beside 1700
Dunnaway Rd., Tax Map A15 304, from R-Residential to GI- General Industrial.
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The following individuals appeared before the Board to speak in opposition of CD-
01-24- A request by the Applicant and Property Owner, Duke Energy Progress, LLC for
Conditional District Rezoning Approval on a 297-acre vacant lot, located beside 1700
Dunnaway Rd., Tax Map A15 304, from R-Residential to GI- General Industrial.
Julie Nye of 407 River Trace Drive, Rougemont stated that she is not in favor of
the rezoning. She stated that this is one more example where beautiful land in Person
County is getting rezoned for industrial purposes. She stated that the residents of Person
County are being asked to support a project that pollutes their water and their air, does not
lead to a large number of jobs, and ruins the roads.
Tracy Sexton of 453 Berman Clayton Road, Timberlake stated that Inside Climate
News reported on January 15, ten power utilities including Duke Energy, sent a letter to
the now EPA Administrator Lee Zeldin asking him to weaken environmental regulations
over coal ash and natural gas. She stated that these regulations help protect the citizens of
Person County who already suffer health consequences from having these plants operate
in our midst for decades. She stated that we need our air and water protected from toxic
chemicals. She asked the Board to not rush this rezoning. She asked that they hold Duke
Energy accountable in the following ways:
Prevent Duke Energy from using ash that is on site at the plants for purposes such
as landfill cover for new basins and then let it qualify as beneficial use, instead
make them continue to put coal ash in lined landfills.
Require Duke Energy to monitor their emissions through a third-party
representative and make those readings available to the public in real time, and
require them to stay below current EPA guidelines.
Make Duke Energy provide a timeline of when the coal ash plants will be
shuttered. This timeline should include a maximum number of months that the coal
ash can operate simultaneously with the natural gas. This arrangement should also
include stiff monetary penalties paid to the County if Duke Energy does not meet
these obligations.
Keep an eye on the lawsuit that the Town of Carrboro has filed against Duke
Energy and consider whether Person County should take a similar route.
Delay this rezoning and promote transparency.
She stated that the residents are counting on them to clean up the air and water.
She stated that the commissioners work for the citizens and not for a big powerful
lobbying company. She stated that the toxic heavy metals in coal ash are linked to cancer,
heart and thyroid disease, reproductive failure, and permanent brain damage in children.
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Juhi Modi of Cary stated that she is with a group called Appalachian Voices. She
stated that the group supports communities with access to clean air and clean water. She
stated that Appalachian Voices has been working alongside folks in Person County who are
concerned about the area becoming a sacrifice zone with all the polluting projects proposed
for this area. She requested that the Board delay the vote on Duke Energy’s application to
rezone the land until the public has a proper chance to review the application materials and
has more information about the plans for the Microsoft site, which would connect to plans
for the new gas plants. She stated that Duke Energy’s application was incomplete at the time
the Planning Board was considering it, and it seems to be complete now, however, the public
has not had enough time to review the materials. She stated that for nearly sixty years the
community has endured air pollution from the coal plant as well as groundwater
contamination. She stated that people in the area have experienced adverse health effects
from the pollution and contamination.
A motion was made by Commissioner Wilborn and carried 5-0 to close the public
hearing for CD-01-24- A request by the Applicant and Property Owner, Duke Energy
Progress, LLC for Conditional District Rezoning Approval on a 297-acre vacant lot,
located beside 1700 Dunnaway Rd., Tax Map A15 304, from R-Residential to GI- General
Industrial.
CONSIDERATION TO GRANT OR DENY CD-01-24-A REQUEST BY THE
APPLICANT AND PROPERTY OWNER, DUKE ENERGY PROGRESS, LLC FOR
CONDITIONAL DISTRICT REZONING APPROVAL ON A 297-ACRE VACANT
LOT, LOCATED BESIDE 1700 DUNNAWAY ROAD, TAX MAP A15 304, FROM
R-RESIDENTIAL TO GI-GENERAL INDUSTRIAL
A motion was made by Commissioner Ellixson and carried 4-1 to table this item
until the next meeting. Commissioner Wilborn voted in opposition.
2025 REAPPRAISAL UPDATE
Chairman Puryear addressed the audience and stated that the County
Commissioners are assigned the responsibility of overall governance of the County. He
stated that the County attempts to find the best available candidates to serve in the
management positions for each of these departments and to ensure that the department is
running smoothly and operating in the best interest of the citizens of Person County. He
stated that from time -to- time situations arise in a department where it becomes necessary
for the Board to take steps to evaluate the effectiveness and reliability of the services
being provided. He stated that this is one of those times that the Board must insert itself
being more involved in a department. He stated that the Tax office has recently completed
the four-year cycle of real property revaluation in Person County.
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Puryear stated that the Board has received countless phone calls and emails from
concerned citizens in reference to the revaluation. He stated that the Board is in agreement
that there are issues that must be addressed and corrected. He explained the appeals
process and how the Board of Equalization and Review hears those appeals. He
recognized the frustration, anger, despair, and sadness in the room as well as from others
related to the revaluations. He reassured all that the Board and tax staff are here to listen to
all who wish to express their concerns.
Tax Administrator Russell Jones presented the following:
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Commissioner Wilborn stated that she was reading through the General Statutes
related to the appraisal process and the Tax Administrator’s authority. She stated that she
believes that there is a duty of the citizen each year to list their taxes. She asked Jones to
explain that process. Russell stated that changes to real property need to be reported every
year in the month of January. He stated that citizens are required by law to report all
changes to real property, for example, adding a storage building, removal of a storage
building, and improving their property, to include new windows, new roof, etcetera. He
stated that even through it is required by law, most people do not report it to the tax office,
which makes their job at the tax office even more difficult. He stated that the more the tax
office knows about your property, the fairer it is going to be.
County Attorney T.C. Morphis, Jr. spoke in reference to the tax reappraisal and tax
rates. He stated that the Board cannot simply throw out reappraisal values. He stated that
the County has gone through a process. He stated that this evening Chairman Puryear and
Tax Administrator Jones have talked about the appeals process and how it is addressed.
He stated that the tax rate is something that the Board has control over, which is not
something that the Board can act on tonight. He stated that tonight is a listening session.
He stated that by State law, the only time that the Board can change the property tax rate is
when they adopt the annual budget. He stated that Person County’s fiscal year, like every
other county in the State, operates from July 1 of each year to June 30 of each year. He
stated that currently we are in the middle of budget season right now. He stated that
County staff will start working with County Commissioners to come up with the proposed
budget in a few weeks.
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Morphis stated that in a few months the draft budget would be ready, and at that
time it becomes a public record. He encouraged all to come look at it. He stated that
sometime in April or May the Board of Commissioners will have a hearing on the budget
that is required by State law. He stated that it is a public hearing where citizens will have
the opportunity to speak and express concerns. He stated that the Board would vote on the
budget and at that time they could choose to lower the tax rate or leave it the same. He
encouraged all to stay involved and wanted to make sure they understood the process.
INFORMAL COMMENTS:
Chairman Puryear stated that the Board would be waiving the ten-minute rule so
that everyone that would like to speak will have the time and opportunity to speak. He
stated that there will be no timer and no buzzer. He stated that he would like to ask that
anyone speaking be respectful of the time that they use, knowing that there are other
speakers waiting. He stated that if a speaker is still talking when they reach the five-
minute mark, he will give a general reminder to the speaker on how long they have been
speaking however, he would not stop them, as this is a listening session for the
Commissioners. He stated that there would be no dialogue between a speaker or the Board
of Commissioners, and advised when speaking to please address the Board as a whole, not
individual Commissioners. He stated that if a speaker does not follow these rules of
procedure, they will be given a warning, and if it happens a second tome, they would be
asked to return to their seat. He requested that the audience refrain from conversations so
that the speaker will not be distracted. He stated that this Board is dedicated to hearing
their concerns and truly appreciates everyone being here tonight. He gave the audience the
opportunity to sign up to speak if they had not already done so.
The following individuals appeared before the Board to make informal comments:
Larry Howell of 137 Roxdale Place, Roxboro expressed thanks to the Board for
allowing him to speak. He stated that he had concerns about the reappraisal that was
completed. He stated that he is 77 years old and on a fixed income. He stated that he had
concerns about young people as they do not have generational wealth nor good paying
jobs.
Peyton Humphries of 365 Dick Holeman Road, Timberlake stated that he is 80
years old and is on a fixed income. He expressed concerns related to the tax reappraisal
and urged the Board to make the right decision.
Ronald Pulliam of 636 Nora Poole Road, Roxboro stated that his property values
went up, his main property went up by 78% and his rental property went up over 100%.
He stated that he read the article in the paper and a few things bothered him. He stated the
comment about being revenue neutral and the comment about the appeals process is what
bothered him.
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Pulliam stated that it would be helpful to provide instructions to the public on how
to appeal or amend the reappraisal. He stated that he would highly recommend the County
go revenue neutral, to help with the sticker shock that all received with the reappraisals.
He stated that he has been receiving a lot of offers in the mail for his property from
outsiders. He asked if that is why property values are going up since outsiders are coming
in here buying property and paying more that their appraised value.
Theresa Matthews of 788 Huff Garett Road, Roxboro stated that this tax
revaluation has seemed to have upended the community at large. She stated that last year,
she went before the Board of Equalization and Review. She stated that they unanimously
voted to decrease her taxes, yet not utilizing the legitimate markers she had requested. She
stated, instead, there was a shifting of some numbers to achieve a lower valuation. She
stated that this methodology allowed for the effects of the same mistakes to be carried
forward to a new tax card, and that left a bad taste in her mouth. She stated that her 2024
reassessment debate pointed out the hundreds of thousands of dollars that were purposely
underassessed at a level that could not be ignored. She stated she was assured by the tax
manager that everyone’s taxes would be going up in 2025. She stated now that the
reappraisals have been done, she will have to appeal again, as her property now shows a
55.71% increase. She stated that her tax card reflects a harsh over assessment. She asked
the Board and the County Attorney to review the reappraisal process. She asked was it
possible to skip the informal review process and advance to the formal review.
James Coleman of 126 Schoolhouse Lane, Rougemont expressed thanks to the
Board for allowing him to speak. He stated that this country is in a spiral. He stated that he
has lived in several places in this country and he has seen the same things happening,
where cities and states are wanting more and more revenue from the people. He stated that
that is a good way of them to get that revenue, without considering the fact that here in
Person County, we have a growing population that is much older and retired. He stated
that their first thought when they receive the tax bill in the mail is, how am I going to pay
this on a fixed income. He stated that he has seen bidding wars in this county where
people are over bidding for houses and land, and that is affecting the reappraisals. He
stated that he has a piece of property that is worthless, as it is land-locked. He stated that
he granted his neighbor an easement on the property to build his septic system. He stated
that in this country, we continue to live outside our means, and this whole country is in
debt. He stated that if we do not get a grasp of how we run our budgets, we will not be
able to afford anything. He stated that the Board needs to take a serious look at the budget
when it comes out, look at the tax rate, and see where the money is being spent. He asked
what are the people in the County getting for their tax money, besides volunteer fire and
EMS.
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Mike Cooley of 341 River Gorge Run, Rougemont stated that in 1990 he bought a
little piece of land in southern Person County. He stated at that time he paid $7K for an
acre. He stated that he built his house on the land and spent $57K to build the house. He
stated then he built a detached garage and spent $20K. He stated that that every year his
property taxes go up a little bit. He stated that the value on the 2024 tax notice was $178K
for his little two bedroom, two bath house with a detached garage on just shy of an acre of
land. He stated that the tax notice he just received for the reappraisal of his property now
reflects it is worth $296K. He stated that he always pays his taxes on time. He stated that
he lives within ¾ miles from the Moriah Energy Center that just got crammed down
residents’ throats. He stated that in his small neighborhood, there are three new homes that
are humongous, and people pay above asking price. He stated why should he be punished
for that.
Katherine Fulkerson of 742 Robert Gentry Road, Timberlake expressed thanks to
the Board for the opportunity to speak. She stated that she appreciates how civil the
meeting is going. She stated that she has served on boards and commissions in Durham for
35 years. She stated that one of the reasons that she fled Durham and moved to Person
County was due to taxes. She stated that she and her husband built on farm land about 20
years ago. She stated that her husband is no longer amongst us. She stated that she is 77
years old and lives there by herself. She stated that her neighbor tends the hayfields that
are on her property. She stated that she has been foolish enough not to have that zoned as
farmland, sand it is currently zoned as residential. She stated that this whole process is
overwhelming. She stated that she would encourage the Board to give a liberal definition
of farmland because part of her property is farmland related to the hayfields, which her
neighbor feeds to his cattle. She stated on the rest of the property she harvests the deer and
turkeys that live there, as they eat her stuff, so she eats them. She stated that she would
like support for the appeals process, as she thinks the County will be getting a lot of them.
She stated that she would hope that there would be tax neutral valuations, for people like
her, on a fixed income.
Edward Bryan of 652 Hazel Lawson Road, Roxboro stated that he has gotten 78
names so far for the petition he started in protest of the tax reappraisals. He stated that
during November’s meeting, there were no individuals for or against this increase. He
stated that it clearly states that the County should not go over the 5% limit. He stated that
it has been like that for years, and being past practice, they must follow it. He asked if
there was an attorney that could override what Russell Jones has said or done. He asked
why is the Board trying to make up for lost money. He discussed other concerns, such as,
no new police cars, and the population of the County reflected wrong, that it is not 39,000
people, more like 100,000 people. He asked how much money does the County have, that
he has been trying to find that out. He stated he bets there is no money in the account, and
that is why taxes are going up. He stated that the people need a special meeting to get
together with their tax cards.
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Bryan stated that it is funny that the Board has meetings at 6:00 p.m., as people are
just coming home from work and haven’t eaten yet, He stated that the Board needs an
appropriate time to meet. He mentioned Robert Rules of Order and asked if the Board
follows by these rules.
Greg Humphries of 223 Leasburg Road, Roxboro stated that most of his questions
have already been answered this evening. He stated that he owns three properties and he
does not agree with the reappraisal that was done. He stated that this is real money and
people have to pay this when it comes due.
Donna Clay of 51 Estate Road, Semora thanked the Board for letting the public
speak. She stated that the financial impact would be felt with the increase. She stated that
she would have to think twice about buying that carton of eggs, with the also increased
price of gas, insurance, and everyday living expenses. She stated that she owns two
properties, one double-wide, and then a single-wide that is used for storage. She stated that
the double-wide has been valued at $519K, and the single-wide at $181K. She stated that
something has got to be done as she cannot afford this. She stated that the Board’s job is
for the taxpayers.
Robert Allen of 549 Old City Lake Road, Roxboro stated that he has four points
that he would like to make. The first, although the reevaluation is based on what was last
done four years ago, the increase really reflects increases from last year’s tax amount, in
some cases upwards of 50%, his was 60% from just his bill last year. Secondly, if the
reevaluation stays in place and the tax rate stays the same, what new services would we
see more of, sheriff’s deputies, firefighters, EMS, more funding for public schools, more
internet access, more roads maintenance, countywide trach pick-up. He stated what benefit
does increased revenue provide the citizens of Person County, or is the money used to pay
off inflation. Third, if you must keep the reevaluation in place, please consider making the
new budget to some degree revenue neutral, lower the tax rate because a high tax rate
combined with higher tax appraisals puts a strain on all of us, especially those on a fixed
income. He stated even with a lower tax rate, the bills this year will still be increased from
what they were last year. Fourth, he stated that he would like to ask that the appeals time
period be extended because it will be difficult to find real estate appraisers when many of
the citizens will be searching for one in order to appeal.
Larry Sigmon of 204 Deep Woods Trail, Roxboro stated that he has four properties
in Person County. He stated that he moved here in 2004. He stated that one of those
properties is on Charlie Jay Road, and due to the road closure with the Mega Park, that
property now only has one way in, and one way out. He stated that it is worthless land in a
flood zone, will not perc, and he bought it for strictly hunting. He stated that the property
value went from $23K last year to $53K this year. He stated that two other properties he
owns are on Gentry Dunkley Road and are also in flood zones. He stated both of these
properties went up 50-55%. He stated that he is disabled, retired, and lives on a fixed
income.
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Tabitha George of 5190 Pixley Pritchard Road, Timberlake expressed thanks to the
Board for letting people speak without the ten-minute time limit. She stated that last year
she went before the Board of Equalization and Review as the grade for her property was
lowered according to the board, that was reflected on her tax card at the time. She stated
after the reevaluation, her tax card was changed, and reflected the upgrade, but was noted
on the tax card as change to grade two per the Board of Equalization and Review. She
stated there was a note on the tax card in the notes section, but the grade on her tax card is
higher than that. She stated that she had concerns about that, and wonders if she has to file
an appeal every year. She stated that the tax card can be very confusing. She stated that
there are a lot of abbreviations on the tax card that people are not familiar with. She stated
that it could be useful if in the future there was a table of contents in the tax document that
states the tax rate, as well as a description of the classes or grades of houses.
Barry Fletcher of 160 Mill Hill Road, Roxboro thanked the Board for the
opportunity to speak. He stated that he bought 20-acres of land on 158 West as a buffer
zone, basically for noise or whatever. He stated that the value last year was twice what he
paid for it at the Courthouse, which was $122K. He stated that this year it was reevaluated
at $262K. He stated that he does not even know if the land percs, and he cannot list it as
farmland as it does not farm. He stated that his house went up about $60K on a lot
adjacent. He stated that he knows that Russell Jones does a good job and that he works for
the Board, and that the Board works for the citizens. He stated that with all the
subdivisions coming to the County, that he does not know how much money the County is
going to need to support it. He stated that the Board may need to look into getting a new
budget director or something to figure out how much money the County is going to need,
whether it remains revenue neutral or drop the tax rate lower than 72 cents per 100.
Dave Jeffreys of 314 S. Main Street, Roxboro stated that he has some vacant lots
behind his house that are landlocked and adjacent to a lot that has road front access on a
paved road. He stated that the Commissioners need to publish clear rules for successfully
challenging assessments. He stated that the rules need to define terms explicitly, clearly,
and state with certainty what criteria will result in an adjusted tax valuation rather than just
giving instructions for filing a challenge. He stated that way people do not have to go by
and waste tax staff’s time. He stated that revenue neutral is not going to solve the problem
with these wild evaluations, and that it would only work if everything was uniformly
evaluated.
Greg Dail of 1559 Surl Mount Tirzah Road, Timberlake stated that he came here
twenty years ago to raise four children. He stated that he left Durham County because it
was less expensive here. He stated that he is disabled, on Social Security, and cannot
afford tax increases. He stated that the income of people in Person County is not the same
as the income of people in Durham, Raleigh, and Johnston County.
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Ryan Stone of 792 Broach Road, Hurdle Mills stated that he is a local business
owner and that he and his family reside in Person County. He stated that he would really
prefer to keep his head down, run his business, and mind his own business. He stated that
as a business owner he understands taxes, and the need to increase prices. He stated that
he understands the concept of inflation. He stated that no one here this evening opposes
taxes, and they appreciate what our tax dollars go towards. He stated that he is not in
agreement with the exponential increases in property values. He stated that he does not
envy their jobs.
Brad Wesley of 3721 Burlington Road, Roxboro thanked the Board for hearing the
public speak this evening. He stated that he has been a lifelong resident of Person County
for the past 49 years. He stated that he brought his children and daughter-in-law with him
this evening. He stated that his entire life and marriage, they have had one saying in their
house, that they have not raised a single kid in their house, that they have been raising
adults. He stated that in the time that they were born and in raising those adults, they
raised them to appreciate things, to grow up to want to be homeowners, and to contribute
to the same way of life that he has known. He stated that his life has been hard work every
day. He stated that he is an unlimited licensed building contractor and a real estate broker
in NC and SC. He stated that during COVID in 2020, regardless of what your television
reports told you, inflation was anywhere from 30-40% to well over 100%, and those
numbers went up mid-construction. He stated as a builder, he had to juggle those numbers
and try to explain to people how in the world this was possible. He stated that his son and
daughter-in-law just moved in to their home just this past year. He stated that the house
cost them approximately $400K, and the tax value came back at $619K. He stated that he
fears for them that they will not experience home ownership as we have experienced it. He
stated that there is a lot of older people in the room who are going to be expelled from
their residence after working their entire lives to realize what is known as the American
Dream, which has turned into the American Nightmare. He stated that his father, who is
about to be 71 years old, has spent over 50 years building homes, speaks about retirement,
and with the tax increase, it is going to cost him $650/month minimum for the rest of his
life if he has no other bills, to live in his current residence. He stated that his father
developed a subdivision in Person County in 2006, contributing to the tax revenue. He
stated there is a pond located in the subdivision, referred to as common ground, and last
year was valued at $11K, this year it is valued at $93K. He stated that the people deserve
better. He stated that you want to do the right thing, throw this one out, and reappraise all
the County properties based on 90% of the properties and the people that live there and do
something fair for the people of Person County.
Brett Swanson of 624 Frank Street, Roxboro stated that he would like to appeal to
whoever has authority. He stated that he has worked very hard and would like to pass his
property down to his future children, if he decides to have any. He stated that he does not
want government services except for Fire and Emergency Services.
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Searie Yow of 30 Ellis Pleasant Drive, Leasburg stated that she understands the
reappraisal process and that no one is opposed to taxes to maintain Person County,
however, it feels like we are living on eminent domain property and prisoner to our own
decisions. She stated that she was impressed with Russell Jones and his presentation. She
asked the Board how do you justify increases and how do you value properties. She
advised that her 10-acre property that won’t perc, reappraised for $92K, and stated that is
unheard of.
There were no other individuals that expressed interest in speaking.
Commissioner Wilborn asked Jones if tax deferment for farmland could be
handled during the appeals process or is it a separate process altogether. Jones stated that
the application for farm use for the deferred taxes is normally due before the end of
January. He stated that the Board of Commissioners has the opportunity to accept late
applications. He stated that the rules for the deferment are set by the State.
Chairman Puryear asked about the informal appeal process. Jones stated that, yes,
the informal appeal process could be skipped and taken straight to the Board of
Equalization and Review. He stated that if you think that it is not going to do any good
speaking with the tax office, you are welcome to go directly to the Board of Equalization
and Review. He stated, however, you cannot go to the State unless you go through the
Board of Equalization and Review first.
Commissioner Wilborn asked Jones if there was some kind of support for you to
know what would be considered for an appeal. She stated that she assumes that if someone
came to the tax office, that staff would assist them. She stated that might be a benefit of
them going through the informal process before going to the Board of Equalization and
Review. Jones stated that staff would assist and that if someone comes in with the appeal
form and listed amount of increase or cannot afford to pay, that is not a valid reason for an
appeal, however, staff would have conversations with the public about why it should have
not gone up as much, etcetera. Wilborn mentioned the revenue neutral rate. Jones stated
that the Board must publish, as part of the budget adoption, a revenue neutral rate. He
stated that the Board can go lower than revenue neutral or higher than revenue neutral. He
stated that the Board must decide what services that they want to provide to the citizens
and what rate would support those services. He stated that the revenue neutral rate would
not make most people’s taxes not increase.
Vice-Chairman Thomas asked Jones for clarification on the timeline for appeals.
Jones stated that notices were mailed in January to property owners along with
instructions on how to appeal. He stated that the deadline to file an appeal is March 1,
2025. He stated that in February and March, informal hearings are done before the
appraisers by property owners. He stated that beginning in April, property owners who
filed an appeal, would go before the Board of Equalization and Review.
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Jones stated that property owners do have the right to appeal the decision of the
Board of Equalization and Review to the NC Property Tax Commission within 30 days.
He stated that the timeline along with instructions can be put on the County website for
the public.
Chairman Puryear asked the County Manager with assistance from the Public
Information Officer, to put all tax and appeals information out on all social media
platforms, websites, the Courier-Times, and to hold informal meetings with the public for
awareness and to help with the appeals process.
Commissioner Wilborn thanked Jones for his presentation and for explaining the
process. She thanked all in attendance for being here and for being engaged.
Commissioner Royster and Commissioner Ellixson both stated that they concur
with Wilborn. Ellixson advised all if the public had concerns or questions that they could
call or email him.
Vice-Chairman Thomas stated that he does not want to raise taxes.
DISCUSSION/ADJUSTMENT/APPROVAL OF CONSENT AGENDA:
A motion was made by Commissioner Wilborn and carried 5-0 to approve the
Consent Agenda with the following items:
A. January 21, 2025 Minutes
B. Budget Amendment #14- With Minor Correction
C. Report of Unpaid 2024 Real Estate Taxes
D. Advertisement of Unpaid 2024 Real Estate Taxes
E. Tax Adjustments for February 2025
F. Resolution Exempting Various Projects from G.S. 143-64.31
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NEW BUSINESS:
PERSON COUNTY PUBLIC LIBRARY NC COLLECTION PROJECT
Library Director Von Yeager presented the following:
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A motion was made by Chairman Puryear and carried 5-0 to approve funding for
the NC Collection Project and authorize a fund balance allocation from the American
Rescue Plan Fund in the amount of $31,440.79.
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APPOINTMENTS TO THE SPECIAL BOARD OF EQUALIZATION AND
REVIEW
Tax Administrator Russell Jones provided a brief description of the Board of
Equalization and Review. He stated that in 2013, the Board of Commissioners decided
that instead of hearing appeals themselves, they would appoint a special board. The Board
of Equalization and Review was established and members would serve a four-year term.
The Board of Equalization and Review consists of eight members, with three of the eight
members being alternates. He stated that the Board of Commissioners would select and
appoint the eight members as well as selecting which member would be chair. He stated
that he has reached out to all current members, and they all expressed interest in serving
another four-year term. He stated that the five fulltime members are Margaret Bradsher,
Larry King, David Newell, Sr., Jay Poindexter, and Kyle Puryear. He stated currently
there are only two alternates, PJ Gentry and Derrick Sims. He stated that the requirements
for someone to be appointed to this special board is that they must live in Person County,
be over the age of 21, and must be current on their taxes.
Chairman Puryear stated that he has spoken to each Commissioner to see if they
had an interest in serving on the Board of Equalization and Review as an alternate, and
Commissioner Wilborn was the only one who expressed interest. He stated that he has
spoken to two citizens who are very interested in serving, Susan Laws and Frank
Stoltmann.
A motion was made by Chairman Puryear and carried 5-0 to reappoint the five
fulltime members, appoint Margaret Bradsher as chair, remove the two existing alternates
PJ Gentry and Derrick Sims, and appoint Commissioner Sherry Wilborn, Susan Laws and
Frank Stoltmann as the three alternates to the Board of Equalization and Review.
County Manager Katherine Cathey advised that the Board of Equalization and
Review is a paid board. She stated that currently the reimbursement rate is set at $150 per
meeting for members of the Board of Equalization and Review, and $50 per meeting if the
member was also serving as a County Commissioner. She stated that it is up to the Board
of Commissioners to set the reimbursement rate.
A motion was made by Chairman Puryear and carried 5-0 to amend the
reimbursement rate and remove the $50 pay for County Commissioners serving on the
Board of Equalization and Review.
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APPOINTMENTS TO BOARDS AND COMMITTEES
Clerk to the Board Michele Solomon presented to the Board interested citizen
applications for consideration for appointment to the Local Emergency Planning
Committee (LEPC) and requested the Board to nominate for appointment as deemed
appropriate.
A motion was made by Commissioner Wilborn and carried 5-0 to appoint the
following individuals to the LEPC, David Hess as a representative for law enforcement,
Aron Lappin as a representative from the Roxboro-Person County Rescue Squad, Brandy
Lynch as a representative for economic development, and Kelly Snow as a representative
for print media
A motion was made by Chairman Puryear and carried 5-0 to appoint Tony Creson
and Elizabeth Townsend as representatives of a facility/local industry to the LEPC.
CHAIRMAN’S REPORT
Chairman Puryear expressed thanks to everyone in attendance for their patience,
and thanked those that spoke and stated that they had great ideas and concerns.
MANAGER’S REPORT
County Manager Katherine Cathey stated that at the end of the week applications
will be accepted for the new Civics Academy, and encouraged citizens to apply as a way
to become more engaged. She stated that the Civics Academy will allow the opportunity
for employees to come and make presentations to those enrolled in the academy. She
stated that in reference to the tax reappraisals, and continuing efforts for education, the
County will continue to share information over social media, the County website, and
utilizing the Courier-Times. She stated that she would work with Tax Administrator
Russel Jones on other ways that the County may be able to structure opportunities for
people to come and get assistance.
COMMISSIONER REPORTS/COMMENTS
Vice-Chairman Thomas thanked all for coming to the meeting and conducting
things civilly. He stated that the Board is on their side. He thanked Tax Administrator
Russell Jones for his time and presentation. He congratulated Person County native
Susan Claire Bailey on winning the title of Distinguished Young Woman of NC and stated
this is the first time in 29 years that Person County had a state winner.
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Commissioner Wilborn stated that she attended an EDC meeting, and it was a
really good meeting. She stated that she and Commissioner Royster attended a two-day
training in Winston-Salem with the School of Government and the NC Association of
County Commissioners about the Essentials of County Government. She stated there was
a lot of good and pertinent information shared at this training. She stated that she attended
the two-day board meeting this past Friday and Saturday for the NC Association of
County Commissioners. She stated that it was good to be in that environment with the
other Commissioners from across the state. She stated that it was good to hear testimony
from other Commissioners that we are not the only ones going through this revaluation
process.
Commissioner Royster thanked all for coming to the meeting and for being patient.
She stated to let the process work itself out. She stated that she and Commissioner
Wilborn attended the two-day Essentials of County Government training offered through
the School of Government in Winston-Salem this past week. She stated that in honor of
Black History Month she would like to recognize former Commissioners, Johnny
Lunsford, Ray Jeffers, and the late Curtis Bradsher.
Commissioner Ellixson expressed thanks to everyone in attendance for coming to
the meeting. He advised all to stay involved, do not give up on the process, and reach out
to him if needed. He stated that he attended the Kerr-Tar COG meeting via Zoom.
A motion was made by Vice-Chairman Thomas and carried 5-0 to enter into
Closed Sessions at 9:13 p.m.
CLOSED SESSION #1
A motion to enter into Closed Session #1 per General Statute 143-318.11(a)(4) for the
purpose of discussion of matters relating to the location or expansion of industries or other
businesses in the county (economic development) with the following individuals
permitted to attend: County Manager Katherine Cathey, Clerk to the Board
Michele Solomon, County Attorney T.C. Morphis, Jr., and Economic
Development Director Brandy Lynch.
CLOSED SESSION #2
A motion to enter into Closed Session #2 per General Statute 143-318.11(a)(3) for the
purpose to consult with the county attorney in order to preserve the attorney-client
privilege in matters related to the lawsuits Person County v. Yarboro with the following
individuals permitted to attend: County Attorney T.C. Morphis, Jr., County
Manager Katherine Cathey, and Clerk to the Board Michele Solomon
Chairman Puryear called the closed sessions to order at 9:16 p.m.
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A motion was made by Vice-Chairman Thomas and carried 5-0 to return to open
session at 9:33 p.m.
ADJOURNMENT:
A motion was made by Vice-Chairman Thomas and carried 5-0 to adjourn the
meeting at 9:34 p.m.
____________________________ ______________________________
Michele Solomon Kyle Puryear
Clerk to the Board Chairman