02-17-2026 Agenda Packet BOCNote: All Items on the agenda are for discussion and action as deemed appropriate by the board.
PERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
MEETING AGENDA
Person County Board of Commissioners
Budget Retreat
9 a.m. February 17, 2026
Person County Office Building Auditorium
CALL TO ORDER ...........................................................................................................................Kyle Puryear, Chairman
DISCUSSION/ADJUSTMENT/APPROVAL OF AGENDA
ITEM #1
DISCUSSION/ADJUSTMENT/APPROVAL OF CONSENT AGENDA ........................... .............Kyle Puryear, Chairman
A.December 22, 2025 Minutes (pg.3)
B.January 20, 2026 Minutes (pgs.4-9)
C.January 29, 2026 Minutes (pgs.10-12)
D.Budget Amendment #13 (pg.13)
E.Report of Unpaid 2025 Real Estate Taxes (pg.14)
F.Advertisement of Unpaid 2025 Real Estate Taxes (pg.15)
G.Tax Adjustments for February 2026 (pgs.16-35)
ITEM #2
Presentation of the Annual Comprehensive Financial Report
for Fiscal Year Ending June 30, 2025 (pg.36) ............................................................ Tracy Clayton, Chief Financial Officer
ITEM #3
Mid-Year Fiscal Updates (pgs.37-48) ..........................................................................Tracy Clayton, Chief Financial Officer
ITEM #4
Property Tax Revenue Preview (pgs.49-54).........................................................................Russell Jones, Tax Administrator
ITEM #5
Financial Model (pgs.55-61)…………………………………………………………Tracy Clayton, Chief Financial Officer
BREAK
ITEM #6
FY26 Budget Preview (pgs.62-70)....................................................................................Katherine Cathey, County Manager
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Note: All Items on the agenda are for discussion and action as deemed appropriate by the board.
ITEM #7
Closed Session ....................................................................................................................... .............Kyle Puryear, Chairman
A.Closed Session #1 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 following lawsuits: Person County
v.Reaves, Person County v. Yarboro, and Hot Rock Haulers v. Person County with the following individuals
permitted to attend: County Manager Katherine Cathey, Clerk to the Board Michele Solomon, and County
Attorney T.C. Morphis, Jr.
B.Closed Session #2 per General Statute 143-318.11(a)(6) for the purpose to discuss personnel with the
following individuals permitted to attend: County Manager Katherine Cathey, Clerk to the Board Michele
Solomon, and County Attorney T.C. Morphis, Jr.
ITEM #8
Economic Development Organizational Structure (pg.71).............................................. Katherine Cathey, County Manager
ITEM #9
Strategic Plan .(pgs.72-84)................................................................................................Katherine Cathey, County Manager
ITEM #10
Informal Comments ............................................................................................................... .............Kyle Puryear, Chairman
The Person County Board of Commissioners established a 10-minute segment which is open for informal comments and/or questions from citizens of this
county on issues, other than those issues for which a public hearing has been scheduled. The time will be divided equally among those wishing to comment.
It is requested that any person who wishes to address the Board, register with the Clerk to the Board prior to the meeting.
ITEM #11
Closing Remarks ................................................................................................................... .............Kyle Puryear, Chairman
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December 22, 2025
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PERSON COUNTY BOARD OF COMMISSIONERS December 22, 2025
MEMBERS PRESENT OTHERS PRESENT
Kyle Puryear Katherine M. Cathey, County Manager
Jason Thomas Michele Solomon, Clerk to the Board
Sherry Wilborn Al Andrews, County Attorney
Antoinetta Royster
Donald Long
The Board of Commissioners for the County of Person, North Carolina, met in
special session on Monday, December 22, 2025 at 1:00 p.m. in the Commissioners’
Boardroom 215 in the Person County Office Building located at 304 S. Morgan Street,
Roxboro, NC.
A motion was made by Vice-Chair Wilborn and carried 5-0 to enter into
Closed Session at 1:00 p.m. in accordance with NC General Statute 143-318.11(a)(3) to
discuss matters related to attorney-client privilege, N.C General Statute 143-318.11(a)(1)
to prevent the disclosure of information that is privileged or confidential pursuant to the
law of this State or of the United States, or not considered a public record within the
meaning of Chapter 132 of the General Statutes, and NC General Statute 143-318.11(a)(6)
to discuss matters related to personnel.
A motion was made by Vice Chair Wilborn and carried 5-0 to return to open
session at 3:42p.m.
ADJOURNMENT
A motion was made by Vice-Chair Wilborn and carried 5-0 to adjourn the meeting
at 3:42 p.m.
____________________________ ______________________________
Michele Solomon Kyle Puryear
Clerk to the Board Chairman
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(Draft Board minutes are subject to Board approval).
January 20, 2026
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PERSON COUNTY BOARD OF COMMISSIONERS January 20, 2026
MEMBERS PRESENT OTHERS PRESENT
Kyle Puryear Katherine M. Cathey, County Manager
Sherry Wilborn Michele Solomon, Clerk to the Board
Jason Thomas T.C. Morphis, Jr., County Attorney
Antoinetta Royster
Donald Long
The Board of Commissioners for the County of Person, North Carolina, met in
Regular session on Tuesday, January 20, 2026 at 9:00 a.m. in the Commissioners’
Boardroom 215 in the Person County Office Building located at 304 S. Morgan Street,
Roxboro, NC.
Chairman Puryear called the meeting to order and recognized a quorum was present.
Commissioner Thomas offered an invocation, and Commissioner Royster led the group in
the Pledge of Allegiance.
DISCUSSION/ADJUSTMENT/APPROVAL OF AGENDA:
A motion was made by Commissioner Thomas and carried 5-0 to approve the
agenda with the addition of Closed Session #2 pursuant to NC General Statute 143-
318.11(a)(1) to prevent the disclosure of information that is privileged or confidential
pursuant to the law of this State or of the United States, or not considered a public record
within the meaning of Chapter 132 of the General Statutes, and Closed Session #3
pursuant to NC General Statute 143-318.11(a)(3) for attorney-client privilege in matters
related to the following lawsuits: Burrell v. Wilborn, Person County v. Reaves, Person
County v. Yarboro, and Hot Rock Haulers v. Person County
INFORMAL COMMENTS:
The following individuals appeared before the Board to make informal comments.
Amy Daniel of 1828 Leasburg Road, Roxboro stated that SeaFest at the Palace
will be held in June at Palace Pointe. She stated that this is a large-scale fundraising event
supporting NC Veterans Outdoors (NCVO), which is a veteran-to-veteran organization
focused on reconnecting veterans through outdoor activities and community engagement.
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January 20, 2026
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Daniel requested inclusion on the next Board agenda to discuss county
partnership/support; noted ongoing coordination with Person Veterans Council, American
Legion, local media, and donors. She emphasized Person County’s high percentage of
resident veterans and her lifelong connection to veteran support.
Jada Garnett of 711 Leasburg Road, Lot 15, Roxboro spoke on her personal
experience in the County’s child welfare system and concerns raised following a prior
public comment. She reported feeling unsupported after the previous meeting; stated that
subsequent record review revealed that one current commissioner had served as the DSS
social worker involved in her removal from the home. She stated that multiple
current/former youth in custody reported abuse in foster placements; expressed concerns
over meeting access and support persons being excluded from meetings; and asked for
assurance that she may meet with County staff with support present. She raised questions
about funds she believes were due to her prior to aging out and requested an update and
timeline on locating any such funds. She asked the Board to investigate County child
welfare/family services processes and impacts on children and families.
Amanda Wallace, Founder, Operation Stop CPS of Durham continued advocacy
regarding the death of Kemari Morgan, allegedly while in an unlicensed foster home
under Person County DSS placement. She urged the Board to consider departmental
recommendations regarding reunification for Briauna Morgan’s children. She asserted that
DSS recommendations strongly influence court outcomes and that recommending
reunification could resolve pending custody issues. She raised objections to limitations on
participation of community support persons in County meetings, and requested action on a
public records request reported as six months overdue. She characterized the system as
failing families and urged deeper examination of historical context and funding priorities.
DISCUSSION/ADJUSTMENT/APPROVAL OF CONSENT AGENDA:
A motion was made by Vice- Chair Wilborn and carried 5-0 to approve the
Consent Agenda with the following items:
A. January 5, 2026, Minutes
B. Budget Amendment # 12
C. Personnel Policy Amendment
D. Written Decision Approving Special Use Permit Application SUP-04-25
E. Human Services Advisory Committee Term Lengths
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January 20, 2026
3
NEW BUSINESS:
ECONOMIC DEVELOPMENT ORGANIZATIONAL STRUCTURE
County Manager Katherine Cathey stated that at the Board’s prior meeting, staff
were asked to bring back details regarding the process for participating in the Local
Governmental Employees’ Retirement System (LGERS) in the event the Economic
Development Commission (EDC) were to assume responsibilities currently held by the
County’s Economic Development Department, with employees transitioning from County
to an independent public authority model. She stated the following:
o The EDC must adopt a resolution requesting to join LGERS;
o Employees of the EDC must vote on membership—majority approval
required;
o County staff must compile financials (prior years and projections) to
support LGERS application review;
o A surety is required for certain non-taxing authorities, roughly estimated
(by staff) to be 1–2 years of payroll (working estimate of $200,000–
$400,000 to be finalized by LGERS actuaries);
o Timeline is tight: to begin participation July 1, applications are considered
at the April Board of Trustees meeting with materials due by February 28,
2026.
Discussion ensued by the Board to include the following:
o Commissioners noted that, beyond the LGERS mechanics, broader issues
remain: future funding of an authority structure, roles among economic
development partners (including PCBIC) and other stakeholders, and the
feasibility of completing all work by February 28 given other County
business.
o That this is valuable groundwork for potential next-year implementation if
not feasible in 2026.
It was the consensus of the Board to schedule the organizational discussion, along
with the EDC, and add it to the agenda for the Commissioners’ Annual Retreat at the
second February meeting.
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January 20, 2026
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CHAIRMAN’S REPORT
Chairman Puryear had no report.
MANAGER’S REPORT
County Manager Katherine Cathey stated that staff are tracking potential snow and
winter weather impacts this weekend via National Weather Service briefings. She stated
that communications will be issued, as needed, regarding County winter weather plans and
any service changes.
COMMISSIONER REPORTS/COMMENTS
Vice-Chair Wilborn stated that the Housing Summit will take place on January 29,
2026 at 4:00 p.m. at the American Legion, located at 218 Chub Lake Street. She indicated
that the space was donated and was at no cost to the County. She cited a Triangle Business
Journal analysis, “Paycheck Patterns” highlighting Granville County’s high average wages
tied to manufacturing concentration, reiterating the importance of industry
recruitment/support in expanding Person County’s tax base. She provided a local tax base
snapshot and stated that 10 of the county’s highest taxpayers are manufacturers; 3 of 10
are utilities.
Commissioner Thomas reported confirmation that Mr. Wright was found alive and
commended all involved in the search effort.
Commissioner Royster responded to concerns and allegations made during Public
Comment. She spoke from professional experience as a social worker, affirming
commitment to child safety and acknowledging concerns about foster care quality. She
noted that there are situations in which recommendations for reunification or continued
care can differ from judicial decisions. She stated that she attended MLK Prayer Breakfast
(Person County Ministerial Alliance) and MLK Noonday Service (Committee on the
Affairs of Black Citizens) and reflected on Dr. King’s legacy and commitment to unity,
peace, justice, and equality. She asked staff to review warming center options during cold
conditions and consider DSS facility utilization procedures (as applicable). She
encouraged support for India Pettiford of Person County appearing on American Idol
Monday, January 26, 2026.
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Commissioner Long reported attendance at multiple meetings and events January
6–19, to include the Recreation Board Meeting, Planning Board Meeting, Commissioner
Training, and MLK Breakfast. He echoed interest in warming center planning. He
discussed Roxboro Community Development Corporation inquiries and requested
audits/reviews previously asked for.
A motion was made by Commissioner Thomas and carried 5-0 to enter into
Closed Sessions at 9:31 a.m.
Chairman Puryear called the closed sessions to order at 9:35 a.m.
CLOSED SESSION #1
A motion to enter into Closed Session #1 per General Statute 143-318.11(a)(5) to establish, or
to instruct the public body's staff or negotiating agents concerning the position to be taken by or on
behalf of the public body in negotiating (i) the price and other material terms of a contract
or proposed contract for the acquisition of real property by purchase, option, exchange, or
lease; or (ii) the amount of compensation and other material terms of an employment
contract or proposed employment contract 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)(1) to prevent the
disclosure of information that is privileged or confidential pursuant to the law of this State
or of the United States, or not considered a public record within the meaning of Chapter
132 of the General Statutes with the following individuals permitted to attend: County
Manager Katherine Cathey, Clerk to the Board Michele Solomon, County Attorney T.C. Morphis,
Jr., Assistant County Manager/Human Services Director Brian Hart, and DSS Deputy Director
Kristy Perry.
CLOSED SESSION #3
A motion to enter into Closed Session #3 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 following lawsuits: Burrell v. Wilborn, Person County v.
Reaves, Person County v. Yarboro, and Hot Rock Haulers v. Person County with the
following individuals permitted to attend: County Manager Katherine Cathey, Clerk to the Board
Michele Solomon, and County Attorney T.C. Morphis, Jr.
January 20, 2026
5
8
January 20, 2026
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A motion was made by Commissioner Royster and carried 5-0 to return to open
session at 10:24 a.m.
ADJOURNMENT
A motion was made by Vice-Chair Wilborn and carried 5-0 to adjourn the meeting
at 10:25 a.m.
____________________________ ______________________________
Michele Solomon Kyle Puryear
Clerk to the Board Chairman
(Draft Board minutes are subject to Board approval).
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January 29, 2026
1
PERSON COUNTY BOARD OF COMMISSIONERS January 29, 2026
MEMBERS PRESENT OTHERS PRESENT
Kyle Puryear Katherine M. Cathey, County Manager
Sherry Wilborn Michele Solomon, Clerk to the Board
Jason Thomas
Antoinetta Royster
Donald Long
The Board of Commissioners for the County of Person, North Carolina, met in a
joint session with the Person County Economic Development Commission, Person County
School Board, and Roxboro City Council for the Person County Housing Summit on
Thursday, January 29, 2026 at 4:00 p.m. at the American Legion Hall, located at 218
Chub Lake Street, Roxboro, NC.
Chairman Puryear called the Person County Board of Commissioners meeting to
order and recognized a quorum was present. Chairman Dr. Scott McKinney called the
Person County Economic Development Commission meeting to order and recognized a
quorum was present. There was no quorum present for the Person County Board of
Education or the Roxboro City Council.
Creative Economic Development Consulting, LLC Founder and CEO Crystal
Morphis facilitated the Person County Housing Summit. Topics discussed included the
following:
Overview of Housing Market and Best Practices
Housing Development Update
Teacher Housing Project Update
Person County’s Constraints and Opportunities Addressing Housing Needs
The following is a summary of the Housing Summit, provided by Morphis:
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January 29, 2026
2
11
January 29, 2026
3
ADJOURNMENT
A motion was made by Commissioner Thomas and carried 5-0 to adjourn the
Person County Board of Commissioners meeting at 5:53 p.m. followed by a motion made
by Vice-Chairman Philip Allen with the Person County Economic Development
Commission to adjourn the Person County Economic Development Commission.
____________________________ ______________________________
Michele Solomon Kyle Puryear
Clerk to the Board Chairman
(Draft Board minutes are subject to Board approval).
12
2/2/2026
Dept./Acct No.Department Name Amount
Incur / (Decr)
EXPENDITURES General Fund
Public Safety 7,792
REVENUES General Fund
Other Revenue 7,792
EXPENDITURES Capital Investment Reserve Fund
Schools Lottery Expense 529,067
REVENUES Capital Investment Reserve Fund
Lottery Proceeds 529,067
EXPENDITURES 2024 LOB's Fund
Contingency (71,014)
PI-MRF Merger Improvements 71,014
Explanation:
Account Number Account Description
$Revenues
incr. (decr.)
(cr.) dr.
$Expenditures
incr. (decr.)
dr. (cr.)
100-389890 Misc Revs: Insurance Proceeds 7,792
1004310-435300 Sheriff: Maint & Repair/Vehicles 7,792
21060-359130 CIF Fund: Lottery Proceeds 529,067
2105911-462800 CIF Fund: School Lottery Projects 529,067
4404260-599100 2024 LOBs Fund: Contingency (71,014)
4404260-558340 2024 LOBs Fund: PI/MRF Merger & Renovation 71,014
Totals 536,859 536,859
BUDGET AMENDMENT #13
Appropriating ($7,792) in insurance proceeds for Sheriff's Office vehicle repairs; recognizing lottery proceeds
approved in the current year by the Department of Public Instruction for new projects in the Capital
Investment Fund ($529,067); and utilizing 2024 LOBs Project contingency funds (-$71,014) to support
remaining expenditures for the PI/MRF Merger & Renovation Project ($71,014).
BUDGET ADJUSTMENT DETAIL
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AGENDA ABSTRACT
Meeting Date:
February 17, 2026
Agenda Title:
Report of Unpaid Taxes
Summary of Information:
G.S. 105-369(a) requires that Tax Collector report to the Board the amount of unpaid 2025 taxes
that are a lien on real property during the first meeting in February. This is simply a checkpoint
for the Board as to the progress that the Tax Office is making on collections and a way to alert
the Board if collections are down.
As of January 23, 2026, our overall collection rate was 94.05%.
Unpaid county real property taxes for tax year 2025 of $ 2,570,669.08 with 3,334 bills due.
Financial Impact:
Assists in obtaining higher final tax collection rate.
Recommended Action:
Accept the report.
Submitted By:
Russell Jones, Tax Administrator
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AGENDA ABSTRACT
Meeting Date:
February 17, 2026
Agenda Title:
Advertisement of Unpaid Real Estate Taxes
Summary of Information:
A motion is required to order the advertisement and set the advertisement date for delinquent
2025 real property taxes. The Tax Office requests the order to advertise date be set to March 5,
2026.
The newspaper advertisement is required under G.S. 105-369(c) and can be placed anytime
between March 1st and June 30th. This is a great collection tool, and the sooner we advertise,
the better our final collection rate will be. The cost of the advertisement is charged to the
delinquent real estate bills.
Financial Impact:
Assists in obtaining higher final tax collection rate.
Recommended Action:
Set the advertisement date for March 5, 2026.
Submitted By:
Russell Jones, Tax Administrator
15
AGENDA ABSTRACT
Meeting Date:
February 17, 2026
Agenda Title:
Tax Adjustments for February 2026
Summary of Information:
Attached please find the tax releases and motor vehicle pending refunds:
1. February 2026 tax releases
2. February 2026 North Carolina Vehicle Tax System (NCVTS) pending refunds
Financial Impact:
Assists in obtaining higher final tax collection rate.
Recommended Action:
Accept reports and authorize refunds.
Submitted By:
Russell Jones, Tax Administrator
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RUN DATE: 1/23/2026 9:49 AM RELEASES REPORT
Person County
NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT
54511301 2025-26754 DY: RP:A89 91 SA 11/3/2025 2:49:51 PM
SCHULZ JONN M
EXEMPTION ADDED C ADVLTAX 45,000.00 283.50
EXEMPTION ADDED FIREADVLTAX 45,000.00 18.00
EXEMPTION FOR 2025 SHOULD HAVE
STAYED HOUSE BURNED 03/19/25
TOTAL RELEASES:301.50
13792102 2025-38250 DY: PERSONAL PROPERTY RH 11/3/2025 2:54:38 PM
PIEDMONT MAINTENANCE & SVCS INC
LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 268,943.00 1,694.34
LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 268,943.00 107.58
IRP VEH DOUBLE BILLED TOTAL RELEASES:1,801.92
7873302 2025-15684 DY:0RP:10 58 RH 11/4/2025 8:50:32 AM
BLACKWELL ANDREW CLIFTON LIFE
EST
EXEMPTION ADDED C ADVLTAX 74,579.00 469.85
EXEMPTION ADDED CI50ADVLTAX 74,579.00 559.34
ADD SR EXEMPTION F25 TOTAL RELEASES:1,029.19
7934303 2025-795 DY: RP:A100 12 RH 11/4/2025 9:01:36 AM
BOYD CARL LEWIS
EXEMPTION ADDED C ADVLTAX 59,383.00 374.11
EXEMPTION ADDED FIREADVLTAX 59,383.00 23.75
SR EXEMP F2025 TOTAL RELEASES:397.86
19915301 2025-13441 DY:0RP:80 3 RH 11/4/2025 9:08:08 AM
BLACK ANDREW THOMAS
EXEMPTION ADDED C ADVLTAX 44,920.00 283.00
EXEMPTION ADDED FIREADVLTAX 44,920.00 17.97
ADD SR EXEMP F25 TOTAL RELEASES:300.97
19791301 2025-19137 DY: RP:A1 19 SA 11/4/2025 9:08:44 AM
MONTAGUE JIMMY D
EXEMPTION ADDED C ADVLTAX 26,416.00 166.42
EXEMPTION ADDED FIREADVLTAX 26,416.00 10.57
ADD SR EXEMPT F/25 TOTAL RELEASES:176.99
9971301 2025-12271 DY:0RP:69 82 RH 11/4/2025 9:10:18 AM
BRADSHER DENISE LOVE
EXEMPTION ADDED C ADVLTAX 70,076.00 441.48
EXEMPTION ADDED CI50ADVLTAX 70,076.00 525.57
ADD SR EXMP F2025 TOTAL RELEASES:967.05
12760301 2025-20224 DY:0RP:A84 95 RH 11/4/2025 9:30:14 AM
BROGDON MARIE C
EXEMPTION ADDED C ADVLTAX 47,708.00 300.56
EXEMPTION ADDED FIREADVLTAX 47,708.00 19.08
ADD SR EXMP F2025 TOTAL RELEASES:319.64
27116301 2025-20882 DY:0RP:A62 105 RH 11/4/2025 9:32:21 AM
BRYAN JAMES R
EXEMPTION ADDED C ADVLTAX 85,876.00 541.02
EXEMPTION ADDED FIREADVLTAX 85,876.00 34.35
ADD SR EXMP F2025 TOTAL RELEASES:575.37
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RUN DATE: 1/23/2026 9:49 AM RELEASES REPORT
Person County
NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT
4236301 2025-7735 DY:0RP:A72 1A RH 11/4/2025 9:37:00 AM
CLAYTON BRYCE ESTATE
EXEMPTION ADDED C ADVLTAX 79,076.00 498.18
EXEMPTION ADDED FIREADVLTAX 79,076.00 31.63
AD SR EXMP F2025 TOTAL RELEASES:529.81
27301 2025-15515 DY:0RP:A92 106 RH 11/4/2025 9:41:16 AM
CLEMENTS LINDA G
EXEMPTION ADDED C ADVLTAX 65,272.00 411.21
EXEMPTION ADDED FIREADVLTAX 65,272.00 26.11
ADD SR EXMP F2025 TOTAL RELEASES:437.32
34338301 2025-12625 DY:0RP:90 3 RH 11/4/2025 9:45:39 AM
CLAYTON TINNA MARIE
EXEMPTION ADDED C ADVLTAX 69,228.00 436.14
EXEMPTION ADDED FIREADVLTAX 69,228.00 27.69
ADD SR EXEMP F2025 TOTAL RELEASES:463.83
24334301 2025-11294 DY:0RP:23 14 RH 11/4/2025 9:48:39 AM
INFANTE HERNAN GAMEZ
EXEMPTION ADDED C ADVLTAX 87,190.00 549.30
EXEMPTION ADDED CI50ADVLTAX 87,190.00 653.93
ADD SR EXEMP F2025 TOTAL RELEASES:1,203.23
25997301 2025-20885 DY:0RP:A62 108 RH 11/4/2025 9:53:25 AM
GLENN CARL D
EXEMPTION ADDED C ADVLTAX 83,884.00 528.47
EXEMPTION ADDED FIREADVLTAX 83,884.00 33.55
ADD SR EXMP F2025 TOTAL RELEASES:562.02
76280301 2025-18501 DY:0RP:A92 71 SA 11/4/2025 9:54:21 AM
MUELLER GLEN JOHN
EXEMPTION ADDED C ADVLTAX 45,000.00 283.50
EXEMPTION ADDED FIREADVLTAX 45,000.00 18.00
ADDED SR EXEMPT F/25 TOTAL RELEASES:301.50
30518302 2025-15218 DY:0RP:107 7 SA 11/4/2025 10:00:39 AM
LARUE-MUMFORD JUDY
EXEMPTION ADDED C ADVLTAX 109,588.00 690.40
EXEMPTION ADDED CI50ADVLTAX 109,588.00 821.91
ADDED SR EXEMPT F/25 TOTAL RELEASES:1,512.31
51379301 2025-22334 DY:0RP:A72 228 RH 11/4/2025 10:03:36 AM
HALE WALTER
EXEMPTION ADDED C ADVLTAX 45,000.00 283.50
EXEMPTION ADDED FIREADVLTAX 45,000.00 18.00
ADD SR EXMPT F2025 TOTAL RELEASES:301.50
77724301 2025-14520 DY:0RP:11 60 SA 11/4/2025 10:08:10 AM
O'BRIANT MICHAEL DANIEL
EXEMPTION ADDED C ADVLTAX 56,621.00 356.71
EXEMPTION ADDED CI50ADVLTAX 56,621.00 424.66
ADDED SR EXEMPT F/25 TOTAL RELEASES:781.37
12384301 2025-11285 DY:0RP:9 11B RH 11/4/2025 10:09:42 AM
HARRIS ROSALIND F LIFE ESTATE
EXEMPTION ADDED C ADVLTAX 87,842.00 553.4018
RUN DATE: 1/23/2026 9:49 AM RELEASES REPORT
Person County
NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT
EXEMPTION ADDED CI50ADVLTAX 87,842.00 658.82
ADD SR EXMPT F2025 TOTAL RELEASES:1,212.22
35153301 2025-11957 DY: RP:42 68 SA 11/4/2025 10:23:18 AM
OBRIEN THELMA
EXEMPTION ADDED C ADVLTAX 51,447.00 324.12
EXEMPTION ADDED CI50ADVLTAX 51,447.00 385.85
ADDED SR EXEMPTION F/25 TOTAL RELEASES:709.97
59866301 2025-8931 DY:0RP:18 16 SA 11/4/2025 10:31:57 AM
OWENS DEBORAH
EXEMPTION ADDED C ADVLTAX 91,952.00 579.30
EXEMPTION ADDED CI50ADVLTAX 91,952.00 689.64
ADDED SR EXEMPTION F/25 TOTAL RELEASES:1,268.94
45442301 2025-17629 DY:0RP:A71 151 RH 11/4/2025 10:33:00 AM
KIMBALL KEITH
EXEMPTION ADDED C ADVLTAX 27,495.00 173.22
EXEMPTION ADDED FIREADVLTAX 27,496.00 11.00
ADD SR EXMP F2025 TOTAL RELEASES:184.22
35792303 2025-22491 DY:0RP:35 92 SA 11/4/2025 10:36:33 AM
PAYLOR VICKY A
EXEMPTION ADDED C ADVLTAX 101,876.00 641.82
EXEMPTION ADDED CI50ADVLTAX 101,876.00 764.07
ADDED SR EXEMPTION F/25 TOTAL RELEASES:1,405.89
76691301 2025-10900 DY:0RP:34 73 SA 11/4/2025 10:44:46 AM
PENA LUIS BALMORE JR
EXEMPTION ADDED C ADVLTAX 45,000.00 283.50
EXEMPTION ADDED CI50ADVLTAX 45,000.00 337.50
ADDED VET EXPEMPTION F/25 TOTAL RELEASES:621.00
20838301 2025-20725 DY:0RP:A84 101 RH 11/4/2025 11:03:55 AM
LOCKLEAR GARLAND
EXEMPTION ADDED C ADVLTAX 60,977.00 384.16
EXEMPTION ADDED FIREADVLTAX 60,977.00 24.39
ADD SR EXMP F2025 TOTAL RELEASES:408.55
9761301 2025-16791 DY:0RP:A69 152 RH 11/4/2025 11:12:27 AM
MCCOY JACKIE
EXEMPTION ADDED C ADVLTAX 62,201.00 391.87
EXEMPTION ADDED FIREADVLTAX 62,201.00 24.88
ADD SR EXMPT F2025 TOTAL RELEASES:416.75
7622303 2025-26393 DY:0RP:A67 231 RH 11/4/2025 11:24:22 AM
MARIN JUAN
EXEMPTION ADDED C ADVLTAX 207,971.00 1,310.22
EXEMPTION ADDED FIREADVLTAX 207,971.00 83.19
ADD SR EXMPT F2025 TOTAL RELEASES:1,393.41
4475302 2025-4684 DY: RP:A108 23 SA 11/4/2025 11:44:06 AM
OAKLEY FRED L
EXEMPTION ADDED C ADVLTAX 63,298.00 398.78
EXEMPTION ADDED FIREADVLTAX 63,298.00 25.32
ADDED SR EXEMPTION F/25 TOTAL RELEASES:424.10
19
RUN DATE: 1/23/2026 9:49 AM RELEASES REPORT
Person County
NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT
9984301 2025-817 DY: RP:A27 39 RH 11/4/2025 11:53:01 AM
BRIGGS WILLIAM DANIEL
EXEMPTION ADDED C ADVLTAX 96,188.00 605.98
EXEMPTION ADDED FIREADVLTAX 96,188.00 38.48
ADD SR EXMPT F25 TOTAL RELEASES:644.46
9580301 2025-12061 DY:0RP:105 58 RH 11/4/2025 11:58:53 AM
HOWERTON JOANNE B
EXEMPTION ADDED C ADVLTAX 118,552.00 746.88
EXEMPTION ADDED FIREADVLTAX 118,552.00 47.42
ADD SR EXMPT F2025 TOTAL RELEASES:794.30
3568301 2025-124 DY: RP:A46 3 RH 11/4/2025 12:02:58 PM
MARTIN ROY
EXEMPTION ADDED C ADVLTAX 56,687.00 357.13
EXEMPTION ADDED FIREADVLTAX 56,687.00 22.67
ADD SR EXMPT F2025 TOTAL RELEASES:379.80
37616301 2025-20379 DY: RP:A79 182 SA 11/4/2025 12:04:01 PM
PETERS MICHAEL K SR
EXEMPTION ADDED C ADVLTAX 152,557.00 961.11
EXEMPTION ADDED FIREADVLTAX 152,557.00 61.02
ADDED SR EXEMPTION F/25 TOTAL RELEASES:1,022.13
9457302 2025-8103 DY:0RP:A71 15 RH 11/4/2025 12:05:15 PM
HUMPHRIES STELLA LIFE ESTATE
EXEMPTION ADDED C ADVLTAX 71,359.00 449.56
EXEMPTION ADDED FIREADVLTAX 71,359.00 28.54
ADD SR EXMPT F25 TOTAL RELEASES:478.10
19915303 2025-11353 DY:0RP:80 3 1 SA 11/4/2025 12:08:51 PM
BLACK ANDREW THOMAS
EXEMPTION ADDED C ADVLTAX 77,366.00 487.41
EXEMPTION ADDED FIREADVLTAX 77,366.00 30.95
ADDED SR EXEMPTION F/25 TOTAL RELEASES:518.36
45200303 2025-13533 DY:0RP:49 63 SA 11/4/2025 12:13:35 PM
ROBERSON YOLANDA R & OTHERS
EXEMPTION ADDED C ADVLTAX 23,207.00 146.20
EXEMPTION ADDED CI50ADVLTAX 23,207.00 174.05
ADDED SR EXEMPTION F/25 TOTAL RELEASES:320.25
67787301 2025-11010 DY: RP:77 10 1 RH 11/4/2025 12:16:48 PM
GOODS JAMES LIFE ESTATE
EXEMPTION ADDED C ADVLTAX 73,449.00 462.73
EXEMPTION ADDED FIREADVLTAX 73,449.00 29.38
ADD SR EXMPT F25 TOTAL RELEASES:492.11
2885301 2025-4821 DY:0RP:A107 16 SA 11/4/2025 12:24:05 PM
SIMPSON MELVIN L LIFE ESTATE
EXEMPTION ADDED C ADVLTAX 61,459.00 387.19
EXEMPTION ADDED FIREADVLTAX 61,459.00 24.58
ADDED SR EXEMPTION F/25 TOTAL RELEASES:411.77
1960301 2025-13808 DY:0RP:77 12 SA 11/4/2025 12:31:33 PM
SLAUGHTER RUFUS O JR
EXEMPTION ADDED C ADVLTAX 45,000.00 283.5020
RUN DATE: 1/23/2026 9:49 AM RELEASES REPORT
Person County
NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT
EXEMPTION ADDED FIREADVLTAX 45,000.00 18.00
ADDED EXEMPTION F/25 TOTAL RELEASES:301.50
18013302 2025-20168 DY:0RP:93 68 SA 11/4/2025 12:35:54 PM
SMITH BERTIS MARIE LIFE ESTATE
EXEMPTION ADDED C ADVLTAX 55,203.00 347.78
EXEMPTION ADDED FIREADVLTAX 55,206.00 22.08
ADDED EXEMPTION F/25 TOTAL RELEASES:369.86
2442301 2025-11784 DY:0RP:13 33 RH 11/4/2025 12:36:10 PM
JOHNSON KATHY J
EXEMPTION ADDED C ADVLTAX 0.00 371.11
EXEMPTION ADDED CI50ADVLTAX 0.00 441.80
SR EXMPT ADDED F25 TOTAL RELEASES:812.91
15719301 2025-242 DY:0RP:A58 56 RH 11/4/2025 12:42:31 PM
LUNSFORD STELLA M
EXEMPTION ADDED C ADVLTAX 83,671.00 527.13
EXEMPTION ADDED FIREADVLTAX 83,671.00 33.47
ADD SDR EXMPT F25 TOTAL RELEASES:560.60
44425301 2025-14502 DY:0RP:43 29 SA 11/4/2025 12:46:55 PM
WALKER RANDY LEE
EXEMPTION ADDED C ADVLTAX 89,271.00 562.41
EXEMPTION ADDED CI50ADVLTAX 89,271.00 669.53
ADDED EXEMPTION F/25 TOTAL RELEASES:1,231.94
21584301 2025-8777 DY:0RP:98 12 SA 11/4/2025 12:52:37 PM
WALKER STONEY LEE LIFE ESTATE
EXEMPTION ADDED C ADVLTAX 127,476.00 803.10
EXEMPTION ADDED FIREADVLTAX 127,476.00 50.99
ADDED EXEMPTION F/25 TOTAL RELEASES:854.09
21491301 2025-2756 DY:0RP:A67 35 RH 11/4/2025 12:56:17 PM
MARIN BARBARA MONTAGUE &
OTHERS
EXEMPTION ADDED C ADVLTAX 47,779.00 301.01
EXEMPTION ADDED FIREADVLTAX 47,779.00 19.11
ADD SR EXMPT F2025 TOTAL RELEASES:320.12
55277301 2025-20680 DY:0RP:113 98 SA 11/4/2025 12:56:41 PM
WATSON RALPH H
EXEMPTION ADDED C ADVLTAX 45,000.00 283.50
EXEMPTION ADDED FIREADVLTAX 45,000.00 18.00
ADDED EXEMPTION F/25 TOTAL RELEASES:301.50
64928301 2025-1935 DY:0RP:A34 30 SA 11/4/2025 1:02:34 PM
WILLIAMS LAWRENCE B
EXEMPTION ADDED C ADVLTAX 72,242.00 455.12
EXEMPTION ADDED FIREADVLTAX 72,242.00 28.90
ADDED EXEMPTION F/25 TOTAL RELEASES:484.02
21061301 2025-23010 DY:0RP:A17 117 SA 11/4/2025 1:11:08 PM
SMITH JERRY LEE
EXEMPTION ADDED C ADVLTAX 78,205.00 492.69
EXEMPTION ADDED FIREADVLTAX 78,205.00 31.28
ADDED EXEMPTION F/25 TOTAL RELEASES:523.9721
RUN DATE: 1/23/2026 9:49 AM RELEASES REPORT
Person County
NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT
41729302 2025-8989 DY:0RP:6 17 SA 11/4/2025 1:12:47 PM
SOLOMON BONNIE SELF
EXEMPTION ADDED C ADVLTAX 66,309.00 417.75
EXEMPTION ADDED CI50ADVLTAX 66,309.00 497.32
ADDED EXEMPTION F/25 TOTAL RELEASES:915.07
8984301 2025-8573 DY: RP:A80 101 SA 11/4/2025 1:20:22 PM
THORPE PETE ELBERT
EXEMPTION ADDED C ADVLTAX 56,187.00 353.98
EXEMPTION ADDED FIREADVLTAX 56,187.00 22.47
ADDED EXEMPTION F/25 TOTAL RELEASES:376.45
7881301 2025-648 DY: RP:A34 35 SA 11/4/2025 1:27:52 PM
WILLIAMS HENRY W
C ADVLTAX 34,381.00 216.60
FIREADVLTAX 34,381.00 13.75
TOTAL RELEASES:230.35
7038301 2025-21907 DY:0RP:A29 164 SA 11/4/2025 1:28:44 PM
WILLIAMS RICKY W
EXEMPTION ADDED C ADVLTAX 75,678.00 476.77
EXEMPTION ADDED FIREADVLTAX 75,678.00 30.27
ADDED EXEMPTION F/25 TOTAL RELEASES:507.04
15219303 2025-19117 DY: RP:A83 111 SA 11/4/2025 3:09:34 PM
WILSON STEPHEN C
EXEMPTION ADDED C ADVLTAX 84,355.00 531.44
EXEMPTION ADDED FIREADVLTAX 84,355.00 33.74
ADDED EXEMPTION F/25 TOTAL RELEASES:565.18
66341301 2025-23803 DY: RP:A98 165 SA 11/4/2025 3:14:55 PM
WOLFE STEFAN T
EXEMPTION ADDED C ADVLTAX 45,000.00 283.50
EXEMPTION ADDED FIREADVLTAX 45,000.00 18.00
ADDED EXEMPTION F/25 TOTAL RELEASES:301.50
58103301 2025-9242 DY:0RP:31 39 SA 11/4/2025 3:18:44 PM
BLANKENSHIP SHARON LYNN
EXEMPTION ADDED C ADVLTAX 58,111.00 366.10
EXEMPTION ADDED CI50ADVLTAX 58,111.00 435.83
ADDED EXEMPTION F/25 TOTAL RELEASES:801.93
70194301 2025-8577 DY:0RP:A106 1 2 SA 11/4/2025 3:22:42 PM
THORPE JACQUELINE
EXEMPTION ADDED C ADVLTAX 69,501.00 437.86
EXEMPTION ADDED FIREADVLTAX 69,501.00 27.80
ADDED EXEMPTION F/25 TOTAL RELEASES:465.66
7238304 2025-1698 DY: RP:A14C 55 MP 11/7/2025 11:47:07 AM
BELL ASHLEYLAYNE & OTHERS
APPRAISER ADJUSTED LAND C ADVLTAX 34,200.00 215.46
APPRAISER ADJUSTED LAND FIREADVLTAX 34,200.00 13.68
LAND ADJ OF .69 PER LATE APPEAL WITH
A TIMELY DATE
TOTAL RELEASES:229.14
77741201 2025-40098 DY: PERSONAL PROPERTY MP 11/14/2025 2:31:46 PM
GOMEZ RAUL
CHANGE IN SITUS C ADVLTAX 2,275.00 14.33
22
RUN DATE: 1/23/2026 9:49 AM RELEASES REPORT
Person County
NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT
CHANGE IN SITUS C PEN FEE 2,275.00 1.43
CHANGE IN SITUS FIREADVLTAX 2,275.00 0.91
CHANGE IN SITUS FIREPEN FEE 2,275.00 0.09
BILLED INCORRETLY - SITUS TOTAL RELEASES:16.76
73559102 2008-42964 DY: RP:A62 348 SRJ 12/2/2025 10:38:04 AM
SPARROW IO LLC DBA LAND STRIVE
COM
C ADVLTAX 3,000.00 21.00
C ADVTFEE 3,000.00 3.00
10 YEAR WRITEOFF TOTAL RELEASES:24.00
73559102 2009-43431 DY: RP:A62 348 SRJ 12/2/2025 10:39:53 AM
SPARROW IO LLC DBA LAND STRIVE
COM
C ADVLTAX 3,000.00 21.00
C ADVTFEE 3,000.00 3.00
10 YEAR WRITEOFF TOTAL RELEASES:24.00
73559102 2010-43990 DY: RP:A62 348 SRJ 12/2/2025 10:41:39 AM
SPARROW IO LLC DBA LAND STRIVE
COM
C ADVLTAX 3,000.00 21.00
C ADVTFEE 3,000.00 3.00
10 YEAR WRITEOFF TOTAL RELEASES:24.00
73559102 2011-44619 DY: RP:A62 348 SRJ 12/2/2025 10:43:07 AM
SPARROW IO LLC DBA LAND STRIVE
COM
C ADVLTAX 3,000.00 21.00
C ADVTFEE 3,000.00 3.00
10 YEAR WRITEOFF TOTAL RELEASES:24.00
73559102 2012-45414 DY: RP:A62 348 SRJ 12/2/2025 1:55:41 PM
SPARROW IO LLC DBA LAND STRIVE
COM
C ADVLTAX 3,000.00 21.00
C ADVTFEE 3,000.00 3.00
10 YEAR WRITEOFF TOTAL RELEASES:24.00
73559102 2013-46166 DY: RP:A62 348 SRJ 12/2/2025 2:00:11 PM
SPARROW IO LLC DBA LAND STRIVE
COM
C ADVLTAX 3,341.00 23.39
SW30FFEEFEE 3,341.00 8.00
C ADVTFEE 3,341.00 3.00
10 YEAR WRITEOFF TOTAL RELEASES:34.39
73559102 2014-48580 DY: RP:A62 348 SRJ 12/2/2025 2:04:32 PM
SPARROW IO LLC DBA LAND STRIVE
COM
C ADVLTAX 3,341.00 23.39
SW30FFEEFEE 3,341.00 8.00
C ADVTFEE 3,341.00 3.00
10 YEAR WRITEOFF TOTAL RELEASES:34.39
23
RUN DATE: 1/23/2026 9:49 AM RELEASES REPORT
Person County
NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT
73559102 2015-51333 DY: RP:A62 348 SRJ 12/2/2025 2:05:32 PM
SPARROW IO LLC DBA LAND STRIVE
COM
C ADVLTAX 3,341.00 23.39
SW30FFEEFEE 3,341.00 8.00
C ADVTFEE 3,341.00 3.00
10 YEAR WRITEOFF TOTAL RELEASES:34.39
73559102 2008-42965 DY: RP:A62 349 SRJ 12/2/2025 2:08:32 PM
SPARROW IO LLC DBA LAND STRIVE
COM
C ADVLTAX 3,000.00 21.00
C ADVTFEE 3,000.00 3.00
10 YEAR WRITEOFF TOTAL RELEASES:24.00
73559102 2009-43432 DY: RP:A62 349 SRJ 12/2/2025 2:09:10 PM
SPARROW IO LLC DBA LAND STRIVE
COM
C ADVLTAX 3,000.00 21.00
C ADVTFEE 3,000.00 3.00
10 YEAR WRITEOFF TOTAL RELEASES:24.00
73559102 2010-43991 DY: RP:A62 349 SRJ 12/2/2025 2:09:39 PM
SPARROW IO LLC DBA LAND STRIVE
COM
C ADVLTAX 3,000.00 21.00
C ADVTFEE 3,000.00 3.00
10 YEAR WRITEOFF TOTAL RELEASES:24.00
73559102 2011-44620 DY: RP:A62 349 SRJ 12/2/2025 2:10:06 PM
SPARROW IO LLC DBA LAND STRIVE
COM
C ADVLTAX 3,000.00 21.00
C ADVTFEE 3,000.00 3.00
10 YEAR WRITEOFF TOTAL RELEASES:24.00
73559102 2012-45415 DY: RP:A62 349 SRJ 12/2/2025 2:10:43 PM
SPARROW IO LLC DBA LAND STRIVE
COM
C ADVLTAX 3,000.00 21.00
C ADVTFEE 3,000.00 3.00
10 YEAR WRITEOFF TOTAL RELEASES:24.00
73559102 2013-46167 DY: RP:A62 349 SRJ 12/2/2025 2:11:19 PM
SPARROW IO LLC DBA LAND STRIVE
COM
C ADVLTAX 3,341.00 23.39
SW30FFEEFEE 3,341.00 16.00
C ADVTFEE 3,341.00 3.00
10 YEAR WRITEOFF TOTAL RELEASES:42.39
73559102 2014-48581 DY: RP:A62 349 SRJ 12/2/2025 2:11:49 PM
SPARROW IO LLC DBA LAND STRIVE
COM
C ADVLTAX 3,341.00 23.39
SW30FFEEFEE 3,341.00 16.0024
RUN DATE: 1/23/2026 9:49 AM RELEASES REPORT
Person County
NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT
C ADVTFEE 3,341.00 3.00
10 YEAR WRITEOFF TOTAL RELEASES:42.39
73559102 2015-51334 DY: RP:A62 349 SRJ 12/2/2025 2:12:17 PM
SPARROW IO LLC DBA LAND STRIVE
COM
C ADVLTAX 3,341.00 23.39
SW30FFEEFEE 3,341.00 16.00
C ADVTFEE 3,341.00 3.00
10 YEAR WRITEOFF TOTAL RELEASES:42.39
66469302 2025-141 DY: RP:A57 41 SA 12/4/2025 12:03:00 PM
LUTZ DEBORAH
EXEMPTION ADDED C ADVLTAX 45,000.00 283.50
EXEMPTION ADDED FIREADVLTAX 45,000.00 18.00
ADDED VET EXEMPTION TOTAL RELEASES:301.50
1962303 2025-25631 DY: RP:A63 305 SA 12/5/2025 2:37:13 PM
WALKER BRADFORD LOVE
LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 11,932.00 75.17
LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 11,932.00 4.77
RELEASED MOBILE HOME WAS BILLED AS
REAL PER DEBBIE & LYNN
TOTAL RELEASES:79.94
1962303 2025-201438 DY:25RP:A63 305 MP 12/5/2025 4:31:46 PM
WALKER BRADFORD LOVE
APPRAISER ADJUSTED BUILDING C ADVLTAX 3,889.00 24.50
APPRAISER ADJUSTED BUILDING FIREADVLTAX 3,889.00 1.56
TOTAL RELEASES:26.06
77110301 2025-18929 DY:0RP:A42 61 SA 12/12/2025 1:03:37 PM
SPRATLING SHANE
EXEMPTION ADDED C ADVLTAX 45,000.00 283.50
EXEMPTION ADDED FIREADVLTAX 45,000.00 18.00
EXEMPTION FOR 2025 TOTAL RELEASES:301.50
12033301 2011-44503 DY: RP:A25 112 SRJ 12/15/2025 2:56:35 PM
BARNETTE GARLAND CHESTER
C ADVLTAX 12,726.00 89.08
C ADVTFEE 12,726.00 3.00
10 YEAR WRITE-OFF TOTAL RELEASES:92.08
12033301 2012-45272 DY: RP:A25 112 SRJ 12/15/2025 2:57:04 PM
BARNETTE GARLAND CHESTER
C ADVLTAX 12,726.00 89.08
C ADVTFEE 12,726.00 3.00
10 YEAR WRITE-OFF TOTAL RELEASES:92.08
12033301 2013-45944 DY: RP:A25 112 SRJ 12/15/2025 2:57:29 PM
BARNETTE GARLAND CHESTER
C ADVLTAX 15,030.00 105.21
SW30FFEEFEE 15,030.00 4.00
C ADVTFEE 15,030.00 3.00
10 YEAR WRITE-OFF TOTAL RELEASES:112.21
25
RUN DATE: 1/23/2026 9:49 AM RELEASES REPORT
Person County
NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT
12033301 2015-50880 DY: RP:A25 112 SRJ 12/15/2025 2:57:57 PM
BARNETTE GARLAND CHESTER
C ADVLTAX 15,030.00 105.21
SW30FFEEFEE 15,030.00 4.00
C ADVTFEE 15,030.00 3.00
10 YEAR WRITE-OFF TOTAL RELEASES:112.21
12033301 2014-48293 DY: RP:A25 112 SRJ 12/15/2025 2:58:27 PM
BARNETTE GARLAND CHESTER
C ADVLTAX 15,030.00 105.21
SW30FFEEFEE 15,030.00 4.00
C ADVTFEE 15,030.00 3.00
10 YEAR WRITE-OFF TOTAL RELEASES:112.21
65993301 2025-5890 DY: RP:A50 41 SA 12/16/2025 9:56:26 AM
AXTEN TODD
LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 4,278.00 26.95
LISTING ADJUSTED PERSONAL PROPERTY CI50ADVLTAX 4,278.00 32.09
LISTING ADJUSTED PERSONAL PROPERTY C PEN FEE 4,278.00 2.70
LISTING ADJUSTED PERSONAL PROPERTY CI50PEN FEE 4,278.00 3.21
sold boat before 1/1/25 TOTAL RELEASES:64.95
2549303 2025-2419 DY: RP:A25 15 SA 12/18/2025 4:44:39 PM
WILEY ARTHUR JR ESTATE
APPRAISER ADJUSTED BUILDING C ADVLTAX 8,408.00 52.97
APPRAISER ADJUSTED BUILDING FIREADVLTAX 8,408.00 3.36
TOTAL RELEASES:56.33
202551737200 2025-517372 DY:24 PERSONAL PROPERTY SA 12/19/2025 1:00:07 PM
KIDD FERRELL CURTIS
GAP DOUBLE BILLED C ADVLTAX 486.00 5.85
GAP DOUBLE BILLED FIREADVLTAX 486.00 0.40
GAP BILL FOR ONLY 12 MONTH NOT 20 TOTAL RELEASES:6.25
6761301 2025-2913 DY:0RP:A90 89 MP 12/30/2025 1:35:32 PM
SANFORD HAROLD RAY
DOUBLE CHARGED C ADVLTAX 108,531.00 683.75
DOUBLE CHARGED FIREADVLTAX 108,531.00 43.41
HOUSE BILLED ON A90 89 & A90 37 F/2024
& 2025 HOUSE PHYCALLY ON A90 37.
HOUSE PICKED UP DURING REVAL 2025.
RELEASE 108,531 (HOUSE) FROM A90 89
TOTAL RELEASES:727.16
14193904 2025-15638 DY:0RP:3 1A MP 12/31/2025 2:27:00 PM
ROXBORO PRESBYTERIAN CHURCH
EXEMPTION ADDED C ADVLTAX 280,384.00 1,766.42
EXEMPTION ADDED CI50ADVLTAX 280,384.00 2,102.88
PARTIAL EXEM FOR EDWARD
JONES/ROXBORO PRESB CHURH
TOTAL RELEASES:3,869.30
51820201 2025-33058 DY: PERSONAL PROPERTY SA 1/2/2026 12:07:32 PM
WHITFIELD JAMES ROBERT
LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 2,682.00 16.90
LISTING ADJUSTED PERSONAL PROPERTY C PEN FEE 2,682.00 1.69
LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 2,682.00 1.07
26
RUN DATE: 1/23/2026 9:49 AM RELEASES REPORT
Person County
NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT
LISTING ADJUSTED PERSONAL PROPERTY FIREPEN FEE 2,682.00 0.11
SWMH NO LONGER THERE SINCE 2021 TOTAL RELEASES:19.77
90044301 2007-42421 DY: RP:A69 48 SRJ 1/21/2026 4:59:13 PM
WALKER BESSIE JANE ESTATE
C ADVLTAX 32,829.00 229.80
C ADVTFEE 32,829.00 3.00
10 YEAR WRITE-OFF TOTAL RELEASES:232.80
90044301 2008-42882 DY: RP:A69 48 SRJ 1/21/2026 5:00:04 PM
WALKER BESSIE JANE ESTATE
C ADVLTAX 32,829.00 229.80
C ADVTFEE 32,829.00 3.00
10 YEAR WRITE OFF TOTAL RELEASES:232.80
90044301 2009-43339 DY: RP:A69 48 SRJ 1/21/2026 5:00:33 PM
WALKER BESSIE JANE ESTATE
C ADVLTAX 32,829.00 229.80
C ADVTFEE 32,829.00 3.00
10 YEAR WRITE OFF TOTAL RELEASES:232.80
90044301 2010-43885 DY: RP:A69 48 SRJ 1/21/2026 5:01:04 PM
WALKER BESSIE JANE ESTATE
C ADVLTAX 32,829.00 229.80
C ADVTFEE 32,829.00 3.00
10 YEAR WRITE OFF TOTAL RELEASES:232.80
90044301 2011-44501 DY: RP:A69 48 SRJ 1/21/2026 5:01:28 PM
WALKER BESSIE JANE ESTATE
C ADVLTAX 32,829.00 229.80
C ADVTFEE 32,829.00 3.00
10 YEAR WRITE OFF TOTAL RELEASES:232.80
90044301 2012-45270 DY: RP:A69 48 SRJ 1/21/2026 5:01:52 PM
WALKER BESSIE JANE ESTATE
C ADVLTAX 32,829.00 229.80
C ADVTFEE 32,829.00 3.00
10 YEAR WRITE OFF TOTAL RELEASES:232.80
90044301 2013-45942 DY: RP:A69 48 SRJ 1/21/2026 5:02:44 PM
WALKER BESSIE JANE ESTATE
C ADVLTAX 25,081.00 175.57
SW30FFEEFEE 25,081.00 6.00
C ADVTFEE 25,081.00 3.00
10 YEAR WRITE OFF TOTAL RELEASES:184.57
90044301 2014-48291 DY: RP:A69 48 SRJ 1/21/2026 5:03:19 PM
WALKER BESSIE JANE ESTATE
C ADVLTAX 25,081.00 175.57
SW30FFEEFEE 25,081.00 6.00
C ADVTFEE 25,081.00 3.00
10 YEAR WRITE OFF TOTAL RELEASES:184.57
660201 2025-39658 DY: PERSONAL PROPERTY SA 1/22/2026 12:03:57 PM
MARTIN CONNIE WILLIAMSON
CHANGE IN SITUS C ADVLTAX 2,570.00 16.19
27
RUN DATE: 1/23/2026 9:49 AM RELEASES REPORT
Person County
NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT
CHANGE IN SITUS FIREADVLTAX 2,570.00 1.03
TAGGED IN VIRGINIA TOTAL RELEASES:17.22
NET RELEASES PRINTED:43,466.35
TOTAL TAXES RELEASED 43,466.35
28
RUN DATE: 1/23/2026 9:49 AM RELEASES REPORT
Person County
C ADVLTAX - County Tax
TAX
YEAR
RATE
YEAR
REAL VALUE
RELEASED
PERS VALUE
RELEASED
TOTAL VALUE
RELEASED
REAL TAX
RELEASED
PERS TAX
RELEASED
MV VALUE
RELEASED
MV TAXES
RELEASED
TOTAL VALUE
RELEASED
TOTAL TAXES
RELEASED
2025 2024 0 486 486 0.00 5.85 0 0.00 486 5.85
2010 2010 38,829 0 38,829 271.80 0.00 0 0.00 38,829 271.80
2007 2007 32,829 0 32,829 229.80 0.00 0 0.00 32,829 229.80
2014 2014 46,793 0 46,793 327.56 0.00 0 0.00 46,793 327.56
2011 2011 51,555 0 51,555 360.88 0.00 0 0.00 51,555 360.88
2013 2013 46,793 0 46,793 327.56 0.00 0 0.00 46,793 327.56
2008 2008 38,829 0 38,829 271.80 0.00 0 0.00 38,829 271.80
2015 2015 21,712 0 21,712 151.99 0.00 0 0.00 21,712 151.99
2025 2025 4,284,481 301,915 4,586,396 27,363.38 1,849.70 0 0.00 4,586,396 29,213.08
2012 2012 51,555 0 51,555 360.88 0.00 0 0.00 51,555 360.88
2009 2009 38,829 0 38,829 271.80 0.00 0 0.00 38,829 271.80
DIST TOTAL 4,652,205 302,401 4,954,606 29,937.45 1,855.55 0 0.00 4,954,606 31,793.00
FIREADVLTAX - Fire District Tax
TAX
YEAR
RATE
YEAR
REAL VALUE
RELEASED
PERS VALUE
RELEASED
TOTAL VALUE
RELEASED
REAL TAX
RELEASED
PERS TAX
RELEASED
MV VALUE
RELEASED
MV TAXES
RELEASED
TOTAL VALUE
RELEASED
TOTAL TAXES
RELEASED
2025 2025 2,991,032 293,359 3,284,391 1,196.39 115.56 0 0.00 3,284,391 1,311.95
2025 2024 0 486 486 0.00 0.40 0 0.00 486 0.40
DIST TOTAL 2,991,032 293,845 3,284,877 1,196.39 115.96 0 0.00 3,284,877 1,312.35
CI50ADVLTAX - City of Roxboro
TAX
YEAR
RATE
YEAR
REAL VALUE
RELEASED
PERS VALUE
RELEASED
TOTAL VALUE
RELEASED
REAL TAX
RELEASED
PERS TAX
RELEASED
MV VALUE
RELEASED
MV TAXES
RELEASED
TOTAL VALUE
RELEASED
TOTAL TAXES
RELEASED
2025 2025 1,293,453 8,556 1,302,009 10,142.70 35.30 0 0.00 1,302,009 10,178.00
DIST TOTAL 1,293,453 8,556 1,302,009 10,142.70 35.30 0 0.00 1,302,009 10,178.00
GRAND TOTALS:8,936,690 604,802 9,541,492 41,276.54 2,006.81 0 0.00 9,541,492 43,283.35
29
Payee Name Address 3 Refund Type Refund Reason
Create
Date
Tax
Jurisdiction Levy Type
01 TAX
50 TAX
50 VEHICLE FEE
01 TAX
60 TAX
01 TAX
50 TAX
50 VEHICLE FEE
01 TAX
60 TAX
01 TAX
60 TAX
01 TAX
60 TAX
01 TAX
60 TAX
01 TAX
50 TAX
50 VEHICLE FEE
01 TAX
60 TAX
($32.07)
($38.19)
$0.00
$70.26
ALLEN, DANIEL LEANDRE ROXBORO, NC 27573 Proration
Total Change
BOSCH, NATHAN JOSEPH ROXBORO, NC 27573 Proration
Reg . Out of
state 12/2/2025ROXBORO, NC 27574 ProrationBORDEN, DEBORAH MICHAELLE
Vehicle Sold 11/3/2025
Vehicle Sold 12/10/2025
($103.56)
($114.67)
$0.00
$218.23
($81.10)
($5.62)
$86.72
($43.25)
($2.99)
$46.24
Vehicle Sold 12/12/2025ROUGEMONT, NC 27572 ProrationBRADSHER, ERIN NICOLE
($52.45)
($3.63)
$56.08
Vehicle Sold 12/31/2025ROXBORO, NC 27574 ProrationBRUMFIELD, JAMES WILLIAM
Vehicle Sold 12/12/2025
($21.19)
($1.35)
$22.54
CANNADY, HERMAN STEPHEN ROXBORO, NC 27574 Proration
CARVER, TERRY LEE
($143.38)
($9.92)
$153.30
Vehicle Sold 1/14/2026ROXBORO, NC 27574 ProrationCANNADY, HERMAN STEPHEN
($46.72)
($55.62)
$0.00
$102.34
Vehicle Sold 11/4/2025ROXBORO, NC 27573 Proration
($160.78)
($11.13)
$171.91
Vehicle Sold 11/21/2025ROXBORO, NC 27574 ProrationCLAYTON, COLBY LAYNE
Page 1 of 6
30
Payee Name Address 3 Refund Type Refund Reason
Create
Date
Tax
Jurisdiction Levy Type Total Change
01 TAX
60 TAX
01 TAX
60 TAX
01 TAX
60 TAX
01 TAX
60 TAX
01 TAX
60 TAX
01 TAX
60 TAX
01 TAX
60 TAX
01 TAX
60 TAX
01 TAX
60 TAX
01 TAX
60 TAX
COVEL, JUDITH R ROXBORO, NC 27573 Proration
Vehicle Sold 10/30/2025ROUGEMONT, NC 27572 ProrationCOULTER, DAVID MONROE
($98.78)
($6.27)
$105.05
Vehicle Sold 10/31/2025ROXBORO, NC 27574 ProrationCOLEMAN, ELLIS NICHOLSON
Reg . Out of
state 12/11/2025
($146.99)
($10.17)
$157.16
($24.11)
($1.67)
$25.78
DENNY, WILLIAM JOHN ROXBORO, NC 27574 Proration
Vehicle Sold 10/27/2025ROXBORO, NC 27573 ProrationDENNIS, MICHAEL WAYNE
($16.80)
($1.07)
$17.87
Vehicle Sold 1/2/2026ROXBORO, NC 27573 ProrationDAWOD, RAMY SHAHIER FOUAD
Vehicle Sold 11/24/2025
($30.91)
($1.96)
$32.87
($41.09)
($2.84)
$43.93
Vehicle
Totalled 12/30/2025
($141.07)
($9.76)
$150.83
DOLINGER, CHRISTINA ELAINE HURDLE MILLS, NC
27541 Proration
($33.85)
($2.15)
$36.00
Vehicle
Totalled 12/22/2025DURHAM, NC 27703 ProrationDUNN, EDEN CELINA
($15.32)
($1.06)
$16.38
Vehicle Sold 1/20/2026LEASBURG, NC 27291 ProrationEDWARDS, JANICE AILEEN
Vehicle Sold 12/19/2025
($14.35)
($0.99)
$15.34
FULCHER, ROBERT BALDWIN LEASBURG, NC 27291 Proration
Page 2 of 6
31
Payee Name Address 3 Refund Type Refund Reason
Create
Date
Tax
Jurisdiction Levy Type Total Change
01 TAX
60 TAX
01 TAX
60 TAX
01 TAX
50 TAX
50 VEHICLE FEE
01 TAX
60 TAX
01 TAX
60 TAX
01 TAX
60 TAX
01 TAX
60 TAX
01 TAX
60 TAX
01 TAX
60 TAX
01 TAX
60 TAX
($56.75)
($3.93)Vehicle Sold 11/13/2025ROXBORO, NC 27573 ProrationFULLER, BETTY HEDGEBETH
GHRAEL, KHARON MALIEK
($94.54)
($6.00)
$100.54
Vehicle Sold 12/9/2025ROUGEMONT, NC 27572 ProrationGARRETT, STACY WADE
($60.15)
($66.60)
$0.00
$126.75
Vehicle
Totalled 12/16/2025ROXBORO, NC 27573 Proration
Vehicle Sold 12/15/2025
($98.35)
($6.81)
$105.16
GLENN, JOSEPH FRANKLIN TIMBERLAKE, NC
27583 Proration
($166.10)
($10.55)
$176.65
Vehicle Sold 12/19/2025ROUGEMONT, NC 27572 ProrationGORE, RATHEL SCOTT
($52.27)
($3.62)
$55.89
Vehicle Sold 11/21/2025ROXBORO, NC 27573 ProrationHARRIS, CHAD MICHAEL
HUDSON, SUSAN AIKEN ROXBORO, NC 27573 Proration
Vehicle Sold 1/7/2026
TIMBERLAKE, NC
27583 ProrationHOWE, JASON PATRICK
($5.99)
($0.42)
$6.41
Vehicle Sold 12/22/2025LEASBURG, NC 27291 ProrationHEPLER, MATTHEW JOSEPH
Vehicle
Totalled 11/19/2025
($40.97)
($2.83)
$43.80
($63.21)
($4.38)
$67.59
Vehicle Sold 11/10/2025
($26.75)
($1.85)
$28.60
HUMPHRIES, BILLY LANDON TIMBERLAKE, NC
27583 Proration
Page 3 of 6
32
Payee Name Address 3 Refund Type Refund Reason
Create
Date
Tax
Jurisdiction Levy Type Total Change
01 TAX
50 TAX
50 VEHICLE FEE
01 TAX
50 TAX
50 VEHICLE FEE
01 TAX
60 TAX
01 TAX
50 TAX
50 VEHICLE FEE
01 TAX
50 TAX
50 VEHICLE FEE
01 TAX
60 TAX
01 TAX
60 TAX
01 TAX
60 TAX
01 TAX
60 TAX
JIMMY LEWIS CONTRACTING INC
($17.04)
($20.29)
$0.00
$37.33
Vehicle Sold 1/15/2026ROXBORO, NC 27573 ProrationJANKOWSKI, RENEE LYNN
($24.95)
($27.63)
$0.00
$52.58
Vehicle Sold 1/8/2026ROXBORO, NC 27573 Proration
MILLS, JANERA JAMICE
Vehicle Sold 12/17/2025
($47.66)
($3.30)
$50.96
MCDONALD, MITZI CROUCH ROXBORO, NC 27573 Proration
($92.99)
($102.96)
$0.00
$195.95
Vehicle Sold 1/7/2026ROXBORO, NC 27573 Proration
Vehicle Sold 12/19/2025
($3.79)
($4.20)
$0.00
$7.99
MORGAN, NATHAN ROXBORO, NC 27573 Proration
Vehicle Sold 1/7/2026
($14.65)
($0.93)
$15.58
PAINTER, SHELBY TAPP ROXBORO, NC 27573 Proration
($25.25)
($1.75)
$27.00
Vehicle Sold 11/26/2025ROXBORO, NC 27574 ProrationPARRISH, BRITTNEY MORGAN
Vehicle Sold 1/16/2026
($15.92)
($1.10)
$17.02
PETTIFORD, SYLVIA BATTLE ROXBORO, NC 27574 Proration
Vehicle Sold 11/17/2025
($16.82)
($1.17)
$17.99
ROGERS, DEVONTE RAY TIMBERLAKE, NC
27583 Proration
Page 4 of 6
33
Payee Name Address 3 Refund Type Refund Reason
Create
Date
Tax
Jurisdiction Levy Type Total Change
01 TAX
60 TAX
01 TAX
60 TAX
01 TAX
50 TAX
50 VEHICLE FEE
01 TAX
60 TAX
01 TAX
50 TAX
50 VEHICLE FEE
01 TAX
60 TAX
01 TAX
60 TAX
01 TAX
60 TAX
01 TAX
60 TAX
01 TAX
60 TAX
($17.40)
($1.21)
$18.61
Vehicle Sold 11/17/2025
TIMBERLAKE, NC
27583 ProrationROGERS, RODNEY RAY
SCHREFFLER, DAVID EDWARD III
Over
Assessment 12/22/2025
($100.28)
($6.94)
$107.22
SCHISSLER, SALLIE LOUISE HURDLE MILLS, NC
27541
Adjustment >=
$100
($5.41)
($5.99)
$0.00
$11.40
Vehicle
Totalled 12/3/2025ROXBORO, NC 27573 Proration
($65.89)
($4.18)
$70.07
Vehicle Sold 12/29/2025
TIMBERLAKE, NC
27583 ProrationSCURLOCK, ANTONIO JAY-
RODRIGUEZ
Vehicle Sold 12/30/2025
($2.62)
($2.90)
$0.00
$5.52
SMITH, CAROLYN PHILLIPS ROXBORO, NC 27573 Proration
($5.48)
($0.38)
$5.86
TUCK, RHONDA JEAN ROXBORO, NC 27574 Proration
($4.22)
($0.29)
$4.51
Vehicle Sold 11/13/2025
HURDLE MILLS, NC
27541 ProrationSTONE, RHONDA BROACH
WALKER, JASON DEAN ROXBORO, NC 27574 Proration
Vehicle Sold 11/25/2025
TIMBERLAKE, NC
27583 ProrationWAGSTAFF, HARRIETT SHAWN
Vehicle Sold 12/4/2025
Vehicle Sold 1/15/2026
($3.42)
($0.24)
$3.66
($50.30)
($3.48)
$53.78
($64.95)
($4.49)
$69.44
Vehicle Sold 1/15/2026ROXBORO, NC 27574 ProrationWALL, JOHN DUSTIN
Page 5 of 6
34
Payee Name Address 3 Refund Type Refund Reason
Create
Date
Tax
Jurisdiction Levy Type Total Change
01 TAX
60 TAX
01 TAX
60 TAX
01 TAX
60 TAX
01 TAX
60 TAX
($139.75)
($8.87)
$148.62
WATSON, CRAIG RILEY TIMBERLAKE, NC
27583 Proration
WHITLOW, BARRY BERNARD TIMBERLAKE, NC
27583 Proration
Vehicle Sold 10/24/2025
TIMBERLAKE, NC
27583 ProrationWATSON, SAMANTHA NICOLE
Vehicle Sold 12/16/2025
Vehicle
Totalled 1/8/2026
($338.92)
($21.52)
$360.44
($141.56)
($9.80)
$151.36
($6.89)
($0.48)
$7.37
Vehicle Sold 10/27/2025ROXBORO, NC 27574 ProrationWILLIAMS, MICHAEL RONALD
Page 6 of 6
35
AGENDA ABSTRACT
Meeting Date:
February 17, 2026
Agenda Title:
Presentation of the Annual Comprehensive Financial Report for Fiscal Year Ending June 30,
2025
Summary of Information:
Auditors from Thompson, Price, Scott, Adams & Co., P.A. will present to the Board of
Commissioners the Annual Comprehensive Financial Report (ACFR) for Person County for
the fiscal year ended June 30, 2025. The presentation will cover the independent auditor's
opinion, key financial highlights, and compliance findings.
Recommended Action:
Accept the Annual Comprehensive Financial Report for fiscal year ended June 30, 2025.
Submitted By:
Tracy Clayton, Chief Financial Officer
36
Person CountyMid-Year Fiscal Review
BOARD OF COMMISSIONERS ANNUAL RETREATFEBRUARY 17, 2026
TRACY CLAYTON, CHIEF FINANCIAL OFFICER
37
Discussion Summary
•General Fund
•Revenues: Mid-Year Comparison
•Sales Tax Distribution
•Expenditures: Mid-Year Comparisons
•Unassigned Fund Balance
•Debt Service
•Other Funds
•Summary & Trends
2
38
General Fund Revenues: Mid-Year Comparison
Revenues through December have increased by more than $5 million year-over-year.
The primary driver of this significant growth is the increase in ad valorem taxes.
3
REVENUES Incr (Decr) % Change
Ad Valorem Taxes 6,995,145 26.6%
Sales & Other Taxes 201,861 5.1%
Fees & Licenses 329,694 12.2%
State & Federal Funding 703,035 17.9%
Interest Earnings 111,840 30.5%
Other Revenues 37,521 7.7%
Transfer from Other
Funds (3,321,760)100.0%
TOTAL REVENUES 5,057,335 12.3%
39
Sales Tax Distribution
The first three months of FY26 sales tax collections increased by $349K compared to $102K in the same period of FY25. Compared to previous year’s growth, Person County sales tax is projected to be higher in FY26.4
$7.57 $8.08 $8.70 $9.01 $10.51 $11.86
$13.23 $13.35 $13.81 $14.34
$-
$2
$4
$6
$8
$10
$12
$14
$16
2017 2018 2019 2020 2021 2022 2023 2024 2025 2026*
Local Option Sales Tax (in millions)
*Projected
40
General Fund
Expenditures:
Mid-Year
Comparison
by Type
Expenditures are
higher, particularly in
Capital and Transfers to
Other Fund categories.
Overall increase of
$608K reported at mid-
year.
5
EXPENDITURES Incr (Decr) % Change
Personnel 34,130 0.2%
Operating (520,413)-3.4%
Capital 617,157 100.2%
Transfers to
Other Funds 477,297 13.7%
TOTAL 608,171 1.6%
NET CHANGE
(Surplus)4,449,164 135.8%$4.45 million (revenues exceeded expenditures by this amount)
41
General Fund Expenditures:
Mid-Year Comparison by Function
INCREASES: $1,500,740
Education 626,572
Transfers to Other Fund 477,297
Cultural & Recreation 313,050
Transportation 64,113
Economic & Physical
Development
19,708
DECREASES: ($892,569)
6
Largest Year Over Year increases in Education and Transfers to Other Fund. These are largely offset by decreases in other functions.Net increase is $608K, or 1.6%.
Environmental
Protection
(40,323)
Human Services (157,832)
General Government (220,059)
Public Safety (474,355)
42
General Fund: Unassigned Fund Balance
7
26.0%26.0%
30.3%28.3%30.5%
35.4%
31.4%
35.4%
21.7%
25.9%
0.0%
5.0%
10.0%
15.0%
20.0%
25.0%
30.0%
35.0%
40.0%
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025% of Total ExpendituresFiscal Year
Unassigned fund balance reserves in
the General Fund rises as a % of
expenditures at end of FY25.
43
Debt Service
8
FY27 SCHOOL LOBs (2nd Tier)Before Issuance After Issuance
TOTAL OUTSTANDING DEBT
(FYE 2026)45,537,735 65,191,687
County (40% / 31%)18,236,891 19,988,486
Schools (39% / 53%)17,642,314 34,860,989
PCC (21% / 16%)9,658,530 10,342,212
ANNUAL DEBT SERVICE BUDGET:
FY26 Debt Service Budget 4,088,452 4,088,452
FY27 Debt Service Budget 3,830,869 4,079,869
Inc (Decr) from FY26 to FY27 (257,583)(8,583)
44
Other Funds: Annually Budgeted
9
Annually Budgeted Funds Description
Internal Service Fund
Self-Funded Health Insurance Health insurance transactions
Special Revenue Funds
Capital Investment Debt and regular capital for Sch & PCC
Social Services Representative Payee Custodial acct managed by DSS
Person Industries & MRF Community rehab prog & recycling center
Sheriff's Execution Sheriff's small claims collections for Clerk of Court
Fire Tax District Fire tax funding for rescue & volunteer fire depts
Emergency Telephone System Phone surcharge revenue to support emg teleph system
Revolving Loan Small business loan program
Economic Catalyst Expansion incentives to local industries
Water & Sewer Reserve Shared revs from City for future water/sewer extensions
Enterprise Fund
Stormwater Management Stormwater fees in support of stormwater activities
45
Summary & Trends
•Revenues increase by $5.1M thru December, mostly due to property
& sales tax growth.
•Sales tax revenues are reporting a moderate increase of $349K, or
2.5%, for the three months over the same period in the prior year.
Projecting an increase of $530K at Fiscal Year End.
•Expenditures report a minimal increase of $608K at mid-year,
resulting in a net increase of revenues over expenditures of $4.45M.
Year Over Year increases through December by function are highest
in the Education and Transfer to Other Funds functions and mostly
offset by reductions in the General Government and Public Safety
functions.
10
46
Summary & Trends continued
•Unassigned Fund Balance (UFB) increased to 25.9% in FY25 from 21.7% in
FY24. A net revenue increase of $4.45M at mid-year leads us to believe that
there will be an increase of UFB reserves at current fiscal year-end unless
there is a sudden loss of revenue or significant unanticipated expenditures
in the 2nd half of this fiscal year.
•The Schools’ portion of the County’s total outstanding debt will increase to
53% once the next tier of Limited Obligation Bonds (LOBs) is issued for
school improvements in early FY27. The annual budget for debt service will
decrease by $258K for FY27 but will be reduced to an $8K decrease once the
2026 LOBs debt is issued for Schools.
•Other Funds: Highlights provided on other annually budgeted funds and
multi-year funds.
11
47
Questions?
12
48
Property Tax Revenue Preview
Russell Jones, Tax Administrator
February 17, 2026
49
County value changes from 2026 to 2027
Real M&E State Total value
2026 5,684,766,183 569,521,087 1,202,243,887 7,456,531,157
2027 5,807,160,422 505,478,564 1,202,243,887 7,514,882,873
0
1,000,000,000
2,000,000,000
3,000,000,000
4,000,000,000
5,000,000,000
6,000,000,000
7,000,000,000
8,000,000,000
50
Fire District value changes from 2026 to 2027
Real M&E State Total value
2026 4,812,901,193 445,677,641 1,178,295,772 6,436,874,606
2027 4,920,501,686 393,048,538 1,178,295,772 6,491,845,996
0
1,000,000,000
2,000,000,000
3,000,000,000
4,000,000,000
5,000,000,000
6,000,000,000
7,000,000,000
51
Fiscal Year All State Appraised Change from previous
2026 1,202,243,887 +159,150,398
2025 1,043,093,489 +57,916,235
2024 985,177,254 +18,752,420
2023 966,424,834 +33,681,598
2022 932,743,236 +12,506,677
2021 920,233,559 +74,544,809
2020 845,688,750 -31,901,120
2019 877,589,870 -10,681,099
Changes in State Appraised Values(County)
52
Changes in State Appraised Values(County)
0
200,000,000
400,000,000
600,000,000
800,000,000
1,000,000,000
1,200,000,000
1,400,000,000
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026
Value
Value
53
Collection
Rate
2026 County Tax Rate One Penny Revenue
98.50 %.63 $795,188
For next year, what will one penny generate?
Collection
Rate
2026 Fire/Rescue Tax Rate One Penny-
Fire and Rescue
98.50 %.04 $ 686,423
54
County Financial Planning and
Capital Investment Fund Update
Presented to County Commission on February 17, 2026
55
CONTENTS AND GENERAL INTRODUCTION
Purpose of this presentation and discussion –review and update
•County’s financial planning decisions since 2020
•Positive impacts of those decisions
•Debt affordability model and where we are now
•Future strategic decisions
•Moving forward
•Answer your questions
1
56
PAST BOARD DECISIONS
Establish a CIF –to best manage and plan for community needs
•Dedicate specific revenues to capital formation
•Include all capital investments in one place – borrowed, paygo, grants, etc.
•Means to fund CIP and to calculate debt affordability
Update County comprehensive financial policies
•Evaluate scope and needed elements for policy
•Delineate policies that provide basis for sound financial results and reserves
•Positive impacts to financial model
•Fund balance transfer policy –move $s over GF policy to CIF
•$6,382,681 in FY22, $4,275,961 in FY23, $7,121,437 in FY24 –BIG MONEY!
•Reduction in funding needs for future anticipated projects
2
57
HISTORICAL & PLANNED PROJECTS
Already Issued Projects
2023 LOBs – $12,165,000 -School Projects
2024 LOBs – $18,950,000 –H&HS, PCC, PI/MRF, South Elementary
Planned Projects
2026 LOBs - $9,915,000 –School Projects
2028 LOBs - $11,995,000 –School Projects
What capacity exists after these planned projects?
3
58
FUTURE STRATEGIC DECISIONS
General Obligation Bonds (GO) referendum
•Requires a referendum vote of the citizens (usually in November on major elections)
•6-9 month legal process to place vote on the ballot
•Resolutions, public hearings, public notices –prescribed legal process with required wait
periods
•Requires LGC approval
•Once on the ballot, simple majority vote to pass/fail the referendum
•Gives the County the ability to issues General Obligation Bonds
•County pledge of its “unlimited taxing power” -Does not require a pledge of real property
•If passed, could replace Limited Obligation Bonds as the financing for school debt
Could use a mix of funding sources –LOBs & GOs –to fund school and
other needs
4
59
NEXT STEPS
•Financing contemplated later this year needs to start no later than May for
bids received in June and a closing in July
•Future planning –current model only has named projects through 2028
•What other capital needs are on the horizon?
•Is a General Obligation vote being contemplated?
•Current capacity is limited
•To increase capacity …. Push projects out or increase revenue to model
•Discussion and prioritization of projects are imperative for successful planning
5
60
WRAP UP
Questions
and Comments
6
61
FY27 Budget Preview
BOARD OF COMMISSIONERS ANNUAL RETREAT
FEB. 17, 2026
62
FY26 Accomplishments
Economic Opportunity and Growth
•Completed Runway, Taxiway and Apron Rehabilitation and Access Road
Rehabilitation projects at Raleigh Regional Airport at Person County
•Completed New Terminal Building design
•Approved Planning Ordinance text amendments to improve
development process
•Supported plans for Duke Energy’s Person County Energy Complex
•Expanded broadband access
Capital Investment and Lifelong Learning
•Completed construction and opened Centennial Park
•Funded school improvements with 2026 limited obligation bonds (LOB’s)
Service Excellence
•Recognized volunteer advisory board members and provided training
for volunteers and staff liaisons
•Offered Fall Civics Academy
Quality of Life
•Implemented Mobile Integrated Healthcare (MIH) / Post-Overdose
Response Team (PORT) program
•Ensured public safety during severe weather events and supported
recovery efforts
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FY27 Big Ticket Items
County Workforce
16 new positions
3% COLA
11% health insurance increase
Public safety pay study
Equipment/Supplies
Food (Jail)
Technology
Facilities
Maintenance
Space
Education Funding
Person County Schools
Piedmont Community College
Services
Legal
Medical (Jail)
Security (Social Services)
Economic Development
Recruitment Incentives
Product Development
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Capital Planning
County, PCS and PCC
FY26 CIP $13.8M
Annual Maximum Level (pay-go)$3.2M
5-Year Plan Target $16.0M
FY27 CIP Requests $9.5M
FY27-31 CIP Requests $132.2M
FY27 Recommended* $5.4M
Funding sources:
•General Fund
•Community Development Projects Fund
•Fund Balance
•ARPA
•Grants
*Amount may change. Recommended CIP will be presented on April 6, 2026.
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CIP Highlights
(Recommended for FY27 funding)
Project Cost
County Government
Human Services –interior improvements $1.0M
Law Enforcement Center –plumbing upgrades $445K
Senior Center –new roof $675K
Sheriff’s Office –car camera upgrades $148K
Detention Center –body scanner $203K
Emergency Services –ballistic protection $62K
Recreation and parks –accessible playgrounds, athletic field lights, splashpad, tennis court repairs $640K
Person County Schools
School improvements –contingency (for FY26 debt-financed projects)$536K
Various projects –heat pumps, JACE controllers, exterior doors, HVAC units $1.1M
Piedmont Community College
Various projects –IT systems, HVAC water pipe insulation, door locking upgrades, library elevator $510K
Total $5.4M
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CIP Highlights
(Requested, Not Recommended for FY27 funding)
Project Cost
County Government
Parks and Recreation Projects
(HVAC –Helena and Olive Hill gyms, gym painting)
$412K
Emergency Services ESI Rapid Response Unit (RRU)$120K
Emergency Services Building (new)$10.4M
Person County Schools
Window Replacements (South Elementary and Person High School)$1.2M
Various Projects
(intercom, floor tile, exterior door and playground replacements)
$540K
Piedmont Community College
Various Projects
(IT systems, Mechanical, Electrical & Plumbing (MEP) replacement, parking lot accessibility)
$731K
South Campus Renovations and Main Campus Renovations (Backfill)$3.0M
Total $16.4M
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New Position Requests
Position Department
Staff Development Specialist Social Services (Food and Nutrition Services)
Social Worker IAT Social Services (Child Welfare)
Income Maintenance Supervisor II Social Services (Food and Nutrition Services)
Continuous Quality Improvement Specialist Social Services (Child Welfare)
Continuous Quality Improvement Specialist Social Services (Adult Services)
Election Administration Specialist Elections
EMS Assistant Chief Emergency Services
Emergency Services Technology Specialist Emergency Services
Custodial Technician General Services
Detention Officer (Transport Officer)Sheriff's Office
Deputy -Special Assignment (County Resource Officer)Sheriff's Office
Business Officer Sheriff's Office
Environmental Education and Support Coordinator Soil and Water Conservation
Personal Property Appraiser Tax Administration
Real Property Appraiser Tax Administration
Senior Tax Customer Service Representative Tax Administration
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Next Steps
Date Step
March 3-6 &
March 9-13
Departmental budget presentations with County Manager and designated staff
April 6 FY27 Recommended CIP presented to BOC
April 20 Adoption of FY27 CIP
May 18 County Manager presents Recommended Budget to BOC
June 1 BOC holds Public Hearing on Recommended Budget
June 2-12 Potential BOC budget work sessions (specific dates/times to be scheduled)
June 15 Adoption of FY27 Annual Budget Ordinance
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Questions?
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AGENDA ABSTRACT
Meeting Date:
Feb. 17, 2026
Agenda Title:
Economic Development Organizational Structure
Summary of Information:
The Board of Commissioners is considering the option of appropriating funds to the Person
County Economic Development Commission (EDC) to carry out its purposes and objectives,
including the authority to “hire and fix the compensation of any personnel necessary to its
operations.” Under this option, EDC employees would be employees of the public authority
(EDC), and the EDC would be responsible for complying with the provisions of NCGS
Chapter 159, Local Government Finance, as well as applicable public employment laws. The
County would no longer maintain an Economic Development Department.
To further evaluate this option, the Board of Commissioners will discuss potential changes
with two EDC members and receive feedback from them.
Financial Impact:
None related to having the discussion.
Recommended Action:
Discuss potential changes to the organizational structure and receive feedback from EDC
members.
Submitted By:
Katherine M. Cathey, County Manager
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Strategic Plan Review
Board of Commissioners Annual Retreat
Feb. 17, 2026
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Overview
•Strategic Plan adopted Feb. 20, 2024.
•Includes vision and mission statements, organizational values and five strategic focus areas with associated goals and strategies.
•Goals provide a two-to four-year view of priorities.
•Strategies describe specific tasks, outputs and/or outcomes intended to be accomplished over the next one to two fiscal years.
•FY25 and FY26 budget processes incorporated the strategic plan.
•Quarterly progress reports provided.
•The plan is a guiding document for elected officials, staff, and volunteers.
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Strategic Plan Components
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Goals
Developed and adopted by the governing body and communicate broad initiatives or activities.
Should be a 2-4 year view of priorities that the local government establishes to achieve the vision of the community.
Focus on creating 3-5 goals that describe guardrails rather than specific actions.
Key Questions
Do the goals support the mission and vision?
Are the goals realistic?
Are they easy to read and understand?
Are they measurable?
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Strategies
The action steps needed to be taken to achieve the broad goals of the community.
Describe specific tasks, outputs and/or outcomes, typically within a 1-2 year completion period.
The number of strategies assigned to each goal will vary and are typically between 3 and 7.
Key Questions
Are the strategies realistic in terms of budget?
Do the strategies identify a timeframe for completion?
Have key personnel responsible for those strategies been identified?
Can staff report progress to the elected officials?
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Key: Strategic Plan Progress
Completed
Making Progress
Not Started
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Economic Opportunity and Growth
Creating and sustaining the conditions to facilitate economic development, security, and prosperity
Goal 1: Recruit,grow, and retain business and
industry
Goal 2: Develop and maintain infrastructure
that enhances quality of life
Goal 3: Ensure the development process is
thorough, accessible and efficient
Goal 4: Expand Raleigh Regional
Airport at Person County to facilitate
economic opportunity and growth
1.1 Attract new businesses that create well-
paying jobs, add to the tax base and provide
valued services and products
(Economic Development)
2.1 Support completion of the City of
Roxboro’s Western Sewer Project
(Administration, GIS)
3.1 Reduce the time that it takes to issue
environmental health, zoning and building
permits
(Environmental Health, Planning and Zoning,
Inspections., GIS)
4.1 Complete runway strengthening
project
(General Services)
1.2 Expand and support existing businesses
(Economic Development)
2.2 Evaluate water and sewer capacity and
city/county needs for future growth, revisit
interlocal agreement
(Administration, Economic Development)
4.2 Complete beginning phases of
runway extension project
(General Services)
1.3 Work with partners to create and support
opportunities for the current and future
workforce to learn and develop new skills
(Economic Development)
2.3 Partner with NC DIT to provide broadband
to all unserved and underserved areas
(Administration, GIS)
4.3 Secure funding for and construct
box hangars
(General Services)
1.4 Promote the county's assets locally,
regionally, and nationally through online and
social and print media platforms and in-person
marketing and recruitment
(Economic Development)
2.4 Complete Person County Trail Feasibility
Study and work with partners to implement
recommendations
(Recreation, Arts, and Parks, Administration,
GIS, Planning and Zoning, Soil and Water)
4.4 Design and secure funding to
renovate or build new terminal
(General Services)
2.5 Evaluate transportation and rail capacity
and needs for current and future growth
(Planning and Zoning, Economic
Development, Administration)
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Capital Investment
Being good stewards of public funds and support in developing and maintaining facilities and other
resources
Goal 5: Sustain the capital planning
process
Goal 6: Ensure county facilities meet the needs of the public and
employees
Goal 7: Provide modern, safe, and accessible learning and working
environments for Person County Schools (PCS) and Piedmont
Community College (PCC)
5.1 Develop and adequately fund a five-
year Capital Improvement Plan annually
(Finance)
6.1 Negotiate lease renewal or purchase of Human Services Building
or secure new facility prior to Aug. 2025
(Administration, General Services, Finance, Social Services, Health, IT)
7.1 Fund PCS ADA and safety projects with bond issuances in FY25
and FY27
(Finance)
5.2 Maintain a healthy debt affordability
model per established financial policies
(Finance)
6.2 Complete PI/MRF construction and physical and operational
merger before May 2025
(Person Industries, General Services, Administration, IT)
7.2 Partner with the PCS to evaluate population/ enrollment growth,
class size mandates, etc. to determine need for new construction
(Administration, Planning and Zoning, Inspections, GIS)
6.3. Utilize facility feasibility assessment to plan for current and
future needs of the Emergency Services Department
(Emergency Services, General Services, Finance, Administration, IT)
7.3 Partner with PCC to plan for and fund the Center for Health,
Advanced Technology & Trades (CHATT)
(Administration, Finance)
6.4 Complete construction and open “County Farm” park
(Recreation, Arts, and Parks, GIS, Soil and Water, Planning and
Zoning, Administration)
6.5 Complete space needs study, including ADA accessibility, for
county facilities
(General Services)
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Lifelong Learning
Supporting the educational, learning and skill development activities of all Person County residents
Goal 8: Support our educational partners, Person County Schools (PCS) and Piedmont
Community College (PCC)
Goal 9: Work with partners to create and support opportunities for the current and
future workforce to learn and develop new skills
8.1 Increase funding to support improvements in pre-K-12 education
(Administration, Finance)
9.1 Offer education-based programs for all ages and expand outreach through
partnerships with community organizations
(Library, Cooperative Extension, Recreation, Arts and Parks, Soil and Water, Health)
8.2 Ensure funding meets PCC’s operational needs
(Administration, Finance)
9.2 Partner with PCC and PCS to offer programs to develop skills for employment in
county positions with a concentrated focus on areas of critical need
(Administration, Human Resources, Other Departments)
8.3 Ensure the 6-14 Workforce Pipeline remains strong
(Economic Development)
9.3 Increase participation and work opportunities for parents through the Work First
Family Assistance Program
(Social Services)
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Service Excellence
Prioritizing the provision of stellar internal and external service through efficient operations, fiscal
responsibility and transparent communications
Goal 10: Identify, attract, and onboard the most qualified
individuals whose skills, experience, and values align with
our mission, fostering a culture of excellence
Goal 11: Proactively meet the
changing needs of the community
Goal 12: Enhance transparency and
communication
Goal 13: Promote fiscal
responsibility and financial
sustainability
10.1 Enhance recruitment strategies and streamline
selection processes that aggressively seek out the best
talent to fill county positions and minimize position
vacancy time
(Human Resources)
11.1 Monitor and analyze population
growth and demographic changes and
structure services to meet changing
needs
(Administration, Inspections, Planning
and Zoning, GIS, All Departments)
12.1 Implement provisions of Public
Records Request Policy and online
public records request platform
(Administration)
13.1 Minimize tax increases based on
necessity
(Administration, Finance, All
Departments)
10.2 Offer a competitive compensation program
(Human Resources)
11.2 Measure progress and update the
strategic plan
(Administration)
12.2 Offer a Citizens Academy
(Administration)
13.2 Develop and implement an
annual balanced budget and capital
improvement plan
(Administration, Finance)
10.3 Offer professional development opportunities and a
supportive work environment to attract and retain a
talented workforce
(Human Resources)
11.3 Work with partners to improve
digital equity and inclusion
(Cooperative Extension, Administration,
Digital Equity Taskforce)
12.3 Improve online access to public
meeting materials and county
ordinances and policies
(Administration, IT)
13.3 Hire a grant writer and capitalize
on grant opportunities
(Finance, All Departments)
10.4 Offer leadership education to build the skills of
current and future leaders in decision-making,
communications, problem solving, team building, and
adaptability
(Human Resources)
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Quality of Life
Working collaboratively with the community to ensure that Person County remains a great place to
work, live and play
Goal 14: Enhance public safety and community wellbeing Goal 15: Promote healthy communities Goal 16: Preserve and celebrate rural character and
lifestyle
14.1 Enhance the resiliency of the community by
coordinating and collaborating the emergency and disaster
mitigation, preparedness, prevention, response and
recovery activities
(Emergency Services)
15.1 Improve access to healthcare services
(Health, Social Services, Veterans Services, Emergency
Services, Administration)
16.1 Implement conservation programs
(Soil and Water)
14.2 Strengthen partnerships with law enforcement
agencies, community organizations, and residents to
address root causes of crime
(Sheriff)
15.2 Promote healthy lifestyles and behaviors
(Health, Recreation, Arts and Parks, Library, Cooperative
Extension, Social Services, Veterans Services, Administration,
Emergency Services)
16.2 Promote agri-business and agri-tourism
(Cooperative Extension, Planning and Zoning)
14.3 Support volunteer fire departments' efforts to
maintain or lower their ISO ratings and provide greater
protection to the community
(Emergency Services)
15.3 Develop and implement plan for utilizing Opioid
Settlement Funds
(Health, Emergency Services, EMS, Opioid Settlement
Advisory Committee, Administration)
14.4 Promote responsible pet ownership and public safety
(Animal Services)
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Questions and Feedback
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