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HomeMy WebLinkAbout07-20-2026 Agenda Packet BOCPERSON COUNTY BOARD OF COUNTY COMMISSIONERS MEETING AGENDA 304 South Morgan Street, Room 215 Roxboro, NC 27573-5245 336-597-1720 Fax 336-599-1609 July 20, 2026 9:00 a.m. This meeting will convene in Room 215 of the County Office Building. 1.CALL TO ORDER ...................................................................................... Chairman Puryear 2.INVOCATION 3.PLEDGE OF ALLEGIANCE 4.DISCUSSION/ADJUSTMENT/APPROVAL OF AGENDA 5.RECOGNITION A.Proclamation Honoring Alexis Vander Poppen ....................................... Chairman Puryear B.Resolution of Appreciation for Retiree Susan Allen ............................... Chairman Puryear 6.PUBLIC HEARING A.Acceptance of Bid and Adoption of Approving Resolution for Issuance of Limited Obligation Bonds (LOBs) for Person County Schools (PCS .................................................................... Katherine Cathey 7.INFORMAL COMMENTS 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. 1 8. DISCUSSION/ADJUSTMENT/APPROVAL OF CONSENT AGENDA A. June 15, 2026, Minutes B. July 6, 2026, Minutes C. Budget Amendment #1 D. Budget Amendment #2 E. Budget Amendment #3 F. Home & Community Care Block Grant Funding for 2026-2027 G. Tax Adjustments for July 2026 1. Tax Releases 2. NC Vehicle Tax System Pending Refunds 9. NEW BUSINESS A. Tax Collector Settlement ................................................................................. Russell Jones B. Order to Collect Taxes ..................................................................................... Russell Jones C. Advisory Boards and Committees Ethical Responsibilities Resolution ................................................................................................. Katherine Cathey D. North Carolina Association of County Commissioners (NCACC) Legislative Goal Proposals ...................................................................... Katherine Cathey E. Designation of Voting Delegate to the NC Association of County Commissioners Annual Conference ............................................. Michele Solomon 10. CHAIRMAN’S REPORT 11. MANAGER’S REPORT 12. COMMISSIONERS’ REPORTS/COMMENTS Note: All Items on the Agenda are for Discussion and Action as deemed appropriate by the Board. 2 PROCLAMATION Honoring Alexis Vander Poppen WHEREAS, America’s Distinguished Young Women, founded in 1958, is the oldest and largest national scholarship program for high school girls and has provided life-changing experiences for more than 780,000 women across the country, awarding more than $122 million in cash scholarships at the local, state, and national levels; and WHEREAS, America’s Distinguished Young Women empowers young women to reach their full potential by providing scholarship opportunities for college as well as personal development to become confident leaders; and WHEREAS, America’s Distinguished Young Women strives to give every young woman the opportunity to further her education and prepare for a successful future; and WHEREAS, it is with great pleasure and pride that we recognize and honor the exceptional achievements of Alexis Vander Poppen, a 2026 graduate of Roxboro Community School, who will be attending Sacred Heart University in Fairfield, Connecticut, majoring in Biology and Engineering in an accelerated dual-degree program in the fall, who has brought pride and distinction to our community; and WHEREAS, Alexis Vander Poppen’s dedication, determination, and unwavering commitment to excellence have resulted in her winning preliminaries in Scholastics, Fitness, Judges Interview, and Talent, before being named the Distinguished Young Woman of Roxboro in September 2025; and WHEREAS, Alexis Vander Poppen was awarded overall talent, the “Be Your Best Self “video scholarship and preliminaries in Scholastics, Fitness, Judges Interview, and Self-Expression before being honored as the Distinguished Young Woman of North Carolina in January 2026, advancing her to represent North Carolina at the America’s Distinguished Young Women National Finals in Mobile, Alabama June 25-27 2026; NOW, THEREFORE, the Person County Board of Commissioners celebrates and honors Alexis Vander Poppen and calls upon all citizens to offer congratulations and recognition to her for her remarkable talents, skills, and achievements. Adopted this the 20th day of July, 2026. ____________________________ Kyle Puryear, Chairman Person County Board of Commissioners ATTEST: _____________________________ Michele Solomon, NCCCC Clerk to the Board 3 RESOLUTION OF APPRECIATION WHEREAS, Susan Allen has faithfully, diligently, and honorably served the people of Person County throughout her distinguished career with the Person County Tax Office; and for twenty-five years, from June 18, 2001, to July 1, 2026, Susan Allen has rendered steadfast and devoted service to the citizens of Person County with exemplary integrity, professionalism, and unwavering commitment to excellence; and  throughout her tenure, Susan Allen has demonstrated exceptional competence, sound judgment, and a deep dedication to public service, thereby earning the enduring respect, confidence, and esteem of her colleagues, County leadership, and all who have had the privilege of working with her; and the County of Person gratefully recognizes the significant and lasting contributions of Susan Allen in her various roles, including Tax Assistant, Tax Technician, Tax Customer Service Representative, Senior Tax Customer Service Representative, and Personal Property Appraiser, each of which she executed with the highest standards of accuracy, dependability, and professionalism; and Susan Allen has further contributed to the betterment of County operations through her dedicated service on the Person County Safety Committee for many years, demonstrating her commitment to workplace safety, employee well‑being, and organizational responsibility; and the Person County Board of Commissioners desires to formally acknowledge and honor Susan Allen upon the occasion of her retirement, and to extend its sincere appreciation for her extraordinary service and dedicated efforts on behalf of the County and its residents; that I, Kyle Puryear, Chairman of the Person County Board of Commissioners, do hereby present this Resolution of Appreciation to Susan Allen in recognition of her outstanding service, steadfast dedication, and lasting contributions to the betterment and efficient administration of Person County. Adopted this the 20th day of July, 2026. ____________________________________ Kyle Puryear, Chairman Person County Board of Commissioners Attest: ____________________________________ Michele Solomon, NCCCC Clerk to the Board of Commissioners 4 AGENDA ABSTRACT Meeting Date: Agenda Title: Bonds (LOBs) for Person County Schools (PCS) Summary of Information: Person High School. As security for that financing, the County granted a lien on the Person High School property. During the July 6, 2026 Board of Commissioners meeting, the Board determined that it is in the County's best interest to amend the existing financing contract to provide additional funding for school capital needs in an amount not to exceed $10.2 million. This borrowing is included in the County’s long‑term financial plan and represents the second phase of school capital funding that the Board approved for Person County Schools (PCS) in March 2023. During the June 11, 2026 Board of Education meeting, Superintendent Dr. Rodney Peterson recommended that the School Board accept H.M. Kern Corporation’s bid for the renovations and additions to multiple school sites, which the School Board approved with 4 votes in favor and 0 against. The next steps in the process of issuing the Limited Obligation Bonds (LOBs) are: 1) The Board will accept the bid for the contract related to the issuance of LOBs for PCS projects, and 2) Adopt a resolution approving Amendment Number One to the County's existing installment financing arrangement in order to finance capital improvements at several County public school facilities. The following documents are referenced in the resolution and are available for inspection upon request: Instruments (the First Amendment; the First Supplement, including the form of the 2026 Bonds; and the Recommended Action: Conduct the public hearing, accept the bid for the contract related to the LOBs issuance (attached), and adopt the Approving Resolution (attached). Submitted By: Katherine M. Cathey, County Manager 5 NOTICE OF PUBLIC HEARING The County of Person, North Carolina (the “County”) previously entered into an Installment Financing Contract dated as of November 1, 2023 (the “2023 Contract”) with the Person County Financing Corporation (the “Corporation”) to finance the projects described therein. To secure its obligations under the 2023 Contract, the County previously executed and delivered a Deed of Trust, Security Agreement and Fixture Filing dated as of November 1, 2023 (the “Deed of Trust”) pursuant to which the County granted a lien on the site of Person High School, together with the real estate improvements thereon and appurtenances thereto (collectively, the “Mortgaged Property”). The Mortgaged Property is located at 1010 Ridge Road, Roxboro, North Carolina 27573. At its July 6, 2026 meeting, the Board of Commissioners (the “Board”) of the County adopted a resolution which authorized the County to enter into Amendment Number One to the Installment Financing Contract (the “First Amendment” and together with the 2023 Contract, the “Contract”), the aggregate principal amount of which is currently expected not to exceed $10,200,000, under which the County will make certain installment payments to finance capital improvements to County public school facilities, including, but not limited to: (i) construction of additional classroom space and improvements to safety, security, and parking facilities at Stories Creek Elementary School; (ii) improvements to safety, security, and parking facilities at Helena Elementary School; (iii) improvements to security and egress at Oak Lane Elementary School; and (iv) renovation of classroom space and improvements to accessibility and security at South Elementary School, together with all related site work, furnishings, equipment, and incidental improvements (collectively, the “2026 Projects”). The Contract and the Deed of Trust permit the County to enter into amendments to finance or refinance additional projects using the Mortgaged Property as collateral and the County may or may not grant additional collateral in connection with such amendments. On the County’s payment of all installment payments due under the Contract, including any future amendments to finance or refinance projects, any lien the Deed of Trust created will terminate and the County’s title to the Mortgaged Property will be unencumbered. NOTICE IS HEREBY GIVEN, pursuant to Section 160A-20 of the General Statutes of North Carolina and Section 147(f) of the Internal Revenue Code of 1986, that on July 20, 2026 at 9:00 a.m. in the Commissioners’ Boardroom, Room 215, Person County Office Building, 304 S. Morgan Street, Roxboro, North Carolina, a public hearing will be conducted concerning the approval of the execution and delivery of the First Amendment and the 2026 Projects financed thereby. All interested parties are invited to present comments thereon at the public hearing. /s/ Michele Solomon Michele Solomon, NCCCC Clerk to the Board of Commissioners County of Person, North Carolina Published: July 9, 2026 6 D T W A R C H I T E C T S A N D P L A N N E R S L T D 3 3 3 3 D u r h a m C h a p e l H i l l B l v d • S u i t e D 1 0 0 • D U R H A M N C 2 7 7 0 1 P h o n e : 9 1 9 / 3 1 7 -4 0 2 0 • E m a i l : i n f o @ d t w a r c h . c o m June 7th, 2024 Person County Schools 3620 Shannon Road Durham, NC 27707 Attn: Mr. Paul Philips, COO Re: Person County Schools – Renovations and Additions to Multiple Schools Dear Mr. Philips, On May 26th, 2026, a public bid was held for the construction of Renovations and Additions to Multiple Schools. Only two bidders provided proposals so the bids could not be opened at that time. The project was re-advertised to receive bids on Thursday, June 4th, 2026. Four bidders provided proposals and H. M. Kern Corporation was the lowest, responsive, responsible bidder with the following bid costs: Base Bid: $4,630,000 Alternate OP-1: $8,000 Alternate OP-2: $7,000 All other alternates were marked as $0. It is our recommendation that the Person County School Board accept H.M. Kern Corporations’s base bid, Alternate OP-1 and OP-2 for a total bid of $4,645,000. If you have any questions regarding this letter, please don’t hesitate to call. Sincerely, J. Paul Young, AIA Project Architect Attachments: - Bid Tabulation for Person County Schools – Renovations and Additions to Multiple Schools - Bid Documents for H.M. Kern Corporation (including references) 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 PERSON COUNTY SCHOOLS MULTIPLE SCHOOLS ADDITIONS AND RENOVATIONS BID OPENING TABULATION RE-Bid Opening: Thursday, June 4th, 2026 at 3:00 p.m. Single Prime Contractors BIDDER NAME: Harrod & Associates Constructors, Inc. Raleigh, NC H.G. Reynolds Co., Inc. Henderson, NC H.M. Kern Corp. Greensboro, NC MLB Construction Services, LLC Apex, NC Contractor License Number:32791 14149 8542 56418 Bid Form Acknowlegement of Addendums #1, #2, #3 & #4 yes yes yes 1-3 rec'd Non-Collusion Affidavit no yes yes yes Bid Bond / Power of Attorney yes & yes yes & yes yes & yes yes & yes Statement of Qualifications yes yes yes yes Statement of Ability to Staff Project yes yes yes yes Base Bid:$5,248,000.00 $4,882,000.00 $4,630,000.00 $5,737,700.00 Alternates 1-3 Alternate OP-1 $0.00 $0.00 $8,000.00 $0.00 Alternate OP-2 $7,000.00 $0.00 $7,000.00 $10,000.00 Alternate OP-3 $0.00 $0.00 $0.00 $0.00 Total of Alternates 1-3 $7,000.00 $0.00 $15,000.00 $10,000.00 Total Base Bid + Alternates 1-3 $5,255,000.00 $4,882,000.00 $4,645,000.00 $5,747,700.00 Alternates 1-7 Alternate OP-4 $0.00 $5,000.00 $0.00 $0.00 Alternate OP-5 $0.00 $0.00 $0.00 $0.00 Alternate OP-6 $0.00 $0.00 $0.00 $0.00 Alternate OP-7 $0.00 $0.00 $0.00 $100,000.00 Subcontractors HVAC Subcontractor Hockaday Hockaday Duggins Hockaday Electrical Subcontractor Jordan Rayman Electric M&P Systems S&J Plumbing Subcontractor PlumbServe PlumbServe PlumbServe PlumbServe Fire Alarm Subcontractor Jordan InControl CEI M&P Systems EagleFire I certify that the above is true and accurate tabulation of the bids received and opened at 3:00 p.m. on Thursday, June 4th, 2026 Signature 29 PERSON COUNTY SCHOOLS MULTIPLE SCHOOLS ADDITIONS AND RENOVATIONS BID OPENING TABULATION RE-Bid Opening: Thursday, June 4th, 2026 at 3:00 p.m. 30 RESOLUTION OF THE BOARD OF COMMISSIONERS OF THE COUNTY OF PERSON, NORTH CAROLINA, APPROVING AN AMENDMENT TO AN INSTALLMENT FINANCING CONTRACT AND DELIVERY THEREOF; AND PROVIDING FOR CERTAIN OTHER RELATED MATTERS WHEREAS, the County of Person, North Carolina (the “County”) is a validly existing political subdivision, existing as such under and by virtue of the Constitution, statutes and laws of the State of North Carolina (the “State”); WHEREAS, the County has the power, pursuant to the General Statutes of North Carolina to (1) enter into installment contracts to purchase, or finance or refinance the purchase of, real or personal property and to finance or refinance the construction or repair of fixtures or improvements on real property and (2) create a security interest in some or all of the property financed or refinanced to secure repayment of the money advanced therefor; WHEREAS, the County has previously executed and delivered: (1) an Installment Financing Contract dated as of November 1, 2023 (the “2023 Contract”) with the Person County Financing Corporation (the “Corporation”), a portion of the proceeds of which were used to finance improvements to Person High School (the “Person High School”); and (2) a Deed of Trust, Security Agreement and Fixture Filing dated as of November 1, 2023, pursuant to which the County granted a lien on the site of Person High School, together with the real estate improvements thereon and appurtenances thereto; WHEREAS, the Board of Commissioners of the County (the “Board”) previously determined that it is in the County’s best interest to enter into Amendment Number One to the Installment Financing Contract (the “First Amendment”) in an amount not to exceed $10,200,000 with the Corporation to finance capital improvements to County public school facilities, including, but not limited to: (i) construction of additional classroom space and improvements to safety, security, and parking facilities at Stories Creek Elementary School; (ii) improvements to safety, security, and parking facilities at Helena Elementary School; (iii) improvements to security and egress at Oak Lane Elementary School; and (iv) renovation of classroom space and improvements to accessibility and security at South Elementary School, together with all related site work, furnishings, equipment, and incidental improvements (the “2026 Projects”); WHEREAS, in furtherance of the above plan, the Corporation will execute and deliver its Limited Obligation Bonds (County of Person, North Carolina), Series 2026 (the “2026 Bonds”) in an aggregate principal amount not to exceed $10,200,000, evidencing proportionate undivided interests in rights to receive certain Revenues (as defined in the 2023 Contract), under the terms of an Indenture of Trust, dated as of November 1, 2023, as supplemented by Supplemental Indenture, Number 1 dated as of August 1, 2026 (the “First Supplement”), each between the Corporation and U.S. Bank Trust Company, National Association, as trustee; WHEREAS, in connection with the sale of the 2026 Bonds by the Corporation to PNC Capital Markets LLC (the “Underwriter”), the Corporation will enter into a Contract of Purchase between the Corporation and the Underwriter, and the County will execute a Letter of Representation to the Underwriter with respect to the 2026 Bonds (the “Letter of Representation”); 31 WHEREAS, there have been described to the Board the forms of the following documents (collectively, the “Instruments”), copies of which have been made available to the Board, which the Board proposes to approve, enter into and deliver, as applicable, to effectuate the proposed installment financing: (1) the First Amendment; (2) the First Supplement, including the form of the 2026 Bonds; and (3) the Letter of Representation; WHEREAS, to make an offering and sale of the 2026 Bonds, there will be prepared a Preliminary Official Statement with respect to the 2026 Bonds (the “Preliminary Official Statement”), a draft thereof having been presented to the Board, and a final Official Statement relating to the Preliminary Official Statement (together with the Preliminary Official Statement, the “Official Statement”), which Official Statement will contain certain information regarding the County; WHEREAS, it appears that each of the Instruments and the Preliminary Official Statement is in an appropriate form and is an appropriate instrument for the purposes intended; WHEREAS, a public hearing on the First Amendment and the 2026 Projects to be financed thereby, after publication of a notice with respect to such public hearing, must be held and the Board conducted such public hearing at this meeting; WHEREAS, the County will file an application to the North Carolina Local Government Commission (the “LGC”) for approval of the First Amendment; NOW, THEREFORE BE IT RESOLVED BY THE BOARD OF COMMISSIONERS OF THE COUNTY OF PERSON, NORTH CAROLINA, AS FOLLOWS: Section 1. Ratification of Instruments. All actions of the County, the Chairman of the Board, the Clerk to the Board, the County Manager, the Chief Financial Officer, the County Attorney, and their respective designees (collectively, the “Authorized Officers”), whether previously or hereinafter taken, in effectuating the proposed financing, including the making of application to the LGC, are approved, ratified and authorized pursuant to and in accordance with the transactions contemplated by the Instruments. Section 2. Authorization of the Official Statement. The form, terms and content of the Preliminary Official Statement are authorized, approved, and confirmed, and the Underwriter’s use of the Preliminary Official Statement and the final Official Statement in connection with the sale of the 2026 Bonds is authorized, approved and confirmed. The Authorized Officers are authorized and directed, individually and collectively, to deliver, on behalf of the County, the Official Statement in substantially such form, with such changes, insertions and omissions as he or she may approve. Section 3. Authorization to Execute the Instruments. The Board authorizes and approves the financing of the 2026 Projects in an amount not to exceed $10,200,000 and in accordance with the terms of the Instruments, which will be valid, legal, and binding obligations of the County in accordance with their terms. The form and content of the Instruments are authorized, approved, and confirmed, and the Authorized Officers and their respective designees are authorized, empowered, and directed, individually and collectively, to execute and deliver the Instruments, including necessary counterparts, in substantially the form and content presented to the Board, but with such changes, modifications, additions or deletions therein as they may deem necessary, desirable or appropriate, their execution thereof to constitute conclusive evidence of the County’s approval of any and all changes, modifications, additions or deletions 32 therein from the form and content of the Instruments presented to the Board. From and after the execution and delivery of the Instruments, the Authorized Officers are authorized, empowered and directed, individually and collectively, to do all such acts and things and to execute all such documents as may be necessary to carry out and comply with the provisions of the Instruments as executed. Section 4. County Representative. The Authorized Officers are designated as the County’s representatives to act on behalf of the County in connection with the transactions contemplated by the Instruments and the Preliminary Official Statement, and are authorized to proceed with financing the 2026 Projects in accordance with the Instruments and the Preliminary Official Statement and to seek opinions as a matter of law from the County Attorney, which the County Attorney is authorized to furnish on behalf of the County, and opinions of law from such other attorneys for all documents contemplated hereby as required by law. The Authorized Officers are authorized, individually and collectively, to select any co- managing underwriters for the 2026 Bonds if they determine such selection to be in the best interest of the County. The Authorized Officers and their respective designees are authorized, empowered and directed, individually and collectively, to do any and all other acts and to execute any and all other documents, which they, in their discretion, deem necessary and appropriate to consummate the transactions contemplated by the Instruments and the Preliminary Official Statement or as they deem necessary or appropriate to implement and carry out the intent and purposes of this Resolution and to administer the transactions contemplated by this Resolution after the execution and delivery of the 2026 Bonds. Section 5. Severability. If any section, phrase or provision of this Resolution is for any reason declared to be invalid, such declaration shall not affect the validity of the remainder of the sections, phrases or provisions of this Resolution. Section 6. Repealer. All motions, orders, resolutions and parts thereof, in conflict herewith are repealed. Section 7. Effective Date. This Resolution is effective on the date of its adoption. 33 STATE OF NORTH CAROLINA ) ) SS: COUNTY OF PERSON ) I, Michele Solomon, Clerk to the Board of Commissioners of the County of Person, North Carolina, DO HEREBY CERTIFY that the foregoing is a true and exact copy of a resolution titled “RESOLUTION OF THE BOARD OF COMMISSIONERS OF THE COUNTY OF PERSON, NORTH CAROLINA, APPROVING AN AMENDMENT TO AN INSTALLMENT FINANCING CONTRACT AND DELIVERY THEREOF; AND PROVIDING FOR CERTAIN OTHER RELATED MATTERS” adopted by the Board of Commissioners of the County of Person, North Carolina in regular session convened on July 20, 2026, as recorded in the minutes of the Board of Commissioners of the County of Person, North Carolina. WITNESS, my hand and the seal of the County of Person, North Carolina, this the _____ day of ___________, 2026. (SEAL) Michele Solomon Clerk to the Board of Commissioners County of Person, North Carolina 34 June 15, 2026 1 PERSON COUNTY BOARD OF COMMISSIONERS June 15, 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 Monday, June 15, 2026 at 9:00 a.m. in Room 215 of the 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 Vice-Chair Wilborn and carried 5-0 to approve the agenda. PROCLAMATION COMMEMORATING THE 250TH ANNIVERSARY OF THE SIGNING OF THE DECLARATION OF INDEPENDENCE Chairman Puryear read and presented a Proclamation Commemorating the 250th Anniversary of the Signing of the Declaration of Independence. The proclamation recognized: • The significance of July 4, 2026 • North Carolina’s Revolutionary history • The contributions of the Daughters of the American Revolution (DAR) • The organization’s ongoing efforts to preserve national heritage A motion was made by Vice-Chair Wilborn and carried 5-0 to approve the Proclamation Commemorating the 250th Anniversary of the Signing of the Declaration of Independence. Representatives of the DAR were present to accept the proclamation and offered brief remarks thanking the Board for its support. 35 June 15, 2026 2 36 June 15, 2026 3 INFORMAL COMMENTS: There were no individuals that appeared before the Board to make informal comments. 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. June 1, 2026, Minutes B. June 4, 2026, Minutes, Corrected C. Budget Amendment #21 D. Brough Law Firm Agreement E. Resolution Amending the 2026 Schedule of Regular Meetings for the Person County Board of Commissioners NEW BUSINESS: AMERICA 250 UPDATE Public Information Officer Kim Strickland and Library Director Von Yeager presented the following update: ξ ėу⅝♂╓�����Ĺи″ ╓№ė ł cð½’ √�J ’ Ĺ√č‼� ø cðòJ �����J ’ ø ø òččcc 37 June 15, 2026 4 38 June 15, 2026 5 39 June 15, 2026 6 The Board thanked staff and volunteers for their significant work and community partnerships. 40 June 15, 2026 7 FY27-31 CAPITAL IMPROVEMENT PLAN (CIP) County Manager Katherine Cathey stated that the recommended CIP was presented to the Board on April 6, 2026. She stated that FY27 projects are incorporated into the proposed FY27 budget. She stated that changes to CIP funding may require delaying adoption of the budget ordinance. Vice-Chair Wilborn expressed concern regarding the proposed splash pad project scheduled for FY27 to include: • Unfunded departmental needs • Uncertain long-term maintenance costs • Indeterminate site selection • Lack of urgency identified by Parks & Recreation leadership Commissioner Royster expressed support for retaining the splash pad in the CIP, citing: • Recreation needs for families • Community requests and expectations • Ensuring progress rather than continued delays A motion was made by Vice-Chair Wilborn and carried 4-1 to adopt the FY27-31 CIP as presented with splash pad moved to FY28. Commissioner Royster voted in opposition. 41 June 15, 2026 8 FY27 BUDGET ORDINANCE County Manager Katherine Cathey summarized revisions of the FY27 Budget based on the Board’s June 4, 2026 work session. She noted the following: • 1¢ property tax rate reduction (to $0.62) • Increased fund balance appropriation • Contingency fund for public safety pay study implementation • Inclusion of all seven recommended positions • Allocation of $224,000 in increased sales tax projections for public safety pay Commissioner Wilborn supported the budget but expressed concern about unfunded departmental needs. She stated that she does not love the position that the County is in; however, this is the lowest tax rate since the 90’s. Commissioner Long opposed expanding staffing and argued for fiscal restraint, raising concerns about future tax increases and long-term sustainability. He stated that he is in agreement that this is the lowest tax rate in years. Commissioners Royster and Wilburn emphasized: • DSS and Tax Office staffing recommendations came from state or third- party reviews • Mandated workloads and succession planning require added personnel • Competitive pay crucial for recruitment and retention Chairman Puryear recognized competing concerns but supported the balanced compromise. He expressed thanks to all for a responsible budget and for the productive work session. A motion was made by Chairman Puryear and carried 4-1 to adopt the FY27 Budget Ordinance. Commissioner Long voted in opposition. 42 June 15, 2026 9 43 June 15, 2026 10 44 June 15, 2026 11 45 June 15, 2026 12 46 June 15, 2026 13 47 June 15, 2026 14 48 June 15, 2026 15 49 June 15, 2026 16 50 June 15, 2026 17 51 June 15, 2026 18 52 June 15, 2026 19 53 June 15, 2026 20 54 June 15, 2026 21 55 June 15, 2026 22 56 June 15, 2026 23 57 June 15, 2026 24 58 June 15, 2026 25 59 June 15, 2026 26 60 June 15, 2026 27 61 June 15, 2026 28 NOVEMBER 2026 GO BOND REFERENDUM Clerk to the Board Michele Solomon presented statutory requirements for advancing the $107 million school bond referendum, including: 1. Resolution calling for a public hearing on July 6, 2026 at 6:00 p.m. 2. Publication of the notice in the June 25, 2026 edition of The Courier- Times 3. Authorization for filing of the sworn statement of debt and disclosure with the LGC A motion was made by Vice-Chair Wilborn and carried 5-0 to adopt the resolution calling for a public hearing on the bond order to be heard on July 6, 2026 at 6:00 p.m. A motion was made by Commissioner Royster and carried 5-0 to direct the clerk to publish the public hearing notice in the June 25, 2026 edition of The Courier-Times. A motion was made by Commissioner Thomas and carried 5-0 authorizing the Chief Financial Officer to file the Sworn Statement of Debt and the Statement of Disclosure with the Local Government Commission (LGC). 62 June 15, 2026 29 63 June 15, 2026 30 APPOINTMENTS TO BOARDS AND COMMITTEEES Clerk to the Board Michele Solomon presented to the Board the applications of interested citizens for consideration for appointment to various boards and committees, and requested that the Board make nominations for appointment as deemed appropriate. ABC Board Term: 3 Years – 1 Vacancy The following applications were received: Brian Horner requests appointment Tracey Kendrick requests appointment Dale Norris requests appointment Paul Williams requests appointment A motion was made by Chairman Puryear and carried 5-0 to appoint Dale Norris to the ABC Board for a 3-year term. Animal Services Advisory Committee Term: 3 Years – 2 Vacancies The following applications were received: Renee Byrd requests appointment Carol Carter requests appointment Kay Farrell- requests reappointment A motion was made by Commissioner Royster and carried 5-0 to reappoint Kay Ferrell to the Animal Services Advisory Committee for a 3-year term. A motion was made by Vice-Chair Wilborn and carried 5-0 to appoint Carol Carter to the Animal Services Advisory Committee for a 3-year term. 64 June 15, 2026 31 Board of Health Term: 3 Years – Vacancies for: Engineer, Pharmacist, General Public Representative The following applications were received: Christopher Atkins requests reappointment for member of the General Public Anita Charnekar requests appointment as a member of the General Public Randy Eakes requests reappointment as Engineer representative Theodore Michie requests reappointment as a Pharmacist A motion was made by Vice-Chair Wilborn and carried 5-0 to reappoint Christopher Atkins, Randy Eakes, and Theodore Michie to the Board of Health for a 3- year term. Economic Development Commission Vacancies: 2 General Public; 1 Minority Representative (General Public) The following applications were received: Jody Blackwell requests reappointment Bryan Cline requests appointment Latasha Lea requests appointment Kenneth Perry requests reappointment James Poindexter requests reappointment Tammy Tuck requests appointment A motion was made by Vice-Chair Wilborn and carried 5-0 to reappoint Jody Blackwell, Kenneth Perry, and James Poindexter to the Economic Development Commission for a 4-year term. Juvenile Crime Prevention Council Term: 1-Year Initial; 2-Year Reappointment Vacancies: Juvenile Defense Attorney, School Superintendent/Designee, Substance Abuse Professional, Non-Profit Representative, Faith Community Representative, General Public Representative, and 2 General Public Representatives under the age of 21 The following applications were received: Kelly Foti requests reappointment as a Non-Profit representative Brandi Neumann requests appointment as a member of the General Public Shawna Phelps request appointment as a member of the General Public 65 June 15, 2026 32 A motion was made by Vice-Chair Wilborn and carried 5-0 to reappoint Kelli Foti to the Juvenile Crime Prevention Council for a 2-year term. A motion was made by Commissioner Royster and carried 5-0 to appoint Brandi Neumann to the Juvenile Crime Prevention Council for a 1-year term. Library Advisory Board Term: 3 Years – 1 Vacancy The following applications were received: Breanne Basnight requests appointment Paul Ehresmann requests appointment Rebecca Nolph requests appointment Mary Ryerson requests appointment A motion was made by Chairman Puryear and carried 5-0 to appoint Paul Ehressman to the Library Advisory Board for a 3-year term. Opioid Settlement Advisory Committee Vacancy: DSS Representative The following application was received: Adonica Hampton requests appointment A motion was made by Vice-Chair Wilborn and carried 5-0 to appoint Adonica Hampton to the Opioid Settlement Advisory Committee. 66 June 15, 2026 33 PATS Transportation Advisory Board Vacancies: Medical-Related Services representative (unexpired term ending 6/30/2027), and a General Public representative The following applications were received: Brenda Hunt-Moore requests appointment as a Medical-Related Services representative Annette Lawson request reappointment for member of the General Public A motion was made by Commissioner Royster and carried 5-0 to appoint Brenda Hunt-Moore for an unexpired term ending 6/30/2027, and to reappoint Annette Lawson to the PATS Transportation Advisory Board for a 3-year term. Person-Caswell Lake Authority Term: 3 Years – 1 Vacancy The following application was received: John Bullock requests reappointment A motion was made by Chairman Puryear and carried 5-0 to reappoint John Bullock to the Person-Caswell Lake Authority for a 3-year term. Piedmont Community College Board of Trustees Term: 4 Years – 1 Vacancy The following applications were received: Tracy Harris requests reappointment James Smith requests appointment Karen Schnell requests appointment A motion was made by Vice-Chair Wilborn and carried 5-0 to reappoint Tracy Harris to the Piedmont Community College Board of Trustees for a 4-year term. 67 June 15, 2026 34 Planning Board Term: 3 Years – 1 Vacancy The following applications were received: Robert Allen requests reappointment Samuel Martin requests appointment A motion was made by Chairman Puryear and carried 5-0 to reappoint Robert Allen to the Planning Board for a 3-year term. Recreation Advisory Board Term: 3 Years – 2 Vacancies The following applications were received: Katie Ann Brann requests reappointment Teresa Burch requests appointment Tammy Tuck requests appointment A motion was made by Vice-Chair Wilborn and carried 5-0 to reappoint Katie Ann Brann and to appoint Teresa Burch to the Recreation Advisory Board for a 3-year term. CHAIRMAN’S REPORT Chairman Puryear recognized that in the audience this morning is Leadership Person County led by the Roxboro Area Chamber of Commerce and asked Chamber Director Dana Blackwell if she wanted to speak on behalf of the Roxboro Area Chamber of Commerce. Blackwell stated that this is the second leadership class and that this group will finish in October. She stated that they will graduate and have a ceremony at the annual banquet in January. She stated that applications will be accepted in February for the April class. Puryear stated that he attended the Thomas Family Farm “Farm of the Year” ceremony. He stated that the event was well attended and expressed thanks to Nancy McCormick and all that took part in the planning and organizing of this event. He noted concerns regarding an opinionated article published by the Environmental Issues Advisory Committee and requested the County Manager develop a policy for public communications from advisory boards to ensure proper oversight. 68 June 15, 2026 35 MANAGER’S REPORT County Manager Katherine Cathey stated that the Board approved an amendment to their regular schedule this evening to add additional dates to their meeting calendar to include July 6, 2026 for the GO Bond Referendum Public Hearing. She expressed appreciation for staff and Board during the budget process and noted upcoming strategic plan review in the next fiscal year. COMMISSIONER REPORTS/COMMENTS Vice-Chair Wilborn stated that she and County Manager Cathey attended County Advocacy Days last week in Raleigh. She noted concerns about the Environmental Issues Advisory Committee’s public communications and the need to review purpose and structure. She commented on the Thomas Family Farm ceremony and importance of agricultural technology and infrastructure. She expressed thanks to Nancy McCormick for her participation in the event. She expressed concerns regarding the volume and impact of public records requests on county resources and read an article from the February 6, 2011 edition of the Washington Post titled “Virginia School Officials Complain of Cost of Parents FOIA Request”. She stated that if one request in 2011 came with a price tag of $624,000, she wonders what it has or will cost Person County taxpayers in 2025 and 2026 for the 22 public records requests placed by Person County Free Press and Concerned Residents of Person County. She stated that these requests can take multiple members of upper-level staff and the county attorney to fulfill them, only for the information to be manipulated, spun, or invented to intentionally cast doubt and cause ill will. Commissioner Thomas thanked Chairman Puryear for mentioning the article by the Environmental Issues Advisory Committee and is in agreement that there needs to be some policy change. He asked for prayers for county families. He praised the “Farm of the Year” event. He expressed gratitude for budget work and staff efforts. Commissioner Royster reflected on recent gun violence in the community. She encouraged support, mentorship, and unity across the county. She reported attendance at the Tru Soul Restaurant ribbon cutting. She announced Juneteenth celebration (June 20) at Huck Sansbury. She noted that she would not be in attendance for the July 20, 2026 Board meeting due to NACo conference participation. Commissioner Long stated that he appreciated civil discussion during the budget process and that he values differing opinions expressed respectfully. 69 June 15, 2026 36 ADJOURNMENT A motion was made by Vice-Chair Wilborn and carried 5-0 to adjourn the meeting at 10:11 a.m. ____________________________ ______________________________ Michele Solomon Kyle Puryear Clerk to the Board Chairman (Draft Board minutes are subject to Board approval). 70 July 6, 2026 1 PERSON COUNTY BOARD OF COMMISSIONERS July 6, 2026 MEMBERS PRESENT OTHERS PRESENT Kyle Puryear-- ABSENT 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 Monday, July 6, 2026 at 6:00 p.m. in Room 215 of the County Office Building located at 304 S. Morgan Street, Roxboro, NC. Vice-Chair Wilborn called the meeting to order and recognized a quorum was present. Commissioner Thomas offered an invocation, and Commissioner Long led the group in the Pledge of Allegiance. DISCUSSION/ADJUSTMENT/APPROVAL OF AGENDA A motion was made by Commissioner Royster and carried 4-0 to approve the agenda. PUBLIC HEARING: BOND ORDER AUTHORIZING ISSUANCE OF $107,000,000 GENERAL OBLIGATION SCHOOL BONDS A motion was made by Commissioner Thomas and carried 4-0 to open the duly advertised public hearing for the Bond Order Authorizing Issuance of $107,000,000 in General Obligation School Bonds. Clerk to the Board Michele Solomon stated that the Board is progressing through the next steps of the General Obligation (GO) School Bond referendum process. She stated the following: • The proposed $107 million GO School Bond would fund:  Construction of a new middle school  Renovations to vacated Northern and Southern Middle School buildings for conversion to elementary schools as part of school consolidation 71 July 6, 2026 2 • A sworn statement of county debt is filed with the Clerk and available for public inspection. • The bond order becomes effective only if approved by voters in the November 3, 2026 referendum. • Solomon requested approval of:  The bond order authorizing issuance of $107 million in GO school bonds  The resolution setting a special bond referendum, directing publication of notice in the Courier-Times, and notifying the Board of Elections She stated that CFO Tracy Clayton and representatives of the school board were in attendance if the Board had any questions. There were no individuals that appeared before the Board to speak in favor of or in opposition of the Bond Order Authorizing Issuance of $107,000,000 in General Obligation School Bonds. A motion was made by Commissioner Royster and carried 4-0 to close the duly advertised public hearing for the Bond Order Authorizing Issuance of $107,000,000 in General Obligation School Bonds. CONSIDERATION TO GRANT OR DENY THE BOND ORDER AUTHORIZING ISSUANCE OF $107,000,000 GENERAL OBLIGATION SCHOOL BONDS A motion was made by Commissioner Long and carried 4-0 to adopt the Bond Order Authorizing the Issuance of $107,000,000 in General Obligation School Bonds for the County of Person, NC. 72 July 6, 2026 3 73 July 6, 2026 4 A motion was made by Commissioner Long and carried 4-0 to adopt the Resolution Setting a Special Bond Referendum and Directing the Publication of Notice of a Special Bond Referendum and Notification of the Board of Elections. 74 July 6, 2026 5 75 July 6, 2026 6 NEW BUSINESS: AMENDMENT NUMBER ONE TO THE NOVEMBER 1, 2023 INSTALLMENT FINANCING CONTRACT Chief Financial Officer Tracy Clayton provided the following summary: • In March 2023, the Board entered a multi-tranche plan for limited obligation bonds (LOBs) to fund improvements and renovations to various school facilities. • The first tranche is nearing completion and closing this year. • The Board must now take action on the second tranche, not to exceed $10.2 million, for the 2026 projects. • Requested Board actions: 1. Permission to negotiate the First Amendment to the installment financing contract 2. Approval of a resolution authorizing up to $10.2 million in LOBs 3. Direction for the CFO to file an LGC application 4. Approval to hire required professional partners:  Parker Poe (bond counsel)  DEC Consultants (municipal advisors)  PNC Bank (underwriter)  US Bank (underwriter and trustee) 5. Scheduling a public hearing for July 20, 2026 at 9:00 AM 6. Direction for the Clerk to publish notice at least 10 days prior 7. Authorization for reimbursement for project expenses incurred before issuance of the bonds Clayton noted she had a full list of covered projects available upon request. A motion was made by Commissioner Royster and carried 4-0 to adopt the Resolution Authorizing the Negotiation of an Amendment to an Installment Financing Contract, Directing the Publication of Notice with Respect Thereto, Declaring the Intent of the County to Reimburse itself for Capital Expenditures from Proceeds Thereof, and Providing for Certain Other Related Matters Thereto. 76 July 6, 2026 7 77 July 6, 2026 8 78 July 6, 2026 9 79 July 6, 2026 10 80 July 6, 2026 11 ADJOURNMENT A motion was made by Commissioner Thomas and carried 4-0 to adjourn the meeting at 6:11 p.m. ____________________________ ______________________________ Michele Solomon Kyle Puryear Clerk to the Board Chairman (Draft Board minutes are subject to Board approval). 81 7/20/2026 Dept./Acct No.Department Name Amount EXPENDITURES General Fund General Government 715,469 Contingency (715,469) EXPENDITURES Airport Construction Project Fund 19,665,000 REVENUES Airport Construction Project Fund Federal Grant 19,665,000 Explanation: Account Number Account Description $Revenues incr. (decr.) $Expenditures incr. (decr.) 1009910-499300 Contingency-Prop & Liab Insurance 1004122-445000 Human Resources-Insurance 40035-380097 Airport Constr Fund: Fed Extend RW Extn 47174.3.1 4004530-551897 Airport Constr Fund: Extend RW, Taxiway 47174.3.1 Totals 19,665,000 19,665,000 Transfering from Contingency/Property and Liability (-$715,469) to Human Resources ($715,469) to cover the FY27 property and liability insurance renewal payments;and budgeting awarded State Transportation Improvement Program (STIP) funds ($19,665,000) from NCDOT for project titled "Extend Runway, Construct Taxiway Extension and Relocate SR 1311" for the BUDGET ADJUSTMENT DETAIL 82 7/20/2026 Dept./Acct No.Department Name Amount EXPENDITURES General Fund General Government Public Safety Transportation Culture & Recreation Human Services Environmental Protection Transfer to Other Funds EXPENDITURES Person Industries & MRF Fund Community Rehab Program Svcs 14,406 REVENUES Person Industries & MRF Fund Transfer from General Fund-PI 14,406 Explanation: Account Number Account Description $Revenues incr. (decr.) $Expenditures incr. (decr.) 1004122-445000 Human Resources-Insurance 1004121-445000 IT Insurance 1004140-445000 Tax Insurance 1004260-445000 General Services Insurance 1004310-445000 Sheriff Insurance 1004350-445000 Inspections Insurance 1004370-445000 EMS Insurance 1004375-445000 Fire Admin Insurance 1004380-445000 Animal Serv Insurance 1004520-445000 PATS Insurance 1004530-445000 Airport Insurance 1004960-445000 Soil & Water Conservation 1006120-445000 P&R Insurance 1006121-445000 Mayo Insurance 1009820-400005 Transfer to Fleet Management Fund 1009820-400012 Transfer to Health Fund 1009820-400015 Transfer to Library Fund 1009820-400019 Transfer to DSS 1009821-401023 Transfer to PI 10570-390010 Transfer from General Fund BUDGET AMENDMENT #2 Distribute cost of vehicle insurance from the Human Resources Department (-$297,114) to various County departments in the General Fund ($282,708) and to the Person Industries Fund BUDGET ADJUSTMENT DETAIL 83 12070-390010 Transfer from General Fund 8,897 1205110-445000 Health Insurance 1205180-445000 Env Health Insurance 15070-390010 Transfer from General Fund 1506110-445000 Library Insurance 19070-390010 Transfer from General Fund 1905310-445000 DSS Insurance 23070-398010 PI/MRF Fund: Xfer from General Fund-PI 2305280-445000 PI/MRF Fund: PI Insurance Totals 66,095 66,095 84 7/20/2026 Dept./Acct No.Department Name Amount Incr / (Decr) EXPENDITURES Capital Improvement Project Fund County Projects 856,854 School Projects 1,367,976 PCC Projects 756,875 REVENUES Capital Improvement Project Fund Transfer from Other Funds 2,981,705 Account Number Account Description incr. (decr.) incr. (decr.) 41070-398021 Transfer from Fund 210 2,777,705 41070-398021 Transfer from Fund 210 204,000 4104260-561940 Plumbing upgrades-LEC 444,950 4104260-561960 Motorola in Car Camera Upgrade 148,104 4104260-561965 Detention Center Body Scanner 204,000 4104260-560940 Athletic Field Light/Pole Upgrades 59,800 4105921-580108 PCC-IT Systems 186,125 4105921-580400 PCC-HVAC Water Pipe Insulation 267,750 4105921-580500 PCC-Door Locking Security Upgrade 150,000 4105921-580510 PCC-Elevator Modernization in Library Commons 153,000 4105911-558660 Schools-2026 LOBs Contingency Funds 535,976 4105911-558705 Schools-Helena/Stories Creek Water Heat Pumps 412,000 4105911-571570 Schools-Replace Jace and Controllers 200,000 4105911-571580 Schools-SMS Band HVAC Unit 150,000 4105911-571590 Schools-PHS HVAC Installation 70,000 Appropriating new CIP projects that were approved by the Board of Commissioners for FY27 ($2,981,705). BA-3-CIP 85 AGENDA ABSTRACT Meeting Date: Agenda Title: Summary of Information: funding: • Person County Senior Center with a total of $366,475 allocated between Congregate and Home Delivered Nutrition, Transportation, In-Home Aide II and III, and Operations. • Person County Department of Social Services receiving a total of $40,719 allocated for Financial Impact: Recommended Action: Submitted By: 86 87 88 IPerson County Dept. of Social Services Horne and Cornmunity Care Block Grant for Older Adults DAAS-732 I County Funding Plan County: PERSON POBox770 _, Budget Period: July 2026 through June 2027 Roxboro, NC 27573 Provider Services Summary Revision#: 2 Date: 8/15/2024ABCDE F G H I Serv. Delivery I Kheck One) Block Grant Funding Required Projected Projected Projected Local Net Service NSIP Total HCCBG Reimburse HCCBG Projected Services Direc1 Purchase Access In-Home Other Total Match Cost Subsidy Funding I Units Rate• Clients Total Units IIn-Home Aide-Level II -Personal Care X $-$ 10,180 $ . $ 10.180 $ 1.131 $ 11,311 $-$ 11.311 487 S 23.2259 1 487 In-Home Aide-Level 111-Personal Care X s -$ 30,539 $-$ 30.S39 $ 3.393 $ 33,932 $-$ 33.932 1,420 S 23.8958 5 J,420 I 0 $-$. $ -$. I $. $ -$ . $ --s . - II. 0 $$$$$$$$s . --. . . ----0 $ -$-$-$-$-$. $-$--$-. 0 $-$-$ . $. $. $. $. $--$. . 0 $ -$ -$-$-s -$ -$-$.-$. --. 0 $-$. $ -$-$. $. $. $-. $-. I 0 $-$. $. $-$. $-$-$ -. $--0 $-s -$. $. $ -$-$-$--s . . i 0 $-$-$-$-$-$. $. $ .-s . . i.... Ll 0 $. $. $ . $-$-$-$-$ ""·-s . . ! 0 $-$-$-$-$-'$ -s . $ --$. !-.......-,,�.., 0 $+ $. $ -$-$. $. s . s . -$. . 1!I I !Total $ -S 40.719 $. $ 40.719 $ 4.524 s 45.243 $-$ 45.243 1.907 -1 1.907*Adult Day Care & Adult Day Hralth Care Proj. Service Cost/Rate lr� lct\l\ r�n1ADC ADHC Lo Ill() t� Daily Care $33.07 $ 40.00 Certification of required minimum local match availability.� � Administrative Required local match will be expended simultaneously Authorized Signature. TitleV \ Da\e I I with Block Grant Funding.Community Service Pr ovider \I Proj. Reimbursement Rate $33.07 $ 40.00 -- ----I Administrative%0.00%0.00%Sig.nature. County Finance Officer Date Signature. Chairman. Board of Commissioners Date89 AGENDA ABSTRACT Meeting Date: Agenda Title: Summary of Information: 1. July 2026 tax releases. 2. July 2026 North Carolina Vehicle Tax System (NCVTS) pending refunds. Financial Impact: Recommended Action: Submitted By: 90 RUN DATE: 7/2/2026 11:51 AM RELEASES REPORT Person County NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT 254101 2021-34058 DY: PERSONAL PROPERTY RH 1/28/2026 1:29:00 PM JORDONS LOGGING & LANDSCAPING C ADVLTAX 9,944.00 71.60 C PEN FEE 9,944.00 7.16 FIREADVLTAX 9,944.00 2.73 FIREPEN FEE 9,944.00 0.27 BUSINESS CLOSED TOTAL RELEASES:81.76 254101 2022-34058 DY: PERSONAL PROPERTY RH 1/28/2026 1:29:38 PM JORDONS LOGGING & LANDSCAPING C ADVLTAX 9,944.00 71.60 C PEN FEE 9,944.00 7.16 FIREADVLTAX 9,944.00 4.97 FIREPEN FEE 9,944.00 0.50 BUSINESS CLOSED TOTAL RELEASES:84.23 254101 2023-34058 DY: PERSONAL PROPERTY RH 1/28/2026 1:30:16 PM JORDONS LOGGING & LANDSCAPING C ADVLTAX 9,944.00 71.85 C PEN FEE 9,944.00 7.19 FIREADVLTAX 9,944.00 4.97 FIREPEN FEE 9,944.00 0.50 BUSINESS CLOSED TOTAL RELEASES:84.51 254101 2024-34058 DY: PERSONAL PROPERTY RH 1/28/2026 1:30:51 PM JORDONS LOGGING & LANDSCAPING C ADVLTAX 9,944.00 71.85 C PEN FEE 9,944.00 7.19 FIREADVLTAX 9,944.00 4.97 FIREPEN FEE 9,944.00 0.50 BUSINESS CLOSED TOTAL RELEASES:84.51 254101 2025-34058 DY: PERSONAL PROPERTY RH 1/28/2026 1:31:32 PM JORDONS LOGGING & LANDSCAPING C ADVLTAX 9,944.00 62.65 C PEN FEE 9,944.00 6.27 FIREADVLTAX 9,944.00 3.98 FIREPEN FEE 9,944.00 0.40 BUSINESS CLOSED TOTAL RELEASES:73.30 254101 2020-34058 DY: PERSONAL PROPERTY RH 1/28/2026 1:35:48 PM JORDONS LOGGING & LANDSCAPING LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 9,943.00 71.59 LISTING ADJUSTED PERSONAL PROPERTY C PEN FEE 9,944.00 7.16 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 9,944.00 2.73 LISTING ADJUSTED PERSONAL PROPERTY FIREPEN FEE 9,944.00 0.27 CLOSED 2019 TOTAL RELEASES:81.75 7899330 2025-23982 DY:0RP:A62 415 P SA 1/30/2026 10:17:47 AM CLAYTON EARL DOUBLE CHARGED C ADVLTAX 500.00 3.15 DOUBLE CHARGED FIREADVLTAX 500.00 0.20 TOTAL RELEASES:3.35 91 RUN DATE: 7/2/2026 11:51 AM RELEASES REPORT Person County NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT 202551778900 2025-517789 DY:24 PERSONAL PROPERTY SA 2/4/2026 11:21:53 AM CRITERIA DEVELOPMENT LLC C ADVLTAX 26,430.00 270.52 FIREADVLTAX 26,430.00 18.72 TOTAL RELEASES:289.24 69662101 2025-40032 DY: PERSONAL PROPERTY MP 2/5/2026 10:56:32 AM GUIDING EYES OUTDOORS INC EXEMPTION ADDED C ADVLTAX 3,358.00 21.16 EXEMPTION ADDED FIREADVLTAX 3,358.00 1.34 EXEMPT - NON PROFIT TOTAL RELEASES:22.50 66369801 2023-70082 DY:23 PERSONAL PROPERTY SRJ 2/6/2026 12:26:07 PM QUALITY CONVENIENCE DELI & GRILL NO LONGER SELLING ABC C BEOFFEE 0.00 5.00 NO LONGER SELLING ABC C WIOFFEE 0.00 25.00 TOTAL RELEASES:30.00 66369801 2024-70082 DY:24 PERSONAL PROPERTY SRJ 2/6/2026 12:26:26 PM QUALITY CONVENIENCE DELI & GRILL NO LONGER SELLING ABC C BEOFFEE 0.00 5.00 NO LONGER SELLING ABC C WIOFFEE 0.00 25.00 TOTAL RELEASES:30.00 63279801 2024-70099 DY:24 PERSONAL PROPERTY SRJ 2/6/2026 2:24:07 PM SOUTHERN FOOD MART DEVSHANTI INC NO LONGER SELLING ABC C BEOFFEE 0.00 5.00 NO LONGER SELLING ABC C WIOFFEE 0.00 25.00 TOTAL RELEASES:30.00 25129801 2024-70121 DY:24 PERSONAL PROPERTY SRJ 2/11/2026 8:53:42 AM TWINS MEAT MARKET NO LONGER SELLING ABC C BEOFFEE 0.00 5.00 TOTAL RELEASES:5.00 48215801 2023-70104 DY:23 PERSONAL PROPERTY SRJ 2/11/2026 8:54:01 AM TIENDA MEXICANA NO LONGER SELLING ABC C BEOFFEE 0.00 5.00 TOTAL RELEASES:5.00 17363301 2025-26787 DY:0RP:A78 279 SRJ 2/17/2026 2:06:51 PM EVANS MICHAEL W APPRAISER ADJUSTED BUILDING C ADVLTAX 62,479.00 393.62 APPRAISER ADJUSTED BUILDING FIREADVLTAX 62,479.00 24.99 PER PTC SETTLEMENT TOTAL RELEASES:418.61 17388302 2025-23486 DY:0RP:100 46 SRJ 2/23/2026 9:23:39 AM MCCAIN ANNIE ESTATE LIEN FEE ADJUSTMENT C GARNFEE 0.00 30.00 REMOVE GARN FEE ADDED IN ERROR TOTAL RELEASES:30.00 67355201 2025-40053 DY: PERSONAL PROPERTY RH 2/23/2026 3:18:02 PM SMITH ERIC EWING LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 6,006.00 37.84 LISTING ADJUSTED PERSONAL PROPERTY C PEN FEE 6,006.00 3.78 LISTING ADJUSTED PERSONAL PROPERTY CI50ADVLTAX 6,006.00 45.0592 RUN DATE: 7/2/2026 11:51 AM RELEASES REPORT Person County NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT LISTING ADJUSTED PERSONAL PROPERTY CI50PEN FEE 6,006.00 4.51 HAD SOLD TRAILER IN 2023 AND MOVED TO VA TOTAL RELEASES:91.18 77100301 2025-2779 DY:0RP:A79 12 MP 2/27/2026 1:57:58 PM JF LEGACY HOLDINGS REVOCKABLE LIVING TRUST EXEMPTION ADDED C ADVLTAX 45,000.00 283.50 EXEMPTION ADDED FIREADVLTAX 45,000.00 18.00 ADD DVET EXEMPTION BACK TO RECORD TOTAL RELEASES:301.50 202551846300 2025-518463 DY:24 PERSONAL PROPERTY SA 3/2/2026 11:15:57 AM PAINTER KEVIN EDWARD CHANGE IN SITUS C ADVLTAX 5,000.00 201.70 CHANGE IN SITUS FIREADVLTAX 5,000.00 13.96 CHANGE IN SITUS C GARNFEE 5,000.00 30.00 WAS REGISTERED IN VIRGINIA TOTAL RELEASES:245.66 202551738700 2025-517387 DY:24 PERSONAL PROPERTY RH 3/2/2026 11:26:53 AM DUNN MARGARET YARBOROUGH LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 2,540.00 2.04 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 2,540.00 0.14 RELEASE BILL-GAP BILL IN ERROR TOTAL RELEASES:2.18 202551738700 2025-517387 DY:24 PERSONAL PROPERTY SRJ 3/2/2026 11:35:23 AM DUNN MARGARET YARBOROUGH C ADVLTAX 0.00 4.08 FIREADVLTAX 0.00 0.28 TOTAL RELEASES:4.36 68338101 2022-70137 DY: PERSONAL PROPERTY SRJ 3/3/2026 1:54:32 PM KOUNTY LINE TAVERN NO LONGER SELLING ABC C BEONFEE 0.00 25.00 NO LONGER SELLING ABC C WIONFEE 0.00 25.00 TOTAL RELEASES:50.00 341301 2025-30109 DY: PERSONAL PROPERTY SRJ 3/5/2026 12:15:54 PM BLACKWELL RUFUS JR ESTATE DOUBLE CHARGED C ADVLTAX 19,175.00 120.80 DOUBLE CHARGED C PEN FEE 19,175.00 12.08 DOUBLE CHARGED FIREADVLTAX 19,175.00 7.67 DOUBLE CHARGED FIREPEN FEE 19,175.00 0.77 TOTAL RELEASES:141.32 34996201 2023-39625 DY: PERSONAL PROPERTY SRJ 3/5/2026 4:31:18 PM ALLEN GAINEY BON LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 2,000.00 14.45 LISTING ADJUSTED PERSONAL PROPERTY C PEN FEE 2,000.00 1.45 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 2,000.00 1.00 LISTING ADJUSTED PERSONAL PROPERTY FIREPEN FEE 2,000.00 0.10 TOTAL RELEASES:17.00 34996201 2024-39625 DY: PERSONAL PROPERTY SRJ 3/5/2026 4:31:51 PM ALLEN GAINEY BON ESTATE LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 2,000.00 14.45 93 RUN DATE: 7/2/2026 11:51 AM RELEASES REPORT Person County NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT LISTING ADJUSTED PERSONAL PROPERTY C PEN FEE 2,000.00 1.45 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 2,000.00 1.00 LISTING ADJUSTED PERSONAL PROPERTY FIREPEN FEE 2,000.00 0.10 TOTAL RELEASES:17.00 34996201 2025-39625 DY: PERSONAL PROPERTY SRJ 3/5/2026 4:32:12 PM ALLEN GAINEY BON ESTATE LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 2,000.00 12.60 LISTING ADJUSTED PERSONAL PROPERTY C PEN FEE 2,000.00 1.26 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 2,000.00 0.80 LISTING ADJUSTED PERSONAL PROPERTY FIREPEN FEE 2,000.00 0.08 TOTAL RELEASES:14.74 202551891500 2025-518915 DY:24 PERSONAL PROPERTY SA 3/9/2026 8:38:38 AM THOMPSON LAJESSICA LYNN CHANGE IN SITUS C ADVLTAX 8,180.00 182.23 CHANGE IN SITUS CI50ADVLTAX 8,180.00 201.77 brought in paper work from virginia showing tagged in Virginia TOTAL RELEASES:384.00 69520201 2021-38745 DY: PERSONAL PROPERTY SA 3/12/2026 2:14:55 PM PETTIFORD RANDOLPH ANDREW LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 1,000.00 7.20 LISTING ADJUSTED PERSONAL PROPERTY C PEN FEE 1,000.00 0.72 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 1,000.00 0.28 LISTING ADJUSTED PERSONAL PROPERTY FIREPEN FEE 1,000.00 0.03 TOTAL RELEASES:8.23 69520201 2022-38745 DY: PERSONAL PROPERTY SA 3/12/2026 3:26:28 PM PETTIFORD RANDOLPH ANDREW LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 1,000.00 7.20 LISTING ADJUSTED PERSONAL PROPERTY C PEN FEE 1,000.00 0.72 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 1,000.00 0.50 LISTING ADJUSTED PERSONAL PROPERTY FIREPEN FEE 1,000.00 0.05 TOTAL RELEASES:8.47 69520201 2023-38745 DY: PERSONAL PROPERTY SA 3/12/2026 3:26:59 PM PETTIFORD RANDOLPH ANDREW LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 1,000.00 7.23 LISTING ADJUSTED PERSONAL PROPERTY C PEN FEE 1,000.00 0.72 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 1,000.00 0.50 LISTING ADJUSTED PERSONAL PROPERTY FIREPEN FEE 1,000.00 0.05 TOTAL RELEASES:8.50 69520201 2024-38745 DY: PERSONAL PROPERTY SA 3/12/2026 3:27:29 PM PETTIFORD RANDOLPH ANDREW LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 1,000.00 7.23 LISTING ADJUSTED PERSONAL PROPERTY C PEN FEE 1,000.00 0.72 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 1,000.00 0.50 LISTING ADJUSTED PERSONAL PROPERTY FIREPEN FEE 1,000.00 0.05 TOTAL RELEASES:8.50 69520201 2025-38745 DY: PERSONAL PROPERTY SA 3/12/2026 3:27:50 PM PETTIFORD RANDOLPH ANDREW C ADVLTAX 6,162.00 38.82 C PEN FEE 6,162.00 3.88 94 RUN DATE: 7/2/2026 11:51 AM RELEASES REPORT Person County NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT FIREADVLTAX 6,162.00 2.46 FIREPEN FEE 6,162.00 0.25 TOTAL RELEASES:45.41 74148301 2025-1880 DY: RP:A15 10A SRJ 3/17/2026 11:04:19 AM GOREE SARAH ARLENE APPRAISER ADJUSTED LAND C ADVLTAX 201,940.00 1,272.22 APPRAISER ADJUSTED LAND FIREADVLTAX 201,940.00 80.78 PER PTC AGREEMENT TOTAL RELEASES:1,353.00 66234305 2025-201446 DY:25RP:95 23 SRJ 3/17/2026 11:09:02 AM BELLO DAVID ADRIAN ANDRADE DOUBLE CHARGED C GARNFEE 0.00 30.00 DOUBLE CHARGED C ABATFEE 0.00 175.00 CITY COLLECTED ON 8/13/2025-DOUBLE BILLED TOTAL RELEASES:205.00 76629301 2025-22542 DY:0RP:A87 98 SRJ 3/24/2026 10:26:19 AM WILLIAMS JOHN R JR APPRAISER ADJUSTED BUILDING C ADVLTAX 80,382.00 506.41 APPRAISER ADJUSTED BUILDING FIREADVLTAX 80,382.00 32.15 ADJUSTED HOUSE UNDER REPAIF 01/01/2025 TOTAL RELEASES:538.56 202551885000 2025-518850 DY:24 PERSONAL PROPERTY SA 3/25/2026 9:56:35 AM THORPE DEBORAH DENISE C ADVLTAX 6,210.00 4.99 CI50ADVLTAX 6,210.00 5.52 C GARNFEE 6,210.00 30.00 TOTAL RELEASES:40.51 202551885000 2025-518850 DY:24 PERSONAL PROPERTY SRJ 3/25/2026 10:09:18 AM THORPE DEBORAH DENISE C ADVLTAX 0.00 9.97 CI50ADVLTAX 0.00 11.04 TOTAL RELEASES:21.01 73939101 2025-70158 DY: PERSONAL PROPERTY SRJ 3/31/2026 11:59:49 AM TIMBER HILL COUNTRY STORE NO LONGER SELLING ABC C BEOFFEE 0.00 5.00 NO LONGER SELLING ABC TOTAL RELEASES:5.00 24672101 2025-38405 DY: PERSONAL PROPERTY RH 4/9/2026 10:17:18 AM R A WILSON LOCK-N-KEY LLC LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 1,560.00 9.83 LISTING ADJUSTED PERSONAL PROPERTY C PEN FEE 1,560.00 0.98 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 1,560.00 0.62 LISTING ADJUSTED PERSONAL PROPERTY FIREPEN FEE 1,560.00 0.06 BUSINESS CLOSED 2023 TOTAL RELEASES:11.49 67166201 2025-38064 DY: PERSONAL PROPERTY SA 4/16/2026 10:48:11 AM LUCAS ANDREW JOSEPH LISTING ADJUSTED PERSONAL PROPERTY C GARNFEE 13,493.00 30.00 LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 13,493.00 85.01 LISTING ADJUSTED PERSONAL PROPERTY C PEN FEE 13,493.00 8.50 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 13,493.00 5.4095 RUN DATE: 7/2/2026 11:51 AM RELEASES REPORT Person County NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT LISTING ADJUSTED PERSONAL PROPERTY FIREPEN FEE 13,493.00 0.54 TOTAL RELEASES:129.45 75094201 2025-39828 DY: PERSONAL PROPERTY SA 4/28/2026 3:34:11 PM CHANDLER BRADLEY WADE LISTING ADJUSTED PERSONAL PROPERTY C GARNFEE 12,915.00 30.00 LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 12,915.00 81.36 LISTING ADJUSTED PERSONAL PROPERTY C PEN FEE 12,915.00 8.14 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 12,915.00 5.17 LISTING ADJUSTED PERSONAL PROPERTY FIREPEN FEE 12,915.00 0.52 JET SKI WAS SOLD AND WILD LIFE CONFIRMED TOTAL RELEASES:125.19 11935101 2025-10664 DY:0RP:111 1 SRJ 5/4/2026 10:57:55 AM WAL MART REAL ESTATE BUS TRUST C ADVLTAX 3,577,034.00 22,535.31 CI50ADVLTAX 3,577,034.00 26,827.76 PTC APPEAL/SETTLEMENT TOTAL RELEASES:49,363.07 NET RELEASES PRINTED:54,494.09 TOTAL TAXES RELEASED 54,494.09 96 RUN DATE: 7/2/2026 11:51 AM RELEASES REPORT Person County 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 2024 0 14,390 14,390 0.00 218.33 0 0.00 14,390 218.33 2025 2025 3,577,034 12,012 3,589,046 26,827.76 49.56 0 0.00 3,589,046 26,877.32 DIST TOTAL 3,577,034 26,402 3,603,436 26,827.76 267.89 0 0.00 3,603,436 27,095.65 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 2024 0 33,970 33,970 0.00 33.10 0 0.00 33,970 33.10 2025 2025 390,301 133,856 524,157 156.12 30.06 0 0.00 524,157 186.18 2021 2021 0 21,888 21,888 0.00 3.31 0 0.00 21,888 3.31 2022 2022 0 21,888 21,888 0.00 6.02 0 0.00 21,888 6.02 2023 2023 0 25,888 25,888 0.00 7.12 0 0.00 25,888 7.12 2024 2024 0 25,888 25,888 0.00 7.12 0 0.00 25,888 7.12 2020 2020 0 19,888 19,888 0.00 3.00 0 0.00 19,888 3.00 DIST TOTAL 390,301 283,266 673,567 156.12 89.73 0 0.00 673,567 245.85 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 48,360 48,360 0.00 675.53 0 0.00 48,360 675.53 2025 2025 3,967,335 145,868 4,113,203 24,994.21 514.96 0 0.00 4,113,203 25,509.17 2024 2024 0 25,888 25,888 0.00 102.89 0 0.00 25,888 102.89 2021 2021 0 21,888 21,888 0.00 86.68 0 0.00 21,888 86.68 2022 2022 0 21,888 21,888 0.00 86.68 0 0.00 21,888 86.68 2023 2023 0 25,888 25,888 0.00 102.89 0 0.00 25,888 102.89 2020 2020 0 19,887 19,887 0.00 78.75 0 0.00 19,887 78.75 DIST TOTAL 3,967,335 309,667 4,277,002 24,994.21 1,648.38 0 0.00 4,277,002 26,642.59 GRAND TOTALS:7,934,670 619,335 8,554,005 51,978.09 2,006.00 0 0.00 8,554,005 53,984.09 97 Payee Name Address 3 Refund Type Refund Reason Create Date Tax Jurisdiction Levy Type 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 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 ($51.98) ($3.60) $55.58 Vehicle Totalled 1/23/2026ROXBORO, NC 27574 ProrationBROWN, TOSHA KESHON Vehicle Sold 5/29/2026 ($3.74) ($0.26) $4.00 BROADWELL, GREGORY VERNE ROXBORO, NC 27573 Proration Vehicle Sold 6/4/2026 ($274.59) ($326.90) $0.00 $601.49 BREMER, DAVID ALLEN ROXBORO, NC 27573 Proration Vehicle Totalled 6/24/2026 ($106.98) ($127.37) $0.00 $234.35 ($18.94) ($1.20) $20.14 BOWMAN, AUDREY JEAN ROXBORO, NC 27573 Proration Vehicle Sold 3/13/2026ROXBORO, NC 27573 ProrationBOWES, DANIEL CARL Reg . Out of state 5/8/2026 ($9.10) ($10.84) $0.00 $19.94 BORGO, OLIVIA BOOTH ROXBORO, NC 27573 Proration Vehicle Sold 4/10/2026 ($87.68) ($6.07) $93.75 BAKER, KAYLA KIERRA TIMBERLAKE, NC 27583 Proration Vehicle Sold 5/18/2026 ($118.73) ($7.54) $126.27 ($22.35) ($1.42) $23.77 ASHWORTH, HUNTER GRAY TIMBERLAKE, NC 27583 Proration Vehicle Sold 3/18/2026ROXBORO, NC 27573 ProrationASHBY, CHELVES LANE Vehicle Sold 6/22/2026 ($39.98) ($47.60) $0.00 $87.58 ANDERSON, LEE ROY ROXBORO, NC 27573 Proration ($17.91) ($1.24) $19.15 Vehicle Sold 4/10/2026TIMBERLAKE, NC 27583 ProrationALI, ARSHAD YAHALWEHLAH-YAZID Vehicle Sold 6/16/2026 ($55.38) ($3.52) $58.90 AHRENS, THERESA ANN ROUGEMONT, NC 27572 Proration Total Change Page 1 of 9 98 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 01 TAX 60 TAX 01 TAX 60 TAX 01 TAX 60 TAX Vehicle Sold 1/2/2026 ($16.80) ($1.07) $17.87 ($60.80) ($3.86) $64.66 DAWOD, RAMY SHAHIER FOUAD ROXBORO, NC 27573 Proration Vehicle Totalled 6/29/2026HURDLE MILLS, NC 27541 ProrationDAVIS, MICHAEL DALE Vehicle Sold 6/29/2026 ($12.47) ($0.79) $13.26 COUCH, BARBARA HURSEY DURHAM, NC 27705 Proration ($70.64) ($4.89) $75.53 Vehicle Sold 2/20/2026SEMORA, NC 27343 ProrationCOLE, JAMES LEE JR Vehicle Sold 6/19/2026 ($87.87) ($5.57) $93.44 CLAYTON, LARRY WAYNE ROXBORO, NC 27573 Proration ($59.85) ($3.80) $63.65 Damage 6/3/2026ROXBORO, NC 27574 Adjustment < $100CHRISTIAN, SHERMAN DAVIS Vehicle Sold 5/18/2026 ($107.62) ($6.83) $114.45 ($19.55) ($1.24) $20.79 CHASE, ROBERT MICHAEL ROXBORO, NC 27573 Proration Vehicle Totalled 3/6/2026ROXBORO, NC 27574 ProrationCHANDLER, TIARA JADE ALEXIS ($45.94) ($2.92) $48.86 Vehicle Totalled 5/4/2026ROXBORO, NC 27574 ProrationCARVER, ARTIE MARIA Vehicle Sold 4/10/2026 ($44.53) ($3.08) $47.61 ($1.99) ($0.14) $2.13 CARSWELL, REBECCA LEE SEMORA, NC 27343 Proration Vehicle Sold 3/20/2026TIMBERLAKE, NC 27583 ProrationCARROLL, DOUGLAS GERALD ($47.53) ($3.03) $50.56 Vehicle Sold 3/10/2026TIMBERLAKE, NC 27583 ProrationCAM MECHANICAL SERVICES INC Vehicle Sold 6/1/2026 ($28.78) ($1.83) $30.61 BYRD, LYNDA LEE ROXBORO, NC 27574 Proration Page 2 of 9 99 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 01 TAX 60 TAX 01 TAX 60 TAX 01 TAX 60 TAX ($44.89) ($2.85) $47.74 Vehicle Totalled 2/13/2026ROXBORO, NC 27574 ProrationGAY, WILLIAM MICHAEL ($36.80) ($2.33) $39.13 Vehicle Sold 2/19/2026ROXBORO, NC 27574 ProrationGARRETT, RONALD JEROME ($14.34) ($0.99) $15.33 Vehicle Sold 5/21/2026ROXBORO, NC 27574 ProrationGARRETT, LINDA NEATHERY Vehicle Sold 2/11/2026 ($27.14) ($1.72) $28.86 ($21.10) ($1.46) $22.56 FRANCISCY, JESSICA RUTH BORMAN ROXBORO, NC 27573 Proration Vehicle Sold 3/26/2026SEMORA, NC 27343 ProrationFOSTER, KAREN GARLAND Vehicle Sold 6/29/2026 ($83.96) ($5.33) $89.29 ($35.36) ($2.25) $37.61 FIRST CHOICE LEASING DURHAM, NC 27717 Proration Vehicle Sold 6/16/2026DURHAM, NC 27717 ProrationFIRST CHOICE LEASING Vehicle Sold 5/29/2026 ($30.36) ($2.10) $32.46 FIRST CHOICE LEASING DURHAM, NC 27717 Proration Vehicle Sold 6/29/2026 ($122.60) ($7.78) $130.38 FAULKNER, ROGER THOMAS TIMBERLAKE, NC 27583 Proration Vehicle Totalled 3/11/2026 ($110.57) ($7.02) $117.59 ELLIS, MILLARD RAY JR TIMBERLAKE, NC 27583 Proration Over Assessment 5/8/2026 ($19.03) ($1.21) $20.24 DIXON, KIMBERLY SUE ROXBORO, NC 27574 Adjustment < $100 Vehicle Sold 3/2/2026 ($96.34) ($6.67) $103.01 DENNY, JACOB POWELL ROXBORO, NC 27574 Proration ($11.96) ($0.83) $12.79 Vehicle Sold 4/14/2026ROXBORO, NC 27574 ProrationDAY, NANCY ELLER Page 3 of 9 100 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 01 TAX 60 TAX 01 TAX 60 TAX 01 TAX 60 TAX Vehicle Sold 3/26/2026 ($102.28) ($6.49) $108.77 LONG, WILLIAM NAPOLEON ROXBORO, NC 27574 Proration Vehicle Totalled 6/23/2026 ($12.64) ($0.80) $13.44 LONG, MELISSA STARR ROXBORO, NC 27574 Proration ($3.95) ($0.27) $4.22 Vehicle Sold 3/30/2026ROXBORO, NC 27574 ProrationLIDDLE, TERRI SUNDQUIST ($5.20) ($0.33) $5.53 Vehicle Sold 3/5/2026ROXBORO, NC 27574 ProrationLEE, SARAH GUPTON ($40.54) ($2.58) $43.12 Vehicle Sold 5/8/2026ROXBORO, NC 27573 ProrationKENDRICK, TRACEY LYNN Damage 3/2/2026 ($16.53) ($1.05) $17.58 ($81.97) ($5.67) $87.64 KAROW, CHRISTINE ANN TIMBERLAKE, NC 27583 Adjustment < $100 Vehicle Sold 3/12/2026ROXBORO, NC 27574 ProrationJORDAN, VICTORIA SWAIN ($98.65) ($6.26) $104.91 Reg . Out of state 6/9/2026TIMBERLAKE, NC 27583 ProrationJEFFERSON, GLENN MELVIN Vehicle Sold 6/25/2026 ($87.49) ($5.55) $93.04 IRELAND, JESSICA MAE TIMBERLAKE, NC 27583 Proration ($47.06) ($2.99) $50.05 Vehicle Sold 5/26/2026ROXBORO, NC 27573 ProrationHUFHAM, ANDREW PATRICK ($63.71) ($4.05) $67.76 Vehicle Sold 4/7/2026ROUGEMONT, NC 27572 ProrationHILL, KIMREY ANN ($30.08) ($1.91) $31.99 Vehicle Sold 4/27/2026ROXBORO, NC 27573 ProrationHARDY, BRITNEE LEIGH Vehicle Totalled 3/11/2026 ($12.83) ($0.82) $13.65 GRAVES, TOREONNO ROUGEMONT, NC 27572 Proration Page 4 of 9 101 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 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 ($5.33) ($0.34) $5.67 Vehicle Sold 6/9/2026SEMORA, NC 27343 ProrationNAPIER, GRACIE BOYD Vehicle Sold 6/9/2026 ($189.32) ($12.02) $201.34 ($82.97) ($5.27) $88.24 NAPIER, GRACIE BOYD SEMORA, NC 27343 Proration Vehicle Sold 6/26/2026ROXBORO, NC 27574 ProrationMORRISON, GWEN MICHELLE Vehicle Sold 6/23/2026 ($344.77) ($21.89) $366.66 ($259.07) ($16.44) $275.51 MORRIS, ADAM PERNELL TIMBERLAKE, NC 27583 Proration Vehicle Sold 4/13/2026TIMBERLAKE, NC 27583 ProrationMORRIS, ADAM PERNELL ($126.24) ($8.01) $134.25 Vehicle Totalled 6/17/2026TIMBERLAKE, NC 27583 ProrationMIMS, MARCUS ANTHONY JR ($190.72) ($12.11) $202.83 Vehicle Sold 5/29/2026ROXBORO, NC 27574 ProrationMILLER, RICHARD EVAUGHN ($40.47) ($2.57) $43.04 Vehicle Sold 3/10/2026TIMBERLAKE, NC 27583 ProrationMCLAIN, DANIEL DAVID Vehicle Totalled 6/15/2026 ($52.04) ($61.95) $0.00 $113.99 MCALLISTER, AMBER MARIE ROXBORO, NC 27573 Proration Vehicle Sold 5/12/2026 ($6.76) ($0.43) $7.19 MANGAN, TIMOTHY JAMES OXFORD, NC 27565 Proration ($24.91) ($27.58) $0.00 $52.49 Vehicle Sold 5/29/2026ROXBORO, NC 27573 ProrationLYONS, DEBRA LEE ($104.14) ($123.97) $0.00 $228.11 Vehicle Sold 5/20/2026ROXBORO, NC 27573 ProrationLOPEZ SORIANO, ERNESTINA Page 5 of 9 102 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 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 50 TAX 50 VEHICLE FEEVehicle Sold 3/11/2026 ($9.29) ($11.07) $0.00 $20.36 REED, MICHELLE LEE ROXBORO, NC 27573 Proration Vehicle Sold 3/30/2026 ($3.15) ($0.20) $3.35 ($2.41) ($0.17) $2.58 REAVES, STANLEY LEE ROXBORO, NC 27574 Proration Vehicle Sold 1/28/2026ROXBORO, NC 27574 ProrationREAVES, STANLEY LEE Vehicle Sold 4/21/2026 ($11.01) ($0.70) $11.71 ($51.41) ($3.27) $54.68 PLEASANTS, JAMES LEE TIMBERLAKE, NC 27583 Proration Vehicle Sold 4/21/2026TIMBERLAKE, NC 27583 ProrationPLEASANTS, JAMES LEE ($9.39) ($0.65) $10.04 Vehicle Sold 3/10/2026ROXBORO, NC 27574 ProrationPFEFFER-MCMILLAN, SANDRA ($55.15) ($3.50) $58.65 Vehicle Sold 6/11/2026ROXBORO, NC 27574 ProrationPAVLINAC, KAREN GARTEN Mileage 3/18/2026 ($42.27) ($2.69) $44.96 ($9.93) ($0.69) $10.62 ONEAL, JAMES KENDALL ROXBORO, NC 27574 Adjustment < $100 Vehicle Sold 6/29/2026ROXBORO, NC 27574 ProrationOLIVER, JAMES WILLIAM JR Vehicle Sold 5/6/2026 ($89.51) ($5.68) $95.19 NORRIS, RONALD ARTHUR HURDLE MILLS, NC 27541 Proration ($37.04) ($44.10) ($30.00) $111.14 Situs error 2/17/2026TIMBERLAKE, NC 27583 $100NEWTON, WANDA SWAIN Situs error 2/17/2026 ($189.50) ($225.60) ($30.00) $445.10 NEWTON, WANDA SWAIN TIMBERLAKE, NC 27583 $100 Page 6 of 9 103 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 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 50 TAX 50 VEHICLE FEE 01 TAX 60 TAX 01 TAX 60 TAX 01 TAX 60 TAX ($69.33) ($4.40) $73.73 Vehicle Sold 6/19/2026ROXBORO, NC 27574 ProrationSTEWART, KAMIKA LATARSHA ($66.91) ($4.25) $71.16 Vehicle Sold 5/6/2026SEMORA, NC 27343 ProrationSTANLEY, TOMMY WAYNE JR ($11.56) ($0.73) $12.29 Vehicle Sold 2/27/2026ROXBORO, NC 27574 ProrationSOLOMON, JENNIFER POPE ($5.57) ($6.17) $0.00 $11.74 Vehicle Sold 2/25/2026ROXBORO, NC 27573 ProrationSMITH, ROBERT LEE Vehicle Sold 2/19/2026 ($33.80) ($2.34) $36.14 SMITH, PAUL MITCHELL ROXBORO, NC 27574 Proration Vehicle Sold 4/24/2026 ($79.34) ($5.04) $84.38 SMITH, LENARD CORNELIUS ROXBORO, NC 27574 Proration ($170.08) ($10.80) $180.88 Vehicle Totalled 2/12/2026TIMBERLAKE, NC 27583 ProrationSHAFFER, ROBERT EUGENE ($7.31) ($8.70) $0.00 $16.01 Vehicle Sold 6/3/2026ROXBORO, NC 27573 ProrationSERRANO, JOHN LUCIANO Vehicle Totalled 4/30/2026 ($76.05) ($90.53) $0.00 $166.58 SCHNELL, JANA MARIE ROXBORO, NC 27573 Proration Vehicle Totalled 3/18/2026 ($126.77) ($8.05) $134.82 RUDD, KAY BIGGER ROXBORO, NC 27574 Proration Vehicle Sold 4/23/2026 ($148.85) ($9.45) $158.30 ROBINSON, JAMES PHILIP HARRISBURG, NC 28075 Proration Vehicle Sold 6/19/2026 ($166.84) ($10.59) $177.43 ROBERTS, APRIL ROBERTSON ROXBORO, NC 27574 Proration Page 7 of 9 104 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 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 50 TAX 50 VEHICLE FEE 60 TAXSitus error 2/12/2026 $0.00 ($28.16) ($30.00) $1.76 $56.40 WALKER, CODY LEE ROXBORO, NC 27574 Adjustment < $100 Vehicle Totalled 5/4/2026 ($201.95) ($12.82) $214.77 VAUGHAN, CHARLES EDWARD SOUTH BOSTON, VA 24592 Proration Vehicle Totalled 3/11/2026 ($18.22) ($1.25) $19.47 TUCKER, MARY LOUISE ROXBORO, NC 27574 Proration Vehicle Sold 4/17/2026 ($76.28) ($4.84) $81.12 ($44.30) ($3.06) $47.36 TORAIN, PATRICK WILLARD HURDLE MILLS, NC 27541 Proration Vehicle Totalled 3/11/2026SEMORA, NC 27343 ProrationTOLIN, JAMES WORTH III Vehicle Totalled 3/11/2026 ($58.84) ($3.73) $62.57 TOLIN, JAMES WORTH III SEMORA, NC 27343 Proration ($5.12) ($5.67) $0.00 $10.79 Vehicle Sold 5/29/2026ROXBORO, NC 27573 ProrationTHOMPSON, ROSS WILLIAM JR Vehicle Sold 4/16/2026 ($14.17) ($0.90) $15.07 ($6.48) ($0.45) $6.93 THOMPSON, BRIAN WAYNE TIMBERLAKE, NC 27583 Proration Vehicle Sold 6/29/2026ROXBORO, NC 27574 ProrationTHIBAULT, MICHAEL DAVID ($72.92) ($4.63) $77.55 Vehicle Sold 3/27/2026SEMORA, NC 27343 ProrationSULLIVAN, GARY JOSEPH ($171.47) ($10.89) $182.36 Vehicle Sold 4/28/2026ROXBORO, NC 27574 ProrationSTONE, RYAN ADAM Vehicle Sold 6/30/2026 ($46.66) ($2.96) $49.62 STINEHELFER, KATHLEEN MCCABE LEASBURG, NC 27291 Proration Page 8 of 9 105 Payee Name Address 3 Refund Type Refund Reason Create Date Tax Jurisdiction Levy Type Total Change 01 TAX 50 TAX 50 VEHICLE FEE 60 TAX 01 TAX 60 TAX 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 01 TAX 60 TAX 01 TAX 60 TAX 01 TAX 60 TAX ($118.86) ($7.55) $126.41 Vehicle Totalled 6/5/2026SEMORA, NC 27343 ProrationWYANT, EDWARD WHITTEN ($11.01) ($0.70) $11.71 Vehicle Sold 3/24/2026TIMBERLAKE, NC 27583 ProrationWOMELDORF, WESLEY LEROY Vehicle Sold 6/23/2026 ($79.29) ($5.03) $84.32 ($27.98) ($1.77) $29.75 WILLIAMS, KAREN ROXBORO, NC 27574 Proration Vehicle Sold 3/2/2026ROXBORO, NC 27574 ProrationWILLIAMS, KAREN Vehicle Sold 3/25/2026 ($105.45) ($125.54) $0.00 $230.99 ($16.38) ($1.13) $17.51 WHITT, ZACHARY WAYNE ROXBORO, NC 27573 Proration Vehicle Sold 4/2/2026ROXBORO, NC 27574 ProrationWHITT, MARTIN LUTHER Over Assessment 3/23/2026 ($72.81) ($4.62) $77.43 WEAVER, LARRY ELMO ROXBORO, NC 27574 Adjustment < $100 ($114.28) ($7.25) $121.53 Vehicle Sold 5/12/2026ROXBORO, NC 27574 ProrationWALLACE, RONNIE DEAN Vehicle Sold 5/26/2026 ($14.26) ($0.91) $15.17 ($29.40) ($1.87) $31.27 WALLACE MOTORSPORTS LLC TIMBERLAKE, NC 27583 Proration Vehicle Sold 6/22/2026ROXBORO, NC 27574 ProrationWALL, JOHN DUSTIN $0.00 ($23.40) ($30.00) $1.25 $52.15 Situs error 2/20/2026ROXBORO, NC 27574 Adjustment < $100WALKER, CODY LEE Page 9 of 9 106 AGENDA ABSTRACT Meeting Date: Agenda Title: Summary of Information: and all previous years must be made with the governing body of the taxing unit. The Financial Impact: Recommended Action: Submitted By: 107 RUN DATE: 7/1/2026 10:46 AM COLLECTIONS MONTHLY TOTALS REPORT Person County ALL BILLS DISTRICT County TAX YEAR BEGINNING BAL +MISC CHARGES +DISCOVERIES -RELEASES =CURRENT LEVY -PAYMENTS =BALANCE %ORIG LEVY %CURR LEVY 2025 39,403,151.36 0.00 7,762,083.68 304,389.21 46,860,845.83 46,505,445.22 354,262.22 118.02 99.24 2024 210,465.93 0.00 0.00 539.33 209,926.60 129,813.99 80,112.61 61.68 61.84 2023 87,346.47 0.00 0.00 230.13 87,116.34 40,510.98 46,605.36 46.38 46.50 2022 40,312.66 0.00 0.00 195.42 40,117.24 12,680.14 27,437.10 31.45 31.61 2021 23,034.43 0.00 0.00 194.85 22,839.58 3,712.59 19,126.99 16.12 16.26 2020 19,735.64 0.00 0.00 159.89 19,575.75 2,454.60 17,121.15 12.44 12.54 2019 17,350.72 0.00 0.00 90.53 17,260.19 2,878.73 14,381.46 16.59 16.68 2018 14,304.27 0.00 0.00 83.61 14,220.66 1,659.18 12,561.48 11.60 11.67 2017 11,317.57 0.00 0.00 83.61 11,233.96 887.02 10,346.94 7.84 7.90 TOTAL:39,827,019.05 0.00 7,762,083.68 305,966.58 47,283,136.15 46,700,042.45 581,955.31 117.26 98.77 Page 1 of 29108 RUN DATE: 7/1/2026 10:46 AM COLLECTIONS MONTHLY TOTALS REPORT Person County ALL BILLS DISTRICT Stormwater Fee TAX YEAR BEGINNING BAL +MISC CHARGES +DISCOVERIES -RELEASES =CURRENT LEVY -PAYMENTS =BALANCE %ORIG LEVY %CURR LEVY 2025 244,984.00 0.00 6,755.00 4.77 251,734.23 246,763.23 4,971.00 100.73 98.03 2024 3,832.49 0.00 0.00 4.15 3,828.34 2,056.27 1,772.07 53.65 53.71 2023 1,645.10 0.00 0.00 4.00 1,641.10 657.72 983.38 39.98 40.08 2022 984.68 0.00 0.00 4.00 980.68 285.59 695.09 29.00 29.12 2021 832.93 0.00 0.00 4.00 828.93 166.05 662.88 19.94 20.03 2020 750.12 0.00 0.00 4.00 746.12 112.12 634.00 14.95 15.03 2019 600.00 0.00 0.00 4.00 596.00 100.09 495.91 16.68 16.79 2018 595.80 0.00 0.00 4.00 591.80 95.80 496.00 16.08 16.19 2017 520.00 0.00 0.00 4.00 516.00 80.00 436.00 15.38 15.50 TOTAL:254,745.12 0.00 6,755.00 36.92 261,463.20 250,316.87 11,146.33 98.26 95.74 Page 5 of 29109 RUN DATE: 7/1/2026 10:46 AM COLLECTIONS MONTHLY TOTALS REPORT Person County ALL BILLS DISTRICT City of Roxboro TAX YEAR BEGINNING BAL +MISC CHARGES +DISCOVERIES -RELEASES =CURRENT LEVY -PAYMENTS =BALANCE %ORIG LEVY %CURR LEVY 2025 7,467,881.58 0.00 219,014.17 84,841.66 7,602,054.09 7,516,056.05 85,936.49 100.65 98.87 2024 50,846.24 0.00 0.00 21.00 50,825.24 33,344.89 17,480.35 65.58 65.61 2023 20,911.32 0.00 0.00 0.50 20,910.82 5,808.70 15,102.12 27.78 27.78 2022 11,134.15 0.00 0.00 0.75 11,133.40 1,430.96 9,702.44 12.85 12.85 2021 6,813.99 0.00 0.00 0.25 6,813.74 456.97 6,356.77 6.71 6.71 2020 6,176.14 0.00 0.00 0.00 6,176.14 694.00 5,482.14 11.24 11.24 2019 5,090.01 0.00 0.00 0.00 5,090.01 658.69 4,431.32 12.94 12.94 2018 4,758.79 0.00 0.00 0.00 4,758.79 149.97 4,608.82 3.15 3.15 2017 4,181.45 0.00 0.00 0.00 4,181.45 85.68 4,095.77 2.05 2.05 TOTAL:7,577,793.67 0.00 219,014.17 84,864.16 7,711,943.68 7,558,685.91 153,196.22 99.75 98.01 Page 6 of 29110 RUN DATE: 7/1/2026 10:46 AM COLLECTIONS MONTHLY TOTALS REPORT Person County ALL BILLS DISTRICT Fire TAX YEAR BEGINNING BAL +MISC CHARGES +DISCOVERIES -RELEASES =CURRENT LEVY -PAYMENTS =BALANCE %ORIG LEVY %CURR LEVY 2025 2,103,507.00 0.00 481,723.91 14,809.76 2,570,421.15 2,552,354.61 17,991.61 121.34 99.30 2024 11,383.28 0.00 0.00 36.03 11,347.25 6,895.45 4,451.80 60.58 60.77 2023 4,716.78 0.00 0.00 15.88 4,700.90 2,434.95 2,265.95 51.62 51.80 2022 1,870.37 0.00 0.00 13.51 1,856.86 751.32 1,105.54 40.17 40.46 2021 593.23 0.00 0.00 7.43 585.80 122.56 463.24 20.66 20.92 2020 499.74 0.00 0.00 6.09 493.65 65.21 428.44 13.05 13.21 2019 414.84 0.00 0.00 3.33 411.51 79.02 332.49 19.05 19.20 2018 111.49 0.00 0.00 1.19 110.30 20.51 89.79 18.40 18.59 TOTAL:2,123,096.73 0.00 481,723.91 14,893.22 2,589,927.42 2,562,723.63 27,128.86 120.71 98.95 Page 12 of 29111 Write-off(10 year old debt) ABSN AccountName1 AccountName2 LegalDescriptionOnly ParcelNumber TaxYear CountyPrincipalDue TotalDue Page 1 of 4112 Write-off(10 year old debt) ABSN AccountName1 AccountName2 LegalDescriptionOnly ParcelNumber TaxYear CountyPrincipalDue TotalDue Page 2 of 4113 Write-off(10 year old debt) ABSN AccountName1 AccountName2 LegalDescriptionOnly ParcelNumber TaxYear CountyPrincipalDue TotalDue Page 3 of 4114 Write-off(10 year old debt) ABSN AccountName1 AccountName2 LegalDescriptionOnly ParcelNumber TaxYear CountyPrincipalDue TotalDue Page 4 of 4115 2025 Tax Collector Settlement 116 Introduction: Per N.C. General Statute 105-373 the Tax Collector must make a report of settlement for the fiscal Year 2025-2026 and prior years. 117 2025 County Levy Real/Personal Property Total Billed Actual Collections Uncollected % Collected $39,286,711.82 $38,931,311.21 $355,400.61 99.10% Public Service Total Billed Actual Collections Uncollected % Collected $7,574,134.01 $7,574,134.01 $.00 100.00% NCVTS-Motor Vehicles Total Billed Actual Collections Uncollected % Collected $3,728,568.73 $3,726,777.12 $1,791.61 99.95% 118 Total 2025 County Levy Combined Collections Total Billed Actual Collections Uncollected % Collected $50,589,414.56 $50,232,222.34 $357,192.22 99.29% Total 2025 County Levy-Adjusted Combined Collections Total Billed Actual Collections Uncollected % Collected $50,575,416.40 $50,232,222.34 $343,194.06 99.32% 119 5 Year Comparison By Category Real/Personal Property 6/30/2026 6/30/2025 6/30/2024 6/30/2023 6/30/2022 99.10%99.32%99.29%99.28%98.15% Public Service 6/30/2026 6/30/2025 6/30/2024 6/30/2023 6/30/2022 100.00%100.00%100.00%100.00%100.00% Motor Vehicles 6/30/2026 6/30/2025 6/30/2024 6/30/2023 6/30/2022 99.95%99.93%99.93 %99.94 %99.96 % 120 5 Year Comparison Overall Collection Rate 6/30/2026 6/30/2026 6/30/2024 6/30/2023 6/30/2022 99.29%99.50%99.47%99.46%98.63% 121 Collections Tools Used Delinquent Notices Mailed out in January and May each year Advertising Listed in newspaper early March Garnishments Instructs employer to withhold/submit 10% of gross wages Attachment Instructs bank to withdraw available funds to pay taxes Escheats Also known as NCCash Debt Setoff For debts over $50/submitted against NC Tax Refunds & Lottery Winnings Payment Arrangements Many taxpayers, especially those with fixed income, make payments even before bills are mailed Foreclosure Results in the sale of property at public action 122 Other Collections Pre-Payment Collection Fees Stormwater/Interest $256,670.73 $52,824.16 $289,600.13 Prior Year Taxes Copy Fees Fire Tax/Interest $199,130.14 $323.05 $2,571,917.81 County Interest Gross Receipts ABC License $151,950.19 $22,847.86 $2,870.00 Late Listing City of Roxboro Grand Total $31,437.54 $7,624,337.91 $57,415,405.76 123 11th Year Insolvents-2015 2015 County Taxes Original Levy Balance % Real Estate/Other $28,346,064.02 $9,162.52 99.97% Vehicle $.00 $.00 .00% Final Collection Rate Overall $28,346,064.02 $9,162.52 99.97% 124 AGENDA ABSTRACT Meeting Date: Agenda Title: Summary of Information: must issue an order of collection to tax collectors. This gives the tax collector legal authority Financial Impact: Recommended Action: Submitted By: 125 PERSON COUNTY Attachment II BOARD OF COUNTY COMMISSIONERS Person County Office Building, Room 212 304 South Morgan Street Roxboro, North Carolina 27573-5245 (336)597-1720 FAX (336) 599-1609 State of North Carolina, County of Person To the Tax Collector of the County of.Person: You are hereby authorized, empowered, and commanded to collect the taxes set forth in the tax records filed in the office of Person County Tax Office and in the tax receipts herewith delivered to you, in the amounts and from the taxpayers likewise therein set forth. Such taxes are hereby declared to be a first lien upon all real property of the respective taxpayers in the County of Person, and this order shall be a full and sufficient authority to direct, require, and enable you to levy on and sell any real or personal property of such taxpayers, for and on account thereof, in accordance with law. Witness my hand and official seal, this 20th day of July, 2026. Kyle Puryear, Chairman Person County Board of Commissioners Attest: Michele Solomon, NCCCC Clerk to the Person County Board of Commissioners 126 AGENDA ABSTRACT Meeting Date: Agenda Title: Summary of Information: the County Manager develop a policy for public communications from advisory boards to ensure proper oversight. The Board previously adopted “A Resolution to Clarify the Ethical Responsibilities of Certain Boards and Commissions Appointed by the Person County Board of Commissioners” on January 9, 2012. For now, the Board may update the Resolution to add subsection 3(i) to make the following expectations clear for County staff and advisory board members: • Advisory board members are appointed to advise County leadership, not to advocate publicly. • They serve in a position of trust on behalf of the County and its residents. • They should share policy views only through official board proceedings and must not present personal opinions as the board’s position unless formally authorized. • Chairpersons may speak for the board, but only to the Board of Commissioners, the County Manager, or Department Directors. In the long term, staff recommends that the Board adopt an Advisory Board Policy. This countywide policy would set clear, consistent expectations for all advisory boards, covering things like definitions, attendance, meeting types (including remote meetings), notices and minutes, roles and responsibilities, quorum and voting rules, and ethics. The new policy would replace the outdated resolutions (attached) that currently prescribe the advisory board appointment process and ethical responsibilities. After the Board approves this policy, each advisory board would receive its own short (3–5 page) set of policies and procedures approved by the Board. These would include the advisory board’s specific charge and any rules unique to that board. Once approved, any previously adopted bylaws would no longer apply. 127 coming months, make sure each board’s charge supports the county’s strategic plan, ensure consistency, and streamline documentation. Financial Impact: None Recommended Action: Consider approving the Amending Resolution and provide direction to staff regarding an Advisory Board Policy and corresponding “policies and procedures” for individual advisory Submitted By: 128 RESOLUTION AMENDING A RESOLUTION TO CLARIFY THE ETHICAL RESPONSIBILITIES OF CERTAIN BOARDS AND COMMISSIONS APPOINTED BY THE PERSON COUNTY BOARD OF COMMISSIONERS WHEREAS, the Person County Board of Commissioners previously adopted A RESOLUTION TO CLARIFY THE ETHICAL RESPONSIBILITIES OF CERTAIN BOARDS AND COMMISSIONS APPOINTED BY THE PERSON COUNTY BOARD OF COMMISSIONERS (Resolution) on January 9, 2012; and WHEREAS, the Board has determined it is in the best interest of the County to amend the resolution; NOW, THEREFORE, BE IT RESOLVED, that Section 3 of the Resolution is hereby amended to add subsection (i) as follows: (i) Policy positions. Advisory board members should feel free to assert policy positions and opinions without fear of reprisal from fellow advisory board members or citizens. However, in doing so, advisory board members: (1) shall be mindful that they were appointed by the Board of Commissioners to an advisory board and, therefore, if they are advising or advocating a position that is contrary to a Board of Commissioners policy, that they notify the Chairperson of the Board of Commissioners and the County Manager of such as soon as practicable; (2) who serve in an advisory capacity shall be mindful that their chief responsibility is to advise the Board of Commissioners, County Manager, and appropriate Department Director rather than to advocate to the public at large, particularly when the position of advocacy is contrary to a Board of Commissioners policy; (3) shall understand that they hold a position of trust on behalf of the County and its citizens; and (4) shall assert policy positions and opinions on matters within or related to the jurisdiction and subject matter of the body on which they serve only through the transparency of official proceedings of the body or in a capacity and manner appropriate for a member of such body. Advisory board members shall not represent their individual views as being representative of the full body unless they have been formally authorized by the body to do so. These guidelines are especially important to Chairpersons who must recognize that they are authorized to speak for the body only to the Board of Commissioners, County Manager, or Department Directors. Adopted this, the ____ day of ___________, 2026. Kyle Puryear, Chairman Person County Board of Commissioners Attest: Michele Solomon, NCCCC Clerk to the Board 129 130 131 132 133 134 135 136 RESOLUTION APPOINTMENT PROCESS FOR AUTHORITIES, BOARDS, COMMISSIONS, AND COMMITTEES WHEREAS, it is the statutory duty of the Person County Board of Commissioners (hereinafter called “BOC”), as the Governing Body of Person County to appoint qualified, knowledgeable, and dedicated people to serve on various authorities, boards, commissions, and committees (hereinafter called “Organizations”) to assist in the operation of county government; and WHEREAS, the BOC solicits the interest and opinion of the citizens of Person County in making said appointments; and WHEREAS, the BOC believes written policies and procedures will increase public awareness and interest in the solicitation by the BOC of information and recommendations from the public to assist the BOC in these appointments. NOW, THEREFORE, BE IT RESOLVED by the Person County BOC that: SECTION I. The policies and procedures governing appointments by the BOC to the various organizations follow: 1) Qualification: Any citizen of Person County if eligible to serve where state statute and other applicable ordinances or conflicts of interest do not prohibit such appointment. The BOC will make appointments within guidelines of applicable state statute, ordinance, resolution, or policy that created said organization; 2) Appointments: The BOC will make all appointments according to the applicable statute, ordinance, resolution or policy that created the organization from timely submitted, completed applications. No citizen of Person County may serve in more than two appointed positions of Person County Government unless exempted by nature of the position they may hold in governmental service. This policy will not apply to Person County Commissioners; 3) Term Limits: Unless otherwise provided by North Carolina law, the BOC sets no term or length of service, but encourages citizens to apply when vacancies occur. At the expiration of a member’s term if they want to continue serving, they must thoroughly complete another application form. 4) Absenteeism: If not addressed in the bylaws of an organization and a member in any 12-month period has unexcused absences that are more than 25 percent of the meetings they are required to attend pursuant to their appointment, they are obligated to resign. Absences caused by events beyond one’s control are considered excused absences. Absenteeism violations must be reported to the BOC. If the individual refuses to resign, action of the BOC may dismiss them unless law prohibits dismissal by the BOC. A twelve-month period beginning on the date of appointment will constitute a year. 137 5) Binder Information: The County Manager will keep a binder containing a list of all county appointments, with the following data available for public inspection:  Names of organization and brief summary of its function  Statute or cause creating organization  Names of members, terms, addresses, telephone numbers, and number of terms served  Regular meeting date, time, and location  In the event a member’s term expires and the organization holds a meeting before the BOC makes an appointment, the incumbent will continue to serve until the BOC takes action. SECTION II. Procedure for filling vacancies for appointed positions: A. Notification of available appointments:  The County Manager will maintain a list of available positions stating terms of office, requirements and duties of the position. The Manager will set a deadline for receipt of applications and publish vacancies twice in The Courier Times at least forty-five (45) days prior to the month appointments are due.  If there are no applications thirty (30) days after the first notice of general circulation, the Manager will notify the BOC. It will then be the BOC’s responsibility to make contacts and encourage citizens to apply for the vacancy(ies) with the deadline at 12:00 Noon on the Tuesday before the BOC’s meeting as the deadline for receipt of applications.  The County Manager will keep all applications from interested citizens for one year from the date of application. After the one-year period, a new application is required.  A notice will be mailed to members sixty (60) days before the expiration of their term. If interested in reappointment, they must file a new application. If an individual is not eligible for reappointment, they will be notified of the reason they are ineligible.  Application forms are available upon request from the County Manager’s Office and on Person County’s web page (http//www.person.net). Individuals who are interested in serving must thoroughly complete the application.  Upon receiving an application, the County Manager will send a notification letter to applicant acknowledging receipt of application. B. Selection Process. 1) Eligibility will be verified for each applicant to ensure they meet specific requirements when governed by state statute, ordinance, or regulation. 2) The County Manager will send all applications along with a list of names, including those ineligible and the reason, to the BOC. 138 C. Notification of appointment. The County Manager will prepare a letter of notification to the appointee with a copy to the appropriate department/agency head with a request that appointee be notified of the date, time, and place of the next meeting. The County Manager, or his designee, will contact the newly appointed person(s) to discuss the duties of the position and if desired, arrange an orientation meeting. SECTION III. This resolution shall be considered general policy only and shall not prohibit the BOC from making appointments and/or reappointments to the various organizations that deviate from this policy if special conditions exist which justifies the deviation. SECTION IV. This resolution will have the force and effect of a county ordinance and will be considered an amendment to all ordinances establishing terms of office for county- appointed organizations, unless law would prohibit said amendment. Adopted this 18th day of June, 2007. Faye T. Fuller, CMC Johnny Myrl Lunsford Clerk to the Board Chairman 139 AGENDA ABSTRACT Meeting Date: Agenda Title: Summary of Information: that the association should seek in the best interest of counties. The NCACC goal-setting process takes place each even-numbered year and consists of five stages, beginning with the solicitation of proposals from counties and ending with the adoption of the legislative agenda at the Legislative Goals Conference. Proposed 2027-2028 legislative goals must be received by the Association on or before Aug. 14, 2026. The proposals are then sent through steering committees, a legislative goals committee, and on to the NCACC Board of Directors before being adopted in November at the Legislative Goals Conference. For reference, the 2025-2026 NCACC Legislative Goals Package is attached. Goals that are still relevant must be re-adopted. Goal proposals should be in the form of a policy statement and include background information on the impetus of the proposal. Also attached are the legislative goal proposals that the Person County Board of Financial Impact: Recommended Action: Submitted By: 140 Approved at the November 2024 NCACC Legislative Goals Conference 2025-2026 NCACC Legislative Goals Package 141 2025-2026 NCACC Legislative Goals Package TOP FIVE LEGISLATIVE PRIORITY GOALS Approved and Ranked at the 2024 NCACC Legislative Goals Conference After the voting body concluded adopting our state and federal legislative goals (beginning on p. 2), delegates were asked to rank the state goals in order of importance to establish the top five legislative priority goals. The Credentials Committee and NCACC staff then compiled the votes to determine the results. •Support legislation promoting teacher and classified school personnel recruitment and retention, including state funding for increased salaries. •Seek legislation to repeal NCGS 105-275(45), which mandates that counties must exclude 80 percent (80%) of the appraised value of a solar energy electric system from property taxation. If repeal of NCGS 105-275(45) is not feasible, then seek legislation to require the State of North Carolina to provide funding to any county that is forced to lose tax revenue due to NCGS 105-275(45) in an amount equal to the lost tax revenue to said county. •Seek legislation to provide increased recurring state funding in keeping with comparable sales for farmland preservation initiatives and additional flexibility to counties related to farmland preservation. •Seek legislation expanding state funding to provide essential medical, mental health, substance use disorder and social services to persons incarcerated in local detention facilities. •Seek governmental funding to assist counties that have limited resources with construction of critical facilities. 142 2025-2026 NCACC Legislative Goals Package COUNTY ADVOCACY GOALS Agriculture • [Top Legislative Priority Goal] Seek legislation to provide increased recurring state funding in keeping with comparable sales for farmland preservation initiatives and additional flexibility to counties related to farmland preservation. • Seek legislation amending G.S. 106-740 to provide for an adequate time to hold a public hearing, and to investigate and develop recommendations on proposed acquisitions of qualifying farmland within a voluntary agricultural district. • Seek legislation to provide additional resources for preventative storm damage maintenance and disaster mitigation in all 100 counties. • Support legislation for clean water funds and hold companies that have manufactured emerging and other contaminants such as coal ash, PFOA, PFOS and other PFAS chemicals financially liable for cleanup and mitigation efforts. • Seek additional resources and legislation to repair, govern, and maintain distressed water and sewer systems and to expand access to water and sewer for unserved residents. • Support state funding to research and combat invasive species. General Government • Seek legislation, funding and other efforts to expand digital infrastructure broadband capability to the unserved and underserved areas and residents of the state. • [Top Legislative Priority Goal] Seek governmental funding to assist counties that have limited resources with construction of critical facilities. • Seek legislation to authorize the electronic publication on the websites of the boards of county commissioners of public notices and advertisements that are ordinarily required to be published in the newspaper or posted on private property. • Support legislation to increase the number of state-funded county Veteran Services Officers to at least one per county. • Seek statutory flexibilities, funding and other resources to ensure continuity of county services and a robust recovery for counties impacted by Hurricane Helene and any other natural disasters. • Seek legislation to provide recurring funding to state affordable housing programs, such as the Workforce Housing Loan program. 143 2025-2026 NCACC Legislative Goals Package Health and Human Services • Seek additional resources and state leadership for adult protective services, senior services and foster care. • Seek legislation to increase resources for behavioral health and intellectual and developmental disabilities services and facilities, including dedicated resources for treatment of substance use disorders; care for individuals in county jails; inpatient crisis beds; and community paramedicine projects. • Seek legislation that promotes opioid and other substance use prevention, intervention, harm reduction, treatment and recovery initiatives. • Seek additional state resources for early childhood education, childcare services and pre-K programs. • Seek legislation to increase recurring state funding to local health departments for foundational/essential public health services. • Support legislation that restores state funding for accreditation for local health departments and to the Association of North Carolina Boards of Health for training activities required for accreditation. • Support legislation requiring Pharmacy Benefit Managers (PBMs) to disclose pricing, rebate arrangements and reimbursement practices to ensure fairness and accountability. • Seek legislation to cover all costs associated with the School Nurse Funding Initiative. • Seek state resources to fund dedicated physical spaces and necessary staffing to serve foster children held in county custody. Justice and Public Safety • [Top Legislative Priority Goal] Seek legislation expanding state funding to provide essential medical, mental health, substance use disorder and social services to persons incarcerated in local detention facilities. • Seek legislation to increase the amount paid to county jails by the state to the full cost reimbursement for housing sentenced inmates. • Seek increased state funding to fully support drug treatment courts and other specialty courts. Public Education • Support school calendar policy that promotes optimal student outcomes and best meets the needs of local communities. • Support legislation that promotes education attainment and career and college readiness by increasing funding to expand apprenticeship and internship programs, trade certification and workforce development programs, as well as increased student support services in public schools with a focus on dropout prevention and an increase in the dropout age. • Seek legislation and funding to expand registered apprenticeship tuition waivers to an applicant’s 25th birthday to align with the opportunity youth demographic. 144 2025-2026 NCACC Legislative Goals Package • Seek additional revenue sources to address statewide public school and community college capital needs and ensure methods used to distribute school capital funding considers the needs of both low-wealth and growing counties. • Support legislation modernizing public school funding models in a changing school funding landscape to provide all public school students with an excellent education, including investments to assist communities in eliminating achievement disparities. • Support increased funding to provide counties an equal opportunity to implement school security measures. • [Top Legislative Priority Goal] Support legislation promoting teacher and classified school personnel recruitment and retention, including state funding for increased salaries. Tax and Finance • Seek legislation to give counties flexibility with use of occupancy taxes. • [Top Legislative Priority Goal] Seek legislation to repeal NCGS 105-275(45), which mandates that counties must exclude 80 percent (80%) of the appraised value of a solar energy electric system from property taxation. If repeal of NCGS 105-275(45) is not feasible, then seek legislation to require the State of North Carolina to provide funding to any county that is forced to lose tax revenue due to NCGS 105-275(45) in an amount equal to the lost tax revenue to said county. • Seek legislation that allows for equitable application of the homestead exemption for all 100 counties. • Seek legislation to preserve existing local revenue by providing just compensation to counties for property acquired by the state and removed from the ad valorem tax base. • Seek legislation allowing counties to levy the Article 43 and Article 46 sales taxes for any legal purpose and optionally to include specific language on the sales tax referendum ballot indicating how the proposed tax proceeds will be spent. • Seek legislation to replace the existing sales tax refund for local governments and nonprofit entities with a sales tax exemption. • Seek revisions to NCGS 105-187.19(b) so that the Scrap Tire Disposal Tax currently credited to the State General Fund are instead credited to the Scrap Tire Disposal Account. 145 2025-2026 NCACC Legislative Goals Package FEDERAL LEGISLATIVE GOALS Approved at the 2024 NCACC Legislative Goals Conference Federal Legislative Goals •Support funding for behavioral health programs and services to address the opioid and substance use epidemic and support flexibility for counties to use funds for prevention and recovery. •Support measures to reduce the number of people with mental illness in county jails and legislation that would allow individuals in custody to continue receiving Medicaid and other federal health benefits until they are convicted, sentenced and incarcerated. •Oppose unfunded mandates and changes in eligibility for federal programs that shift costs to counties. •Seek federal legislation to increase Payments in Lieu of Taxes (PILT) payments for counties. •Seek legislation, funding and other efforts to expand digital infrastructure and broadband capability to the unserved and underserved areas and residents in North Carolina and provide affordable high-speed internet services to all residents including low-income customers.    •Support increased funding for disaster preparation, assistance and mitigation; legislation or policy changes that expedite and expand county use of federal disaster assistance funds; legislation or policy changes to streamline and expedite the FEMA individual assistance process; and legislation to review and update flood maps more frequently in counties experiencing high rates of population growth and counties prone to flooding.    •Support efforts to promote food system resiliency, such as ways to strengthen North Carolina’s food system and increase access to affordable, healthy food options. •Support additional flexibility and an extension in the deadline for spending American Rescue Plan (ARP) State and Local Fiscal Recovery Funds (SLFRF). •Support strong regulation and enforcement along with necessary funding or reimbursement to state and local governments when a federal agency, such as the EPA regulates emerging contaminants and other discharges into drinking water sources. 146 PERSON COUNTY BOARD OF COUNTY COMMISSIONERS 304 South Morgan Street, Room 212 Roxboro, NC 27573-5245 336-597-1720 Fax 336-599-1609 August 19, 2024 North Carolina Association of County Commissioners 323 West Jones Street, Suite 500 Raleigh, NC 27603 Submitted via online form To whom it may concern, On behalf of the Person County Board of Commissioners, I am pleased to submit the following legislative goals to the NCACC for consideration at the Legislative Goals Conference. These legislative goals represent the collective wishes of the entire Board, as agreed upon during the Board of Commissioners regular meeting on August 5, 2024. 1. Seek legislation and funding to assist with the construction and renovation of public safety facilities. 2. Seek additional revenue sources to address statewide public school and community college capital needs and ensure methods used to distribute school capital funding considers the needs of both low-wealth and growing counties. Revisions to the Needs-Based Public School Capital Fund that will allow for more access to counties and allow for faster school construction to include allowing projects that have not previously been awarded a grant to commence and remain eligible for future grant application periods. 3. Support additional funding to assist local governments in managing recycling and solid waste including: scrap tires, mattresses and electronics. 4. Support legislation that promotes recruitment and retention of both first responders and detention officers in jails, including but not limited to workforce development, pay scale adjustments and/or studies, and appropriate levels of training and certification standards for these increasingly hard to staff positions. 147 5. Support legislation, funding, and other efforts to expand digital infrastructure/broadband capability to 100% of the unserved and underserved areas and residents of the state. 6. Support increased funding and flexibility in services for older Americans and veterans. 7. Support legislation that promotes recruitment and retention of teachers, including but not limited to increasing pay, improving benefits and implementing programs that attract more young people to the profession. 8. Support increased state funding and additional funding streams for existing and new transportation construction and maintenance needs (including roads, rails, and multi-modal transportation and secondary roads) to connect rural areas to major highways and interstates. Thank you for your consideration. Please feel free to contact me with any questions you may have. Sincerely, Gordon Powell, Chairman, Person County Board of Commissioners 148 AGENDA ABSTRACT Meeting Date: Agenda Title: Summary of Information: August 22, 2026 at 2:15 p.m. in Durham County must be submitted by August 19, 2026 in order for Person County’s delegate to participate in the association’s annual election of Financial Impact: Recommended Action: Submitted By: 149