Title
Vote to approve Tax Department – Write-off of Outstanding Real and Personal Property Taxes for 2013, 2014, and 2015
Abstract
Introduction & Background: The Tax Collections office uses all resources available and due diligence in trying to collect all outstanding taxes that are afforded by the state of North Carolina. However, the ten-year statute of limitations prevents the Tax Collector from using remedies to collect taxes that are more than ten years past due.
NCGS 105-378a “USE OF REMEDIES BARRED”, states that no county or municipality may maintain an action or procedure to enforce any remedy provided by law for the collection of taxes or enforcement of any tax liens unless the action or procedure is instituted within ten years from the date the taxes became due.
Discussion & Analysis: The yearly totals listed below should be written off in September 2025 when the 2025 taxes became due.
2013 $16,541.80
2014 $16,693.14
2015 $46,583.24
The totals include taxes for real estate and personal property (includes solid waste disposal and availability fees, late list penalties and advertisement fees, and interest). The NC General Statutes will not allow us to use forced collection measures after September 1, 2025, to collect these taxes. We have attempted to use enforcement remedies to collect all past due taxes but have been unable to collect the remaining taxes. Any taxes that have been turned over to our attorney for foreclosure will remain as accounts receivable and will not be written off. A detailed list of those accounts is available in the Tax Administrator’s office.
How does this relate to the Comprehensive Plan: N/A
Budgetary Impact: N/A
Recommendation: Motion to approve the write-off of all outstanding 2013, 2014, and 2015 real and personal property taxes as of September 1, 2025, for Chatham County and all municipal jurisdictions for which the county collects.