Commissioners Adopt Resolution Opposing Modifications to County Property Tax Authority
Durham, N.C. – On Monday, April 13th, the Durham Board of County Commissioners unanimously approved a resolution opposing the General Assembly’s proposed action to modify County Property Tax Authority in North Carolina.
For several months, legislative discussions have been ongoing regarding a proposed constitutional amendment that would limit local governments’ authority to raise property tax revenues.
Lawmakers on the House Select Committee on Property Tax Reduction and Reform have voted to move forward with a constitutional amendment that could appear on the ballot this fall. The amendment would require state legislators to set limits on how much cities and counties can increase the amount of property tax revenue they collect each year. The proposal will continue to be discussed during the upcoming short legislative session, and if approved, voters may see it on the November ballot.
Property taxes are the financial backbone of local government in North Carolina. For Durham County, they fund the services residents rely on every day — public safety, emergency response, schools, public health programs, and social services. Unlike other revenue sources that fluctuate with economic conditions, property tax revenue is stable and predictable, enabling the County to plan responsibly, meet its obligations.
In approving the resolution of opposition, Board Chair Mike Lee said, "Local government works because it answers directly to local people. Residents can attend a Board of County Commissioners meeting or reach out in writing to make their voices heard, and they know that we, as elected officials, are accountable for every choice we make on their behalf. Most importantly, when our decisions don't reflect the will of the community, they have the power to elect new Commissioners. That accountability depends on having the authority to govern. In Durham County, property taxes support nearly 60 percent of our general fund operating budget, funding the infrastructure, mandated services, and community priorities that keep this county strong. The strength of this state depends on local governments having the tools and authority to serve their communities.”
The resolution noted, “the authority to levy, assess, and adjust property taxes allows county governments to respond responsibly to changing economic conditions, population growth, service demands, emergencies, and state or federal mandates”.
It continued to state that “property taxes constitute a primary, stable, and locally controlled source of revenue necessary to fund these essential county services and to meet both ongoing operational needs and long-term capital obligations”.
The resolution concluded that the “Durham County Board of Commissioners formally opposes any constitutional amendment that would restrict, cap, reduce, or otherwise limit county property tax authority”.
The Board instructed the County Manager to forward a copy of the resolution to the General Assembly Leadership, including North Carolina Senate President Pro Tempore Phil Berger, Speaker of the North Carolina House of Representatives Dustin Hall, members of the Durham Legislative Delegation, and the North Carolina Association of County Commissioners.
Read the resolution here.
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