Tax and Finance Steering Committee Meeting
Tuesday, June 9 — 3:00 – 5:00 p.m. [Wake County]
Steering committee attendance is open exclusively to NCACC members, including county commissioners and county staff who specialize in committee-related fields.
2025-2026 Tax and Finance Legislative Goals
- Seek legislation to give counties flexibility with use of occupancy taxes.
- 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.
- [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.
Tax Resources
Monthly Sales Tax Distribution Estimates
NCACC Tax and Finance Steering Committee Guiding Principles
- The county revenue base should be broad, balanced, and not overly burdensome to any one group of taxpayers. Counties should have the authority to generate revenue from various sources while being responsive to economic conditions.
- The Association opposes the redistribution of existing revenues and efforts to divert fees or taxes currently allocated to the counties. Distribution of new tax sources should assess local needs, local funding efforts, and local funding capability.
- Any new or extended tax exemptions and exclusions should include a “sunset” date in their authorizing legislation. If statewide policy objectives result in local tax base reductions, the state should hold local governments harmless using state revenue sources.
- The state should not create unfunded mandates and should not shift state responsibilities to counties. Any restructuring of county responsibilities should include state funding to meet those responsibilities.
- Local revenue sources should be preserved and expanded; all local revenue sources available to any county should be authorized for all counties.
Steering Committee Membership List
The following committee appointments were confirmed the week of December 9, 2025. Appointments for the 2025-2026 committees will end July 31, 2026. Committee membership is open to all county commissioners. Check the NCACC Calendar for meeting details.
- 2025-2026 Tax and Finance Steering Committee
Tax and Finance
Commissioners Butch Lawter (Johnston; Steering Committee Chair), Jamezetta Bedford (Orange), Jake Dalton (Transylvania), Joe Daughtery (Wayne), Tandy Dunn (Beaufort), Marshall Faircloth (Cumberland), Jamie Gathings (Richmond), Bob Hovis (Gaston), Tim Ivey (Scotland), Safiyah Jackson (Wake), Bob Kirby (Chowan), Teresa McCall (Transylvania), Rebecca McCall (Henderson), Pavan Patel (Cumberland), Cole Setzer (Catawba), Sherry Wilborn (Person), Rob Zapple (New Hanover)
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