Randolph County reports 99.12% collection rate; commissioners question farm audits and enforcement methods

Randolph County tax administrator Deborah Hill presented the official annual settlement and charge-to-collect report at the July 1 Board of Commissioners meeting, reporting strong collection rates but noting persistent delinquent balances.

Hill told the board the 2024–25 overall collection rate for all districts was 99.12 percent; she said the amount of delinquent taxes remaining for the 2024 levy was $1,266,973.27 and that total delinquent taxes for all years back to 1994 totaled $3,160,008.59, of which roughly $95,127.63 is in bankruptcy. The registered motor-vehicle collection rate during renewals was 99.44 percent. Hill also summarized foreclosure activity: 51 properties were posted for sale, 16 sold and yielded $153,101.79 in taxes and fees.

Commissioners and members of the public pressed Hill on enforcement practices and on how the tax office audits and lists farm equipment. Hill described multiple collection tools the office uses, including wage garnishments, bank attachments and pre-foreclosure notices. She said assistant tax collector Jessica Suits has accompanied deputies to some properties to make in-person contact with delinquent taxpayers; Hill described an example in which personal contact led to payment.

The meeting shifted to a debate over how the county treats farm equipment and other business personal property for ad valorem taxation. Board members and residents sought comparison with neighboring counties and questioned whether the county's compliance reviews — conducted with a third-party vendor under contract to help handle the workload — created competitive disadvantages for local farmers. "We are taxing, in my example, this chicken farmer, more here than they are at Moore County, and it's putting them directly at a competitive disadvantage," one commissioner said. Hill replied the compliance reviews aim to ensure fairness and correct listing across all businesses and that any third-party work is filtered and signed off by the tax office.

The board approved a motion to accept Hill's annual settlement report and to charge the tax administrator to collect taxes; Chairman Frey moved the procedural motion and a second was recorded. The motion carried on a voice vote.

Why it matters: The settlement report documents a high collection rate but also identifies outstanding delinquent balances and the tax office's active enforcement methods. The discussion about farm audits raises policy questions about how equipment is classified and whether Randolph County's approach differs from neighbor counties.

What to watch: Commissioners asked staff to research comparison practices in nearby counties and to revisit the application of compliance reviews to farms. Hill said she serves "at your pleasure" and can change practices if directed by the board.