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Caswell County adopts formal policy for small property tax refunds and releases
Summary
The county board adopted a policy and resolution delegating authority to handle property tax refunds/releases under $100 to staff, citing corrective actions from recent audits and state statute authority; board approved unanimously and will review the corrective‑action timing at its Feb. 2 meeting.
Caswell County commissioners voted unanimously Jan. 20 to adopt a new policy and companion resolution setting rules and delegated authority for property tax refunds and releases.
County staff described the measure as corrective action responding to audit findings for fiscal years 2023 and 2024 and said the draft policy defines purpose, scope, grounds for refunds, required forms, a $100 small‑dollar threshold and recordkeeping. The county attorney told the board the statutes cited in the record give the board the authority to delegate refunds under local thresholds to staff.
"These statutes give the authority to the board of county commissioners to delegate certain authorities as it relates to the tax releases," the county attorney said during the meeting. Staff explained the policy would allow the finance officer to approve refunds or releases of property tax of less than $100, with the county manager serving as backup when necessary.
The package also formalizes roles and responsibilities among the tax administrator, finance officer, county manager, county attorney and clerk and establishes a review schedule for the policy. County staff noted the corrective‑action submission listed a proposed completion date of Jan. 31 and said the board would have the option to sign the final document if it chose to adopt at the Feb. 2 meeting; the board instead adopted the resolution at the Jan. 20 meeting.
Commissioner Blair moved to adopt the revised property tax refunds/releases policy and resolution; the motion was seconded and carried unanimously.
The board did not change the statutory authorities cited in staff materials; staff said the policy is intended to prevent repeat audit findings by clarifying internal procedures and approval thresholds. The board will continue oversight of implementation and recordkeeping under the adopted resolution.
