Caswell County adopts resolution opposing state limits on local property-tax authority

Caswell County commissioners voted May 4 to adopt a resolution opposing proposed state modifications to county property-tax authority and affirming the county's preference for local control.

County staff explained the resolution is part of a broader, multi-county effort led by the N.C. Association of County Commissioners (NCACC) to oppose legislation that would limit local boards’ authority over property-tax rates. The manager said the change could cap or limit property-tax increases and shift decision-making from local boards to the state legislature.

County Attorney Johnston said he had the bill available and that the measure referenced in discussion (filed March 18) appears to be drafted as a constitutional amendment requiring approval by a majority of North Carolina voters statewide, not county-by-county. "Based upon my limited research, the majority of the voters of the state would decide the results, not county by county," he told the board.

Commissioners debated implications for Caswell County — several members said property tax is the county's primary reliable funding source for public safety, EMS, schools and infrastructure and warned a loss of local authority could reduce services or require fee increases. Commissioner Rose and others noted past reductions in the county tax rate and cautioned that a statewide cap could have unequal impacts across counties with different tax bases.

Commissioner Smith moved to adopt the resolution preserving local decision-making on property-tax rates; Commissioner Claggett seconded the motion and the board adopted the resolution.

Next steps: staff will, as offered, present the county's position to the NCACC to help inform the association's legislative advocacy.