December 16, 2024 Special Call Meeting The Martin County Board of Commissioners met in a Special Called meeting to discuss Open and Closed Session matters, on Monday, December 16, 2024, at 5:00 p.m. in the Commissioners' Board Room of the Martin County Governmental Center, 305 East Main Street, Williamston, North Carolina. ASSEMBLY Those attending the meeting were Chairman Joe R. Ayers, Vice Chair David "Skip" Gurganus, Commissioner Dempsey Bond Jr, Commissioner Jeremiah Taylor, Commissioner Ronnie Smith, Interim County Manager/ County Attorney Benjamin R. Eisner (via Webex), County Clerk Julia S. Rease, Human Resources Director Donna Zube, and Finance Officer Angela Raynor. Others present: Mayor of Bear Grass Charlotte Griffin (via Webex) and Sheriff Tim Manning. Chairman Ayers called the meeting to order at 5:00 p.m. Commissioner Taylor led the Pledge of Allegiance and Vice Chair Gurganus provided the invocation. AGENDA APPROVAL Vice Chairman Gurganus made the Motion to Approve the Agenda, with a Second by Commissioner Taylor. Motion was Carried unanimously. (5-0) CONSENT AGENDA Commissioner Bond Jr. made the Motion to Approve the Consent Agenda, with a Second by Commissioner Taylor. The Motion was Carried unanimously (5-0). The following items were Approved as part of the Consent Agenda. Minutes - November 13, 2024 Closed, November 25, 2024 Special, and December 2, 2024 Regular 1. Financial Report - November 2024 2. Tax Collector's Report = November 2024 Category 21-Nov Nov-21 Y-T-D Real Property 20 $13,190.37 $6 67,682.81 Personal 25 $248.95 $3,130.62 Property Total $13,439.32 $70.813.43 Motor Vehicle 30 $0.00 $0.00 Total MV $0.00 $0.00 All Total $13,439.32 $70.813.43 3. Sheriff's Report - November 2024 4. Building Inspections Report = November 2024 PUBLIC HEARING - 2025 County Revaluation At: 5:02 p.m. Vice Chair Gurganus made the Motion to Enter Public Hearing - 2025 County Revaluation, with a Second by Commissioner Taylor. The Motion was Carried unanimously (5- 0). The sign-up sheet was given to the Chairman and there were no public hearing comments listed. Commissioners Ayers asked ifthere were any comments and or questions and stated that the Piner Appraisal staff was in attendance to answer any questions. It was asked when residents would find out what the results of the revaluation were. Mr. Gary Piner ofPiner Appraisals, Inc. responded that results would be ready by February and or March; every individual would get a notice that states the new value, and residents could file an informal appeal by writing to or setting up an appointment with Piner Appraisals. Mr. Piner stated that the there was a 30 - day window to get informal appeals completed. Ifthe person making an appeal is dissatisfied with the informal appeal decision, they could appeal to the Board of Equalization and Review. It was asked how much the percentage would be after the revaluation was complete. Mr. Piner stated that in the presentation to the Board last week, the percentage was about 60 percent of tax value versus what homes were selling for and that was only in reviewing eight average homes through the County. Mobile homes were reportedly a little more than that as far as what they were taxed versus what they were selling for. It was added that mobile homes were around 30 percent. Mr. Piner stated that if someone had a mobile home valued at $30,000.00, it was selling for $100,000.00. Doublewides have reportedly increased substantially in the past four or five years and if you owned one 5 years ago, it was a great investment. Commercial properties were still being reviewed, but results thus far show that many commercial sales occurred over the last couple of years. This was a good sign. Mr. Piner stated that residential properties would increase and supply and demand were a factor. It was asked if the increase would be substantial and Mr. Piner agreed that this was correct value wise. It was asked ifit was up to the Commissioners to decide on what the tax rate would be. Chairman Ayers agreed that this was correct. It was asked ifs someone owned a home that was valued at $200,000.00 eight years ago, on average, what would be the new value of that home. Mr. Piner stated that the value would be around $280,000.00 Chairman Ayers asked if there were any more questions. There were none. Chairman Ayers reported that a common question being asked was as to why the County was conducting this. Chairman Ayers stated that the Board did not have a choice. State statutes required the revaluation and the County was on an 8-year revaluation schedule, which was the maximum amount ofyears the County could go without conducting a revaluation according to state statutes. Chairman Ayers reported that the County was not going after its residents just to do SO and reiterated that the revaluation had to be conducted. An audience member stated that it was up to the Board to decide on what the tax rate would be and did not necessarily have to raise the amount per capital that the Board would charge. Chairman Ayers stated that this was correct and a lot of figure that they. Chairman Ayers reported that the Finance Officer was very capable and was already crunching numbers for the Boards reviewbefore a conclusion. Chairman Ayers agreed that there could definitely be some adjustment. An audience member talked about Pitt County adjusting their tax rate to 12 % after their reevaluation increased. It was added that Pitt County property values did increase, but their Commissioners did decrease the amount ofevaluation at a 12 % decrease, saying that some people would not pay more, some would pay a slight increase, and others may pay less, depending on the location. Chairman Ayers stated that that the Board could not adjust the value, but could change the tax rate. Chairman Ayers stated that a reason why there was such an increase was due to inflation, people migrating from other states buying houses, an influx of people coming into the Country taking up houses and rentals; which increased rental and home values. It was stated that there was a lot of demand, but little supply. Chairman Ayers asked ifthere were any further questions and there were none. At: 5:11 p.m., Commissioner Smith made the Motion to Exit Public Hearing - 2025 County Revaluation, with a Second by Commissioner Bond Jr. The Motion was Carried unanimously (5- 0). OPEN SESSION NEW BUSINESS 1. Airport Management Contract Interim County Manger Eisner stated that the proposed contract had a short renewal period, but would be aligned, time wise, with the County calendar year. The proposed contract was between the County who owned the Martin County MCZ Airport and Jesse Council and Juliet = Charlie Aviation LLC. Interim County Manager Eisner asked if there were any questions. Chairman Ayers asked if there were any questions before stating that one of the reasons for addressing the contract was due to the contract not being on the same fiscal year as Martin County. The proposed contract was drafted to coincide with the County fiscal year to expire around June or July instead of. January. The contract was included in the agenda packet and Chairman Ayers asked if there were any questions. There were no questions. Commissioner Taylor made the Motion to Approve of the Airport Management Contract, with a Second by Commissioner Smith. The Motion was Carried unanimously (5-0). 2. Tax Foreclosure Process Interim County Manager Eisner stated that this agenda item was for informational purposes only. The tax foreclosure process in North Carolina was reported to be judicial, which meant that it was triggered by lawsuits. The Town of Williamston reportedly engaged in an outside law firm to go through this judicial foreclosure process within the last few years. Interim County Manager Eisner stated that the County was named as a defendant in the lawsuits. The County was reported to be on equal footing with all other municipalities, but was on the opposite side of the ledger Interim County Manager Eisner discussed the matter for informational purposes, discussion, and to answer any questions that the Board had in consideringjoining the Town of Williamston in their tax foreclosure lawsuits, or to bring the matter to a county wide process. There were no questions. Chairman Ayers stated that the County was not only going to look at joining the Town of Williamston as far as County taxes, but the entire County would be looked at as there was a substantial amount of back taxes. Chairman Ayers stated that there was a legal process and an attorney firm would be needed. It was added that if there were residents that owed back taxes, to pay them, and if not the County would go after those taxes. This agenda item was for informational purposes only. 3. Carr, Riggs, and Ingram Audit Contract Amendment Interim County Manager stated that the proposed amendment was in regards to the auditing contract with Carr, Riggs, and Ingram. The County was on track to file an audit by the end of the year, but the contract called for the audit to be completed by the end of October. This amendment would extend the contract to the middle of January. It was anticipate the audit itself being filed timely submitted by the year-end, but the amendment was needed to the contract for submittal to the Local Government Commission as well. Chairman Ayers stated that the amendment to the contract was included in the agenda packet. Commissioner Smith made the Motion to Approve the Amendment to the Carr, Riggs, and Ingram, Auditor Contract, with a Second by Vice Chairman Gurganus. The Motion was Carried unanimously (5-0). CLOSED SESSION - 1. N.C.G.S.143-318.110) (6) Chairman Ayers reported to the audience that the Board would be going into closed session and move to the DSS Boardroom. At: 5:18 p.m., Commissioner Taylor made the Motion to Enter Closed Session pursuant to N.C.G.S. 143-318.11(a) (6), with a Second by Commissioner Bond Jr. The Motion was Carried unanimously (5-0). The Board recessed the meeting to move to the DSS Boardroom as advertised. The Board recessed the meeting to return to the Commissioner Boardroom as advertised. At: 6:25 a.m., Vice Chairman Gurganus made the Motion to Exit Closed Session pursuant to, N.C.G.S. 143-318.11(a) (6) with a Second by Commissioner Smith. The Motion was Carried unanimously (5-0). OPEN SESSION Chairman Ayers stated that there were no reports from Closed Session. ADJOURNMENT With no further business to discuss, Commissioner Smith Motioned to adjourn at 6:25 p.m., with a Second by Commissioner Taylor. The Motion was Carried unanimously (5-0). Co2 &. Lh An JoeR. Ayers, Chairman Martin County Board of Commissioners landio * Julia S. Rease Clerk to the Board