TO: Mayor and Members of City Council
THRU: Jeffrey Yates, ICMA-CM, Assistant City Manager
FROM: Tiffany Murray, Chief Financial Officer
DATE: February 23, 2026
RE:Title
Adopt Resolution to Accept a Report of Unpaid Taxes from Cumberland County and Direct the Advertisement of Tax Liens
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COUNCIL DISTRICT(S):
Council District(s)
All
b
Relationship To Strategic Plan:
GOAL V: The City of Fayetteville will be a financially sound city providing exemplary city services.
Executive Summary:
Staff requests Council's adoption of a resolution to accept the report of unpaid taxes from Cumberland County and to authorize the advertisement of tax liens in accordance with North Carolina law.
Background:
North Carolina General Statute 105-369 requires the Tax Administrator to report unpaid taxes for municipalities for the current fiscal year that constitute liens on real property. The purpose of this report is to allow Council to order the Tax Administrator to advertise the tax liens. The detailed report is available in the City Clerk's Office for review. The report lists delinquent combined City and County taxes for properties located within the City of Fayetteville.
Issues/Analysis:
There are no issues associated with this item. Advertisement of tax liens is a routine annual process required by statute and supports the City's efforts to collect delinquent property taxes.
Budget Impact:
According to the County Tax Office, delinquent ad valorem taxes for the City of Fayetteville and the Downtown Revitalization District as of January 28, 2026, were approximately $6.41million.
Options:
1. Adopt the resolution.
2. Do not adopt the resolution and provide guidance to staff.
Recommended Action::Recommended Action
Staff recommends that Council move to adopt the resolution to accept the report of unpaid taxes for 2025 and direct the advertisement of tax liens.
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Attachments:
Resolution on Unpaid Taxes and Advertisem...
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