Staff Review Draft Agenda Package - New Items 17-Feb-26Tuesday, February 17, 2026
6:00 PM
Union County, NC
Union County Government Center
500 North Main Street
Monroe, North Carolina
Meeting Agenda
Board Room, First Floor
Board of Commissioners
Chair Brian Helms
Vice Chair Christina Helms
Commissioner Clancy Baucom
Commissioner Melissa Merrell
Commissioner Gary Sides
Visitor Advisory
Due to construction on the first floor of the UC Government Center, the primary
entrance off Main Street Plaza is closed. Throughout construction, visitors
should follow signage to enter or exit the facility. For meetings of the Board of
County Commissioners, two temporary entrances will be available. Meeting
attendees may enter via Main Street Plaza (near the intersection of W. Crowell St.
and N. Stewart St.) or via the ground floor of the Government Center (off N. Church
St.). To learn more about the project or view a project map,
visit ucgov.info/PardonOurProgress.
1
Board of Commissioners Meeting Agenda February 17, 2026
Closed Session - 5:15 PM
Opening of Meeting - 6:00 PM
Invocation - Chair Brian Helms
Pledge of Allegiance
Informal Comments
Public Hearing(s)
Consent Agenda
Resolution - Per- & Polyfluoroalkyl Substances (PFAS) Pilot Testing
NCDEQ-DWI Grant Funding
26-099
INFORMATION CONTACT:
John Shutak, Union County Water, Engineering Director, 704-283-3651
ACTION REQUESTED:
Adopt resolution authorizing the County Manager to apply for North
Carolina Department of Water Infrastructure (NCDEQ-DWI) grant funding
and make necessary assurances and certifications associated with the
grant application as substantially consistent with this agenda item, which
includes the authorization to execute documents related to award of the
grant and budget funds as appropriate .
PRIOR BOARD ACTIONS:
November 7, 2022, Regular Meeting, Agenda Item #22-776 - Approved
CDM Smith Task Order 2020-2 for engineering services for an
engineering concept study for PFAS treatment options evaluation .
BACKGROUND:
The Capital Improvement Program, as adopted by the Board of County
Commissioners, includes the Water & Wastewater Master Planning
Program for the purpose of incorporating system modifications, making
changes in approach to providing water and wastewater service, and
updating capital projects. Evaluation of the water treatment processes for
the Catawba River WTP and Yadkin River WTP to meet current and
proposed drinking water regulations is included in this program .
PFAS chemicals are widely used in consumer, commercial, and industrial
products and break down very slowly over time. Because of their
widespread use, longevity in the environment, and the potential link to
harmful health effects in humans and animals, the United States
Environmental Protection Agency (EPA) released PFAS maximum
contaminant limits for drinking water on April 10, 2024. These new PFAS
drinking water standards require public water systems to complete initial
Page 1 of 8
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Board of Commissioners Meeting Agenda February 17, 2026
monitoring of PFAS levels in their drinking water by 2027, and the public
water systems must be in compliance with the PFAS limits by 2029.
Preliminary sampling of the source raw water for both the Catawba River
WTP and Yadkin River WTP indicated that the PFAS concentrations in
the raw water from these sources (Catawba River and Lake Tillery) have
minor exceedances for some of the PFAS compounds .
A PFAS conceptual treatment analysis was completed to evaluate
potential treatment options for removing PFAS from the drinking water to
meet the new EPA requirements. Pilot testing of the treatment options
evaluated in the study is the next step in determining the best treatment
option for PFAS removal.
NCDEQ-DWI has emerging contaminants grant funding available for pilot
testing of PFAS treatment technologies. This resolution authorizes the
County Manager to execute and file an application with NCDEQ-DWI to
request grant funding for completing the PFAS treatment pilot testing .
FINANCIAL IMPACT:
None. Once implementation of the pilot testing commences, the County
will submit requests for reimbursement to the State on a recurring basis
until the grant funding is exhausted .
Resolution Supporting Amendment to Catawba-Wateree Water
Management Group Bylaws to Provide Full Voting Rights to Union
County
26-100
INFORMATION CONTACT:
Luke Fawcett, UC Water - Planning & Resource Management, Interim
Director, 704-296-4237
ACTION REQUESTED:
Adopt a resolution supporting an amendment to the Catawba-Wateree
Water Management Group bylaws to grant Union County full voting rights .
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
Union County participates in the Catawba-Wateree Water Management
Group (CWWMG) through the Catawba River Water Supply Project, a
joint venture with Lancaster County Water and Sewer District . Under the
current CWWMG bylaws, Union County and Lancaster County share a
single voting seat. Since the formation of the CWWMG, both the
membership and scope of regional water resource planning have
expanded beyond raw water intakes to include broader system planning,
water loss monitoring, and source water protection .
As a result of these changes, several member entities now hold individual
voting rights, while Union County continues to share a vote despite its
significant operational and planning responsibilities . Adoption of the
proposed resolution supports amending the CWWMG bylaws to allow
Page 2 of 8
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Board of Commissioners Meeting Agenda February 17, 2026
Union County full voting participation consistent with the current scope
and structure of the organization .
FINANCIAL IMPACT:
No direct financial impact.
Budget Amendment - Women, Infants, Children (WIC) Program26-088
INFORMATION CONTACT:
Stephanie Starr, Human Services Agency - Community Support and
Outreach, Director, 704-296-4302
ACTION REQUESTED:
1) Recognize, receive, and appropriate $13,433 of additional Agreement
Addendum funding for WIC Client Services to the Community Support
and Outreach Division’s FY2026 operating budget, and 2) approve
Budget Amendment #16.
PRIOR BOARD ACTIONS:
September 3, 2025, Regular Meeting, Agenda Item 25-525 - Approved
Budget Amendment.
BACKGROUND:
The Special Supplemental Nutrition Program for Women, Infants and
Children (WIC) is part of the Human Services Agency ’s Community
Support and Outreach Department . WIC serves to safeguard the health
of low-to-moderate income pregnant, postpartum, and breastfeeding
women, infants, and children up to age five (5) who are at nutritional risk.
The WIC program provides nutritious foods to supplement diets, referrals
to health care, and education on healthy eating from specially trained
WIC nutritionists.
Union County signs an Agreement Addendum (AA) with the State of NC
to provide WIC services. The AA assigns all WIC agencies an expected
average monthly participation rate (base caseload) and allocates
associated funding for services provided . Any WIC agency with an
average monthly participation above 100% of the base caseload
assignment can periodically receive funding increases, dependent on the
availability of State and Federal funds . Union County surpassed the
100% base caseload assignment; therefore, WIC received $13,433 in
additional funding.
This funding will enhance the County’s ability to achieve WIC’s Special
Supplemental Nutrition Program objective to provide supplemental
nutritious foods, nutrition education, and referrals to health care for
low-income persons during critical periods of growth and development .
FINANCIAL IMPACT:
Additional funding of $13,433 is awarded at 100% with no required
County match.
Contract Amendment - Lease Extension 2630 Nelda Drive26-041
INFORMATION CONTACT:
Page 3 of 8
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Board of Commissioners Meeting Agenda February 17, 2026
Christopher J. Boyd, Facilities & Fleet Management, Director,
704-283-3868
ACTION REQUESTED:
Authorize the County Manager to 1) negotiate and execute an agreement
substantially consistent with this agenda item, 2) exercise any renewal or
extension term options set forth in the Agreement, and 3) terminate the
Agreement if deemed in the best interest of the County, each in the
County Manager's discretion .
PRIOR BOARD ACTIONS:
1) August 16, 2010, Regular Meeting, Agenda Item #11 - Lease
approved (120 months)
2) February 15, 2021, Regular Meeting, Agenda Item #16 - Lease
extension approved (60 months)
BACKGROUND:
The Facilities & Fleet Management department has utilized the
contractual services of Ty-Par Realty, Inc . for the lease at 2630 Nelda
Drive, Monroe, NC for the Probation Services Offices since March 1,
2011. Ty-Par Realty Inc has been effective and efficient in meeting our
service needs, and the department is requesting to extend the lease term
for an additional thirty-six months .
FINANCIAL IMPACT:
The anticipated first year monthly cost for the lease is $11,250, with a 3%
increase in years two and three . Therefore, a total amount of $417,272 is
estimated to be spent . Funding is available in the adopted FY 26 budget
with future expenditures subject to annual BOCC budget appropriation .
Resolution - Progress Building Stormwater Agreement26-086
INFORMATION CONTACT:
Christopher J. Boyd, Facilities & Fleet Management, Director,
704-283-3868
ACTION REQUESTED:
1) Adopt the Resolution for Grant of Easement to the City of Monroe and,
2) authorize the County Manager to approve and execute any and all
documents as may be required to grant the Property Interest, including
but not limited to the Stormwater Operation Maintenance and Escrow
Agreement.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
As a condition of the renovation of the Progress Building parking lot, the
City of Monroe requires Union County to enter into a Stormwater
Operation, Maintenance, and Escrow Agreement to provide for the
operation, long-term maintenance, inspection, repair, and replacement /
reconstruction of the Stormwater Control Facility . This is a standard and
typical agreement which grants the City of Monroe a permanent
easement for right of access through the Property to the Stormwater
Control Facility, as well as dedicating public right-of-way and grant of
Page 4 of 8
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Board of Commissioners Meeting Agenda February 17, 2026
permanent public sidewalk easement as illustrated on the attached plat.
FINANCIAL IMPACT:
None.
Tax Bill Correction Report for December 202526-098
INFORMATION CONTACT:
Michael Thompson, Tax Administration, Deputy Tax Administrator,
704-283-3624
ACTION REQUESTED:
Approve Tax Bill Correction Reports for December 2025.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
In accordance with North Carolina General Statutes 102-312 and
105-325, the Board of County Commissioners is authorized to make and
approve certain changes to property tax records. Approval of such
changes may result in either a release, refund, or discovery of ad valorem
taxes. The attached report provides detailed information on all tax bills
that were modified. Included in the report for each correction is the parcel
number or property key, owner name, reason for the change, original
value, original tax, corrected value, corrected tax, and refund, if
applicable.
FINANCIAL IMPACT:
December Refund amount = $19,398.35
Resolution - Surplus Vehicle Sale26-101
INFORMATION CONTACT:
Corey Brooks, Procurement & Contract Management, Director,
704-283-3683
ACTION REQUESTED:
Adopt Resolution Authorizing Surplus Property Sale by Internet Auction
which 1) declares the property itemized on Attachment A as “Surplus” to
the needs of Union County, 2) authorizes sale at electronic auction of the
surplus property described in Attachment A as per the terms and
conditions as specified in the online auction service provider contract, and
3) authorizes the Procurement Director or their designee to execute any
and all documents necessary to transfer title to said property on behalf of
Union County.
BACKGROUND:
North Carolina General Statutes allow the disposition of personal property
by local governments through a variety of means including private
negotiations and sale; advertisement for sealed bids; negotiated offer,
advertisement, and upset bid; public auction; or exchange. In 2001, the
legislature amended the Statues to provide for disposition of property
through electronic auction.
Page 5 of 8
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Board of Commissioners Meeting Agenda February 17, 2026
The sale will begin February 19, 2026, at 9:00 AM and end March 5,
2026, with incremental closings as indicated on Attachment A. A
summary of the vehicle information is listed below. Additional vehicle
information can be found on Attachment A.
UCSO
·(1) 2011 FORD CROWN VICTORIA
·(1) 2011 FORD FUSION
·(1) 2012 TOYOTA PRIUS
·(1) 2011 CHEVROLET TAHOE
·(2) 2013 CHEVROLET TAHOE
·(3) 2014 DODGE CHARGER
·(2) 2016 DODGE CHARGER
Transportation
·(1) 2018 DODGE CARAVAN
The vehicles are to be picked up at 610 Patton Avenue, Monroe, NC with
the following terms of sale:
1. Sale to the highest bidder with all sales final.
2. All items sold “as is” with no warranty, expressed or implied, which
extends beyond the description of the item.
3. Purchasers must remove vehicles(s) within ten (10) business days
from the time and date of issuance of the Buyer’s Certificate.
4. Payment must be made online through the online auction website.
Payment in full is due not later than five (5) business days from the time
and date of the Buyers Certificate. Payment will not be accepted onsite.
FINANCIAL IMPACT:
Estimated revenue is $52,000. The revenue will be returned to the fund
from which the asset came.
Information Only
December 2025 Union County Public Schools - Monthly Report26-091
INFORMATION CONTACT:
Beverly Liles, Finance, Director, 704-283-3675
ACTION REQUESTED:
None - Information Only.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
This is the monthly report from UCPS as required by the Budget
Ordinance.
Page 6 of 8
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Board of Commissioners Meeting Agenda February 17, 2026
FINANCIAL IMPACT:
None.
Union EMS Quarterly Financial Statements26-094
INFORMATION CONTACT:
Beverly Liles, Finance, Director, 704-283-3675
ACTION REQUESTED:
None - Information Only.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
Union EMS provides unaudited quarterly reports and an annual audited
financial report to the County as required by contract terms.
FINANCIAL IMPACT:
None.
Business
Grant Application - United States Department of Transportation
(USDOT) Better Utilizing Investments to Leverage Development
(BUILD) Grant for Critical Intersection Program
26-097
INFORMATION CONTACT:
Bjorn E. Hansen, Planning Department, Senior Planner- Long Range
Planning, 704-283-3690
ACTION REQUESTED:
1) Authorize staff to work with Monroe, Mineral Springs, and NCDOT to
submit grant application, and 2) commit $XXX in Critical Intersection
Program funds to the grant application budget.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
On December 15, 2025, the US Department of Transportation released a
notice of funding opportunity for transportation grants, focused on safety,
quality of life, mobility and community connectivity, and economic
competitiveness. Projects in qualified opportunity zones, areas of
persistent poverty, historically disadvantaged communities, or rural areas
are also encouraged. Staff identified several critical intersections for
consideration in a grant application. Two intersections, NC 75 and Potter
in Mineral Springs, and Franklin and Johnson in Monroe, are
recommended for inclusion in a grant. Applications are due to the USDOT
by February 24, 2026.
Administration: The NCDOT has agreed to oversee the projects in
exchange for an administration fee, which is charged for similar projects.
Scope: The proposed improvements are consist with designs approved
Page 7 of 8
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Board of Commissioners Meeting Agenda February 17, 2026
by the municipalities and County in 2021 (Mineral Springs) and 2025
(Monroe).
Cost: The cost of the two intersections is $XXX .
FINANCIAL IMPACT:
$XXX in Critical Intersection Program funds, expected to be spent
through 2035.
Union County Grants Management Update26-103
INFORMATION CONTACT:
Jason May, Budget & Grants Management, Director, 704-286-3760
ACTION REQUESTED:
None.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
Staff will provide an overview of existing grant activity, grants
management practices, and discussion of next steps in establishing the
Union County Budget and Grants Management Department .
FINANCIAL IMPACT:
None.
County Manager's Comments
Commissioners' Comments
Adjournment
Page 8 of 8
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Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-099 Agenda Date:2/17/2026
TITLE:..title
Resolution - Per- & Polyfluoroalkyl Substances (PFAS) Pilot Testing NCDEQ-DWI Grant Funding
INFORMATION CONTACT:
John Shutak, Union County Water, Engineering Director, 704-283-3651
ACTION REQUESTED:
Adopt resolution authorizing the County Manager to apply for North Carolina Department of Water
Infrastructure (NCDEQ-DWI) grant funding and make necessary assurances and certifications
associated with the grant application as substantially consistent with this agenda item, which includes
the authorization to execute documents related to award of the grant and budget funds as
appropriate.
PRIOR BOARD ACTIONS:
November 7, 2022, Regular Meeting, Agenda Item #22-776 - Approved CDM Smith Task Order 2020-
2 for engineering services for an engineering concept study for PFAS treatment options evaluation.
BACKGROUND:
The Capital Improvement Program,as adopted by the Board of County Commissioners,includes the
Water &Wastewater Master Planning Program for the purpose of incorporating system modifications,
making changes in approach to providing water and wastewater service,and updating capital
projects.Evaluation of the water treatment processes for the Catawba River WTP and Yadkin River
WTP to meet current and proposed drinking water regulations is included in this program.
PFAS chemicals are widely used in consumer,commercial,and industrial products and break down
very slowly over time.Because of their widespread use,longevity in the environment,and the
potential link to harmful health effects in humans and animals,the United States Environmental
Protection Agency (EPA)released PFAS maximum contaminant limits for drinking water on April 10,
2024.These new PFAS drinking water standards require public water systems to complete initial
monitoring of PFAS levels in their drinking water by 2027,and the public water systems must be in
compliance with the PFAS limits by 2029.Preliminary sampling of the source raw water for both the
Catawba River WTP and Yadkin River WTP indicated that the PFAS concentrations in the raw water
from these sources (Catawba River and Lake Tillery)have minor exceedances for some of the PFAS
compounds.
A PFAS conceptual treatment analysis was completed to evaluate potential treatment options for
removing PFAS from the drinking water to meet the new EPA requirements.Pilot testing of the
treatment options evaluated in the study is the next step in determining the best treatment option for
PFAS removal.
Union County, NC Printed on 2/3/2026Page 1 of 2
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File #:26-099 Agenda Date:2/17/2026
NCDEQ-DWI has emerging contaminants grant funding available for pilot testing of PFAS treatment
technologies.This resolution authorizes the County Manager to execute and file an application with
NCDEQ-DWI to request grant funding for completing the PFAS treatment pilot testing.
FINANCIAL IMPACT:
None.Once implementation of the pilot testing commences,the County will submit requests for
reimbursement to the State on a recurring basis until the grant funding is exhausted.
Union County, NC Printed on 2/3/2026Page 2 of 2
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RESOLUTION BY GOVERNING BODY OF APPLICANT
WHEREAS, Union County has a need for and intends to construct, plan for, or conduct a study in a project
described as pilot testing of treatment technologies for removal of PFAS compounds from
drinking water and
WHEREAS, Union County intends to request State loan and/or grant assistance for the project,
NOW THEREFORE BE IT RESOLVED, BY THE BOARD OF COMMISSIONERS OF THE COUNTY OF UNION:
That Union County, the Applicant, will arrange financing for all remaining costs of the project, if approved for a
State loan and/or grant award.
That the Applicant will provide for efficient operation and maintenance of the project on completion of
construction thereof.
That the Applicant will adopt and place into effect on or before completion of the project a schedule of fees and
charges and other available funds which will provide adequate funds for proper operation, maintenance, and
administration of the system and the repayment of all principal and interest on the debt.
That the governing body of the Applicant agrees to include in the loan agreement a provision authorizing the
State Treasurer, upon failure of Union County to make a scheduled repayment of the loan, to withhold from
Union County any State funds that would otherwise be distributed to the local government unit in an amount
sufficient to pay all sums then due and payable to the State as a repayment of the loan.
That Brian Matthews, County Manager, the Authorized Representative and successors so titled, is hereby
authorized to execute and file an application on behalf of the Applicant with the State of North Carolina for a
loan and/or grant to aid in the study of or construction of the project described above.
That the Authorized Representative, and successors so titled, is hereby authorized and directed to furnish such
information as the appropriate State agency may request in connection with such application or the project: to
make the assurances as contained above; and to execute such other documents as may be required in
connection with the application.
That the Applicant has substantially complied or will substantially comply with all Federal, State, and local laws,
rules, regulations, ordinances, and funding conditions applicable to the project and to Federal and State grants
and loans pertaining thereto.
Adopted this the 17th day of February, 2026 at Monroe, North Carolina.
_____________________________________
Brian Helms, Chair
Union County Board of Commissioners
Date: February 17, 2026
12
FORM FOR CERTIFICATION BY THE RECORDING OFFICER
The undersigned duly qualified and acting Clerk of the Union County Board of Commissioners does hereby
certify: That the above/attached resolution is a true and correct copy of the resolution authorizing the filing of
an application with the State of North Carolina, as regularly adopted at a legally convened meeting of the
Union County Board of Commissioners duly held on the 17th day of February, 2026; and, further, that such
resolution has been fully recorded in the journal of proceedings and records in my office. IN WITNESS
WHEREOF, I have hereunto set my hand this ________ day of _______________, 20____.
(Signature of Recording Officer)
(Title of Recording Officer)
Note: an Attestation by the Clerk/Recording Officer may be used in lieu of the Form for Certification by the
Recording Officer
13
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-100 Agenda Date:2/17/2026
TITLE:..title
Resolution Supporting Amendment to Catawba-Wateree Water Management Group Bylaws to
Provide Full Voting Rights to Union County
INFORMATION CONTACT:
Luke Fawcett, UC Water - Planning & Resource Management, Interim Director, 704-296-4237
ACTION REQUESTED:
Adopt a resolution supporting an amendment to the Catawba-Wateree Water Management Group
bylaws to grant Union County full voting rights.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
Union County participates in the Catawba-Wateree Water Management Group (CWWMG) through
the Catawba River Water Supply Project, a joint venture with Lancaster County Water and Sewer
District. Under the current CWWMG bylaws, Union County and Lancaster County share a single
voting seat. Since the formation of the CWWMG, both the membership and scope of regional water
resource planning have expanded beyond raw water intakes to include broader system planning,
water loss monitoring, and source water protection.
As a result of these changes, several member entities now hold individual voting rights, while Union
County continues to share a vote despite its significant operational and planning responsibilities.
Adoption of the proposed resolution supports amending the CWWMG bylaws to allow Union County
full voting participation consistent with the current scope and structure of the organization.
FINANCIAL IMPACT:
No direct financial impact.
Union County, NC Printed on 2/3/2026Page 1 of 1
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JOINT RESOLUTION FOR EACH OF LANCASTER COUNTY WATER
AND SEWER DISTRICT, SC AND UNION COUNTY, NC TO HAVE FULL
VOTING RIGHTS IN CATAWBA-WATEREE WATER MANAGEMENT GROUP
WHEREAS, the Catawba River Water Supply Project (CRWSP), a joint venture
between Lancaster County Water and Sewer District, South Carolina (District), and Union
County, North Carolina (Union County), is a member of and participates in the Catawba -
Wateree Water Management Group (CWWMG), through its Member Representatives Bradley
H. Bucy of the District and Hyong Yi of Union County, both duly appointed;
WHEREAS, under the current Bylaws of the CWWMG, the District and Union County
share a single vote;
WHEREAS, the scope of the membership of the CWWMG has changed since its creation
and now includes voting members with no raw water intake on the mainstem of the Catawba
River;
WHEREAS, the scope of the regional water resource planning undertaken by the
CWWMG has also changed and moved beyond just raw water intakes and now includes
distribution systems, to allow a better opportunity to monitor issues like water loss and source
water protection; and
WHEREAS, given the change in scope of the CWWMG membership and of the planning
undertaken by CWWMG, and to allow each of the District and Union County full participation
in keeping the Catawba River a sustainable water source through proactive planning, cutting
edge research, and water shortage preparedness, each of the District and Union County deserve
to cast a full vote, rather than share a single voting interest in the CWWMG.
BE IT RESOLVED by the Commissioners of the District and of Union County, at
meetings duly assembled, that the Bylaws of the CWWMG should be amended to allow each of
the District and Union County to receive full voting rights in the CWWMG.
Lancaster County Water & Sewer District
Date:______ _____________________________________
Lancaster, SC Gerald White, Chairman
_____________________________________
Alfred C. Steele, Vice Chairman
_____________________________________
Robert Barr, Secretary
_____________________________________
James C. Deaton, Member
15
00101996.24896-3125-2600, v. 1 - 2 -
_____________________________________
Michael G. Williams, Member
__________________________________
Robert Harris, Member
__________________________________
Larry Hammond, Member
__________________________________
RJ Clyburn, Member
__________________________________
Stephen E. White, Member
Union County, North Carolina
Date:_____ _____________________________________
Monroe, NC Brian Helms, Chair
Attest:________________________________
Lynn G. West, Clerk to the Board
16
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-088 Agenda Date:2/17/2026
TITLE:..title
Budget Amendment - Women, Infants, Children (WIC) Program
INFORMATION CONTACT:
Stephanie Starr, Human Services Agency - Community Support and Outreach, Director, 704-296-
4302
ACTION REQUESTED:
1) Recognize, receive, and appropriate $13,433 of additional Agreement Addendum funding for WIC
Client Services to the Community Support and Outreach Division’s FY2026 operating budget, and 2)
approve Budget Amendment #16.
PRIOR BOARD ACTIONS:
September 3, 2025, Regular Meeting, Agenda Item 25-525 - Approved Budget Amendment.
BACKGROUND:
The Special Supplemental Nutrition Program for Women, Infants and Children (WIC) is part of the
Human Services Agency’s Community Support and Outreach Department. WIC serves to safeguard
the health of low-to-moderate income pregnant, postpartum, and breastfeeding women, infants, and
children up to age five (5) who are at nutritional risk. The WIC program provides nutritious foods to
supplement diets, referrals to health care, and education on healthy eating from specially trained WIC
nutritionists.
Union County signs an Agreement Addendum (AA) with the State of NC to provide WIC services. The
AA assigns all WIC agencies an expected average monthly participation rate (base caseload) and
allocates associated funding for services provided. Any WIC agency with an average monthly
participation above 100% of the base caseload assignment can periodically receive funding
increases, dependent on the availability of State and Federal funds. Union County surpassed the
100% base caseload assignment; therefore, WIC received $13,433 in additional funding.
This funding will enhance the County’s ability to achieve WIC’s Special Supplemental Nutrition
Program objective to provide supplemental nutritious foods, nutrition education, and referrals to
health care for low-income persons during critical periods of growth and development.
FINANCIAL IMPACT:
Additional funding of $13,433 is awarded at 100% with no required County match.
Union County, NC Printed on 2/3/2026Page 1 of 1
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BUDGET REQUESTED BY
FISCAL YEAR DATE
INCREASE DECREASE
Description Description
WIC Client Services - Salaries & Wages 7,973
WIC Client Services - Office Computer Equipment 5,460
Federal Grant 13,433
Explanation:Recognize, receive and appropriate $13,433.00 in additional AA funding received due to increased WIC participation above
initial caseload assignment.
DATE APPROVED BY
DEBIT CREDIT
Code Account Amount Code Account
10130531-5121-11462 Salaries & Wages 7,973 10130531-4320-11462 Fed Grant - DPH Summary 13,433
10130531-5265-11462 Office Computer Equipment 5,460
Total 13,433 Total 13,433
Prepared By MEG
Posted By
Date Number 16
Bd of Comm/County Manager
Lynn West/Clerk to the Board
FOR POSTING PURPOSES ONLY
BUDGET AMENDMENT
Commununity Support Outreach Stephanie Starr
FY 2026 February 17, 2026
18
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-041 Agenda Date:2/17/2026
TITLE:..title
Contract Amendment - Lease Extension 2630 Nelda Drive
INFORMATION CONTACT:
Christopher J. Boyd, Facilities & Fleet Management, Director, 704-283-3868
ACTION REQUESTED:
Authorize the County Manager to 1) negotiate and execute an agreement substantially consistent
with this agenda item, 2) exercise any renewal or extension term options set forth in the Agreement,
and 3) terminate the Agreement if deemed in the best interest of the County, each in the County
Manager's discretion.
PRIOR BOARD ACTIONS:
1) August 16, 2010, Regular Meeting, Agenda Item #11 - Lease approved (120 months)
2) February 15, 2021, Regular Meeting, Agenda Item #16 - Lease extension approved (60 months)
BACKGROUND:
The Facilities & Fleet Management department has utilized the contractual services of Ty-Par Realty,
Inc. for the lease at 2630 Nelda Drive, Monroe, NC for the Probation Services Offices since March 1,
2011. Ty-Par Realty Inc has been effective and efficient in meeting our service needs, and the
department is requesting to extend the lease term for an additional thirty-six months.
FINANCIAL IMPACT:
The anticipated first year monthly cost for the lease is $11,250, with a 3% increase in years two and
three. Therefore, a total amount of $417,272 is estimated to be spent. Funding is available in the
adopted FY26 budget with future expenditures subject to annual BOCC budget appropriation.
Union County, NC Printed on 2/3/2026Page 1 of 1
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1
SECOND AMENDMENT TO COMMERCIAL LEASE AGREEMENT
THIS SECOND AMENDMENT TO COMMERCIAL LEASE AGREEMENT (this
"Second Amendment") is made as of _________________________ (the "Effective Date") by
and between T-Par Realty, Inc., a North Carolina corporation ("Lessor"), and Union County, North
Carolina ("Lessee").
RECITALS
A. Lessor and Lessee are parties to that certain Commercial Lease Agreement dated
October 22, 2010, as amended by that certain Amendment #1 dated February 17, 2021 (collectively
the “Lease”), wherein Lessee leases from Lessor approximately 9,000 square feet of the building
containing approximately 11,500 square feet located at 2630 Nelda Drive, Monroe, North Carolina
(the “Demised Premises”).
B. The Term of the Lease currently expires as of February 28, 2026.
C. All capitalized terms used but not otherwise defined herein shall have the meanings
given to them in the Lease.
AGREEMENT
In consideration of the mutual covenants herein contained, and other good and valuable
consideration, the receipt and sufficiency of which are hereby acknowledged, Seller and Buyer
agree, intending to be legally bound, as follows:
1. Extension of Term; Renewal Term. The Term of the Lease shall be extended for a
period of three (3) years commencing on March 1, 2026 up to and including February
28, 2029 (the “Extended Term”).
Additionally, provided that Lessee is not in default hereunder, Lessee shall be
permitted a single renewal term of three (3) years (the “Renewal Term” and together
with the Extended Term, the “Term”) commencing upon the expiration of the
Extended Term and to be exercised in writing (the “Renewal Notice”) by Lessee no
less than one hundred eighty (180) days prior to the expiration of the Extended Term.
2. Rent. Rent for Extended Term shall be as follows:
Extended Term (Year 1) $135,000.00/annum $11,250.00/month
Extended Term (Year 2) $139,050.00/annum $11,587.50/month
Extended Term (Year 3) $143,221.50/annum $11,935.13/month
Within thirty (30) days of Lessor’s receipt of a timely delivered Renewal Notice,
Lessor shall advise Lessee in writing of the Rent applicable during the Renewal Term
(the “Renewal Rent Notice”). Upon receipt of the Renewal Rent Notice, Lessee
20
shall have thirty (30) days to provide written notice to Lessor either: (a) accepting the
Rent for the Renewal Term detailed in the Renewal Rent Notice; or (b) withdrawing
its Renewal Notice, in which case the Lease, as amended by this Second Amendment,
shall terminate as of the expiration of the Extended Term. In the event that Lessee
fails to timely provide its Renewal Notice or otherwise timely respond to the Renewal
Rent Notice, Lessee shall be deemed to have waived its right to exercise the Renewal
Term and the Lease, as amended by this Second Amendment, shall terminate as of
the expiration of the Extended Term.
3. Estoppel Certificates. Lessee shall, within five (5) days after request, execute and
deliver any estoppel certificate stating such matters pertaining to this Lease as may be
reasonably requested.
4. Miscellaneous.
a. Lessee represents and warrants to Lessor that Lessee does not have any claims,
defenses or other causes of action against Lessor arising out of the Lease and to the
extent any such claims, defenses or other causes of action may exist, whether
known or unknown as of the date of this Second Amendment, such items are hereby
waived by Lessee.
b. Except as specifically provided herein, all of the terms, provisions, covenants and
conditions of the Lease are hereby ratified and confirmed and shall continue in full
force and effect.
c. This Second Amendment shall be construed under the laws of the State of North
Carolina without regard to conflicts of law provisions.
d. If and to the extent any of the provisions of this Second Amendment conflict or are
otherwise inconsistent with the Lease, this Second Amendment shall govern and
control.
e. This Second Amendment may be executed in two or more counterparts, each of
which shall be one and the same instrument and a duplicate original. Return of an
executed copy of this Second Amendment by electronic mail or facsimile
transmission shall bind the party so executing and returning such counterpart. Each
party represents to the other that the person executing this Second Amendment on
its behalf is authorized to do so by all required corporate, partnership or limited
liability company action, as appropriate. Lessor and/or Lessee may elect to execute
this document through an electronic signature platform (e.g. DocuSign). By signing
through said electronic signature platform, and not solely through e-mail
acceptance, Lessor and Lessee agree that they have read and understood the Second
Amendment, agree to be bound by all of its terms and conditions and hereby waive
any defense or counterclaim that electronic signature is an invalid form of signature
and acceptance under applicable law.
[Signature page to follow]
21
3
IN WITNESS WHEREOF, the parties have executed this Second Amendment to
Commercial Lease Agreement as of the date first set forth above.
LESSOR LESSEE
Ty-Par Realty, Inc., a North Carolina Union County, North Carolina
corporation
___________________________________ ____________________________________
C. Mark Tyson, President Brian Matthews, County Manager
This instrument has been pre-audited in the
manner required by the Local Government
Budget and Fiscal Control Act.
____________________________________
Deputy Finance Officer
Approved as to Legal Form:CJB
22
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-086 Agenda Date:2/17/2026
TITLE:..title
Resolution - Progress Building Stormwater Agreement
INFORMATION CONTACT:
Christopher J. Boyd, Facilities & Fleet Management, Director, 704-283-3868
ACTION REQUESTED:
1) Adopt the Resolution for Grant of Easement to the City of Monroe and, 2) authorize the County
Manager to approve and execute any and all documents as may be required to grant the Property
Interest, including but not limited to the Stormwater Operation Maintenance and Escrow Agreement.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
As a condition of the renovation of the Progress Building parking lot, the City of Monroe requires
Union County to enter into a Stormwater Operation, Maintenance, and Escrow Agreement to provide
for the operation, long-term maintenance, inspection, repair, and replacement / reconstruction of the
Stormwater Control Facility. This is a standard and typical agreement which grants the City of Monroe
a permanent easement for right of access through the Property to the Stormwater Control Facility, as
well as dedicating public right-of-way and grant of permanent public sidewalk easement as illustrated
on the attached plat.
FINANCIAL IMPACT:
None.
Union County, NC Printed on 2/3/2026Page 1 of 1
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Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-098 Agenda Date:2/17/2026
TITLE:..title
Tax Bill Correction Report for December 2025
INFORMATION CONTACT:
Michael Thompson, Tax Administration, Deputy Tax Administrator, 704-283-3624
ACTION REQUESTED:
Approve Tax Bill Correction Reports for December 2025.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
In accordance with North Carolina General Statutes 102-312 and 105-325, the Board of County
Commissioners is authorized to make and approve certain changes to property tax records. Approval
of such changes may result in either a release, refund, or discovery of ad valorem taxes. The
attached report provides detailed information on all tax bills that were modified. Included in the report
for each correction is the parcel number or property key, owner name, reason for the change, original
value, original tax, corrected value, corrected tax, and refund, if applicable.
FINANCIAL IMPACT:
December Refund amount = $19,398.35
Union County, NC Printed on 2/3/2026Page 1 of 1
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Union CountyCorrection Listing ReportPage 1 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : Exclusion Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal26.182,181.522,155.3409265001 RE 2025 12/8/2025 246,550 249,545 2,9950.000.00 0.00ValueLLTaxINT0.000.00 0.000.00EXCLUSIONSTATUS CHANGETax TTL2,155.34 2,181.52 26.182025001682HELMS, MARY FRANCESPublic Notes:Tax 2,155.34 2,181.52 26.18Totals for Type Exclusion Change - Discovery : ValueLL 0.00 0.00 0.00246,550 249,545 2,995Tax TTL 2,155.34 2,181.52 26.18 0.00INT 0.00 0.00 0.00Correction Type : PUV RollbackCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal148.06924.50776.4401009002 RE 2025 12/12/2025 153,600 182,890 29,2900.000.00 0.00ValueLLTaxINT0.000.00 0.000.00PUV ROLLBACKTax TTL776.44 924.50 148.062025001693CARPENTER, THOMAS WALKER T& CARPENTER, WALKER B TRUPublic Notes:75.22893.42818.2001009002 RE 2024 12/12/2025 126,500 138,130 11,6300.000.00 0.00ValueLLTaxINT7.710.00 7.710.00PUV ROLLBACKTax TTL818.20 901.13 82.932025001693CARPENTER, THOMAS WALKER T& CARPENTER, WALKER B TRUPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated25
Union CountyCorrection Listing ReportPage 2 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : PUV RollbackCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal72.85865.24792.3901009002 RE 2023 12/12/2025 126,500 138,130 11,6300.000.00 0.00ValueLLTaxINT14.030.00 14.030.00PUV ROLLBACKTax TTL792.39 879.27 86.882025001693CARPENTER, THOMAS WALKER T& CARPENTER, WALKER B TRUPublic Notes:72.85865.24792.3901009002 RE 2022 12/12/2025 126,500 138,130 11,6300.000.00 0.00ValueLLTaxINT20.580.00 20.580.00PUV ROLLBACKTax TTL792.39 885.82 93.432025001693CARPENTER, THOMAS WALKER T& CARPENTER, WALKER B TRUPublic Notes:3,915.884,548.39632.5101132002 RE 2025 12/1/2025 126,200 907,500 781,3000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00PUV ROLLBACKTax TTL632.51 4,548.39 3,915.882025001642EDWARDS FARMING COMPANY INPublic Notes:1,921.292,513.42592.1301132002 RE 2024 12/1/2025 89,500 379,900 290,4000.000.00 0.00ValueLLTaxINT196.940.00 196.940.00PUV ROLLBACKTax TTL592.13 2,710.36 2,118.232025001642EDWARDS FARMING COMPANY INPublic Notes:1,902.412,488.72586.3101132002 RE 2023 12/1/2025 89,500 379,900 290,4000.000.00 0.00ValueLLTaxINT366.220.00 366.220.00PUV ROLLBACKTax TTL586.31 2,854.94 2,268.632025001642EDWARDS FARMING COMPANY INPublic Notes:1,902.412,488.72586.3101132002 RE 2022 12/1/2025 89,500 379,900 290,4000.000.00 0.00ValueLLTaxINT537.430.00 537.430.00PUV ROLLBACKTax TTL586.31 3,026.15 2,439.842025001642EDWARDS FARMING COMPANY INPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated26
Union CountyCorrection Listing ReportPage 3 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : PUV RollbackCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal340.811,231.00890.1901147006 RE 2025 12/1/2025 176,100 243,520 67,4200.000.00 0.00ValueLLTaxINT0.000.00 0.000.00PUV ROLLBACKTax TTL890.19 1,231.00 340.812025001641RUSHING, JUDY CATHERINE ME& RUSHING, WALTER MYRONPublic Notes:234.72917.10682.3801147006 RE 2024 12/1/2025 105,500 141,790 36,2900.000.00 0.00ValueLLTaxINT24.050.00 24.050.00PUV ROLLBACKTax TTL682.38 941.15 258.772025001641RUSHING, JUDY CATHERINE ME& RUSHING, WALTER MYRONPublic Notes:228.951,109.85880.9001147006 RE 2023 12/1/2025 140,630 177,180 36,5500.000.00 0.00ValueLLTaxINT44.070.00 44.070.00PUV ROLLBACKTax TTL880.90 1,153.92 273.022025001641RUSHING, JUDY CATHERINE ME& RUSHING, WALTER MYRONPublic Notes:226.821,100.96874.1401147006 RE 2022 12/1/2025 139,550 175,760 36,2100.000.00 0.00ValueLLTaxINT64.080.00 64.080.00PUV ROLLBACKTax TTL874.14 1,165.04 290.902025001641RUSHING, JUDY CATHERINE ME& RUSHING, WALTER MYRONPublic Notes:67.891,037.44969.5501183014 RE 2025 12/3/2025 191,800 205,230 13,4300.000.00 0.00ValueLLTaxINT0.000.00 0.000.00PUV ROLLBACKTax TTL969.55 1,037.44 67.892025001649TREADAWAY, SHEILA L& TREADAWAY, FREDDY E JRPublic Notes:37.19725.39688.2001183014 RE 2024 12/3/2025 106,400 112,150 5,7500.000.00 0.00ValueLLTaxINT3.810.00 3.810.00PUV ROLLBACKTax TTL688.20 729.20 41.002025001649TREADAWAY, SHEILA L& TREADAWAY, FREDDY E JRPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated27
Union CountyCorrection Listing ReportPage 4 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : PUV RollbackCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal36.02702.51666.4901183014 RE 2023 12/3/2025 106,400 112,150 5,7500.000.00 0.00ValueLLTaxINT6.930.00 6.930.00PUV ROLLBACKTax TTL666.49 709.44 42.952025001649TREADAWAY, SHEILA L& TREADAWAY, FREDDY E JRPublic Notes:36.02702.51666.4901183014 RE 2022 12/3/2025 106,400 112,150 5,7500.000.00 0.00ValueLLTaxINT10.180.00 10.180.00PUV ROLLBACKTax TTL666.49 712.69 46.202025001649TREADAWAY, SHEILA L& TREADAWAY, FREDDY E JRPublic Notes:39.70220.27180.5703081013 RE 2025 12/2/2025 36,200 44,160 7,9600.000.00 0.00ValueLLTaxINT0.000.00 0.000.00PUV ROLLBACKTax TTL180.57 220.27 39.702025001648HAIGLER, KAY AUTRYPublic Notes:24.98167.26142.2803081013 RE 2024 12/2/2025 21,300 25,040 3,7400.000.00 0.00ValueLLTaxINT2.560.00 2.560.00PUV ROLLBACKTax TTL142.28 169.82 27.542025001648HAIGLER, KAY AUTRYPublic Notes:24.57164.49139.9203081013 RE 2023 12/2/2025 21,300 25,040 3,7400.000.00 0.00ValueLLTaxINT4.730.00 4.730.00PUV ROLLBACKTax TTL139.92 169.22 29.302025001648HAIGLER, KAY AUTRYPublic Notes:24.57164.49139.9203081013 RE 2022 12/2/2025 21,300 25,040 3,7400.000.00 0.00ValueLLTaxINT6.940.00 6.940.00PUV ROLLBACKTax TTL139.92 171.43 31.512025001648HAIGLER, KAY AUTRYPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated28
Union CountyCorrection Listing ReportPage 5 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : PUV RollbackCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal134.331,161.021,026.6904102002 RE 2025 12/9/2025 214,700 242,790 28,0900.000.00 0.00ValueLLTaxINT0.000.00 0.000.00PUV ROLLBACKTax TTL1,026.69 1,161.02 134.332025001686LONG, AZALEE SPublic Notes:96.712,333.152,236.4404102002 RE 2024 12/9/2025 350,100 365,240 15,1400.000.00 0.00ValueLLTaxINT9.910.00 9.910.00PUV ROLLBACKTax TTL2,236.44 2,343.06 106.622025001686LONG, AZALEE SPublic Notes:94.292,157.012,062.7204102002 RE 2023 12/9/2025 331,200 346,340 15,1400.000.00 0.00ValueLLTaxINT18.160.00 18.160.00PUV ROLLBACKTax TTL2,062.72 2,175.17 112.452025001686LONG, AZALEE SPublic Notes:94.292,157.012,062.7204102002 RE 2022 12/9/2025 331,200 346,340 15,1400.000.00 0.00ValueLLTaxINT26.640.00 26.640.00PUV ROLLBACKTax TTL2,062.72 2,183.65 120.932025001686LONG, AZALEE SPublic Notes:11,927.6214,361.172,433.5506051006A RE 2025 12/1/2025 499,600 2,948,300 2,448,7000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00PUV ROLLBACKTax TTL2,433.55 14,361.17 11,927.622025001640KEENEY, STEPHEN E& KEENEY, SUSAN TPublic Notes:7,231.629,577.522,345.9006051006A RE 2024 12/1/2025 364,100 1,486,500 1,122,4000.000.00 0.00ValueLLTaxINT741.240.00 741.240.00PUV ROLLBACKTax TTL2,345.90 10,318.76 7,972.862025001640KEENEY, STEPHEN E& KEENEY, SUSAN TPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated29
Union CountyCorrection Listing ReportPage 6 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : PUV RollbackCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal7,165.409,489.822,324.4206051006A RE 2023 12/1/2025 364,100 1,486,500 1,122,4000.000.00 0.00ValueLLTaxINT1,379.340.00 1,379.340.00PUV ROLLBACKTax TTL2,324.42 10,869.16 8,544.742025001640KEENEY, STEPHEN E& KEENEY, SUSAN TPublic Notes:7,165.409,489.822,324.4206051006A RE 2022 12/1/2025 364,100 1,486,500 1,122,4000.000.00 0.00ValueLLTaxINT2,024.230.00 2,024.230.00PUV ROLLBACKTax TTL2,324.42 11,514.05 9,189.632025001640KEENEY, STEPHEN E& KEENEY, SUSAN TPublic Notes:150.803,696.553,545.7507063257P RE 2025 12/1/2025 743,500 775,120 31,6200.000.00 0.00ValueLLTaxINT0.000.00 0.000.00PUV ROLLBACKTax TTL3,545.75 3,696.55 150.802025001643SIMPSON, NORMAN DARRELL SR& SIMPSON, MARY MPublic Notes:467.403,318.002,850.6008078015A RE 2025 12/12/2025 583,900 679,640 95,7400.000.00 0.00ValueLLTaxINT0.000.00 0.000.00PUV ROLLBACKTax TTL2,850.60 3,318.00 467.402025001694DUNCAN, PEGGY G TRUSTEE& DUNCAN, C WAYNE TRUSTEEPublic Notes:189.762,641.432,451.6708078015A RE 2024 12/12/2025 373,900 402,840 28,9400.000.00 0.00ValueLLTaxINT19.460.00 19.460.00PUV ROLLBACKTax TTL2,451.67 2,660.89 209.222025001694DUNCAN, PEGGY G TRUSTEE& DUNCAN, C WAYNE TRUSTEEPublic Notes:187.942,616.702,428.7608078015A RE 2023 12/12/2025 374,000 402,940 28,9400.000.00 0.00ValueLLTaxINT36.180.00 36.180.00PUV ROLLBACKTax TTL2,428.76 2,652.88 224.122025001694DUNCAN, PEGGY G TRUSTEE& DUNCAN, C WAYNE TRUSTEEPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated30
Union CountyCorrection Listing ReportPage 7 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : PUV RollbackCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal187.942,616.702,428.7608078015A RE 2022 12/12/2025 374,000 402,940 28,9400.000.00 0.00ValueLLTaxINT53.090.00 53.090.00PUV ROLLBACKTax TTL2,428.76 2,669.79 241.032025001694DUNCAN, PEGGY G TRUSTEE& DUNCAN, C WAYNE TRUSTEEPublic Notes:46.111,306.531,260.4208096005 90 RE 2022 12/1/2025 194,090 201,190 7,1000.000.00 0.00ValueLLTaxINT13.020.00 13.020.00PUV ROLLBACKTax TTL1,260.42 1,319.55 59.132025001646HINSON, COLENE RPublic Notes:357.36359.802.4408096005K RE 2025 12/1/2025 500 73,700 73,2000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00PUV ROLLBACKTax TTL2.44 359.80 357.362025001644HINSON, COLENE RPublic Notes:245.23248.513.2808096005K RE 2024 12/1/2025 500 37,900 37,4000.000.00 0.00ValueLLTaxINT25.130.00 25.130.00PUV ROLLBACKTax TTL3.28 273.64 270.362025001644HINSON, COLENE RPublic Notes:242.88246.123.2408096005K RE 2023 12/1/2025 500 37,900 37,4000.000.00 0.00ValueLLTaxINT46.760.00 46.760.00PUV ROLLBACKTax TTL3.24 292.88 289.642025001644HINSON, COLENE RPublic Notes:1,868.141,907.4639.3208180002 RE 2025 12/2/2025 7,700 373,500 365,8000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00PUV ROLLBACKTax TTL39.32 1,907.46 1,868.142025001647WARREN, MARJORIE MENDENHALPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated31
Union CountyCorrection Listing ReportPage 8 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : PUV RollbackCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal1,310.931,361.7350.8008180002 RE 2024 12/2/2025 7,600 203,700 196,1000.000.00 0.00ValueLLTaxINT124.540.00 124.540.00PUV ROLLBACKTax TTL50.80 1,486.27 1,435.472025001647WARREN, MARJORIE MENDENHALPublic Notes:1,290.931,340.9650.0308180002 RE 2023 12/2/2025 7,600 203,700 196,1000.000.00 0.00ValueLLTaxINT238.820.00 238.820.00PUV ROLLBACKTax TTL50.03 1,579.78 1,529.752025001647WARREN, MARJORIE MENDENHALPublic Notes:1,290.931,340.9650.0308180002 RE 2022 12/2/2025 7,600 203,700 196,1000.000.00 0.00ValueLLTaxINT355.010.00 355.010.00PUV ROLLBACKTax TTL50.03 1,695.97 1,645.942025001647WARREN, MARJORIE MENDENHALPublic Notes:908.992,511.571,602.5808255002 RE 2025 12/22/2025 313,800 491,790 177,9900.000.00 0.00ValueLLTaxINT0.000.00 0.000.00PUV ROLLBACKTax TTL1,602.58 2,511.57 908.992025001717DUNCAN, JIMMY WPublic Notes:681.602,386.941,705.3408255002 RE 2024 12/22/2025 255,100 357,060 101,9600.000.00 0.00ValueLLTaxINT69.860.00 69.860.00PUV ROLLBACKTax TTL1,705.34 2,456.80 751.462025001717DUNCAN, JIMMY WPublic Notes:671.202,350.531,679.3308255002 RE 2023 12/22/2025 255,100 357,060 101,9600.000.00 0.00ValueLLTaxINT129.200.00 129.200.00PUV ROLLBACKTax TTL1,679.33 2,479.73 800.402025001717DUNCAN, JIMMY WPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated32
Union CountyCorrection Listing ReportPage 9 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : PUV RollbackCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal671.202,350.531,679.3308255002 RE 2022 12/22/2025 255,100 357,060 101,9600.000.00 0.00ValueLLTaxINT189.610.00 189.610.00PUV ROLLBACKTax TTL1,679.33 2,540.14 860.812025001717DUNCAN, JIMMY WPublic Notes:286.372,411.662,125.2908270007 RE 2025 12/1/2025 418,200 474,550 56,3500.000.00 0.00ValueLLTaxINT0.000.00 0.000.00PUV ROLLBACKTax TTL2,125.29 2,411.66 286.372025001645HEDENS, JOY RENEE& MACEMORE, JUDY PPublic Notes:138.722,061.081,922.3608270007 RE 2024 12/1/2025 284,500 305,030 20,5300.000.00 0.00ValueLLTaxINT14.210.00 14.210.00PUV ROLLBACKTax TTL1,922.36 2,075.29 152.932025001645HEDENS, JOY RENEE& MACEMORE, JUDY PPublic Notes:137.432,044.551,907.1208270007 RE 2023 12/1/2025 284,900 305,430 20,5300.000.00 0.00ValueLLTaxINT26.460.00 26.460.00PUV ROLLBACKTax TTL1,907.12 2,071.01 163.892025001645HEDENS, JOY RENEE& MACEMORE, JUDY PPublic Notes:137.432,044.551,907.1208270007 RE 2022 12/1/2025 284,900 305,430 20,5300.000.00 0.00ValueLLTaxINT38.830.00 38.830.00PUV ROLLBACKTax TTL1,907.12 2,083.38 176.262025001645HEDENS, JOY RENEE& MACEMORE, JUDY PPublic Notes:1,704.201,721.3817.1808291007C RE 2025 12/23/2025 3,500 350,800 347,3000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00PUV ROLLBACKTax TTL17.18 1,721.38 1,704.202025001726BOYD, AMANDA HELMS CO-EXEC& KAKOURAS, MELISSA HELMSPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated33
Union CountyCorrection Listing ReportPage 10 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : PUV RollbackCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal872.88894.9322.0508291007C RE 2024 12/23/2025 3,400 138,000 134,6000.000.00 0.00ValueLLTaxINT89.470.00 89.470.00PUV ROLLBACKTax TTL22.05 984.40 962.352025001726BOYD, AMANDA HELMS CO-EXEC& KAKOURAS, MELISSA HELMSPublic Notes:859.15880.8521.7008291007C RE 2023 12/23/2025 3,400 138,000 134,6000.000.00 0.00ValueLLTaxINT165.380.00 165.380.00PUV ROLLBACKTax TTL21.70 1,046.23 1,024.532025001726BOYD, AMANDA HELMS CO-EXEC& KAKOURAS, MELISSA HELMSPublic Notes:859.15880.8521.7008291007C RE 2022 12/23/2025 3,400 138,000 134,6000.000.00 0.00ValueLLTaxINT242.710.00 242.710.00PUV ROLLBACKTax TTL21.70 1,123.56 1,101.862025001726BOYD, AMANDA HELMS CO-EXEC& KAKOURAS, MELISSA HELMSPublic Notes:1,708.131,725.3017.1708291007D RE 2025 12/23/2025 3,500 351,600 348,1000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00PUV ROLLBACKTax TTL17.17 1,725.30 1,708.132025001719BOYD, AMANDA HELMS CO-EXEC& KAKOURAS, MELISSA HELMSPublic Notes:874.18896.8822.7008291007D RE 2024 12/23/2025 3,500 138,300 134,8000.000.00 0.00ValueLLTaxINT89.600.00 89.600.00PUV ROLLBACKTax TTL22.70 986.48 963.782025001719BOYD, AMANDA HELMS CO-EXEC& KAKOURAS, MELISSA HELMSPublic Notes:860.43882.7722.3408291007D RE 2023 12/23/2025 3,500 138,300 134,8000.000.00 0.00ValueLLTaxINT165.630.00 165.630.00PUV ROLLBACKTax TTL22.34 1,048.40 1,026.062025001719BOYD, AMANDA HELMS CO-EXEC& KAKOURAS, MELISSA HELMSPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated34
Union CountyCorrection Listing ReportPage 11 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : PUV RollbackCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal860.43882.7722.3408291007D RE 2022 12/23/2025 3,500 138,300 134,8000.000.00 0.00ValueLLTaxINT243.070.00 243.070.00PUV ROLLBACKTax TTL22.34 1,125.84 1,103.502025001719BOYD, AMANDA HELMS CO-EXEC& KAKOURAS, MELISSA HELMSPublic Notes:1,290.151,343.3753.2209378014 RE 2025 12/17/2025 11,000 277,670 266,6700.000.00 0.00ValueLLTaxINT0.000.00 0.000.00PUV ROLLBACKTax TTL53.22 1,343.37 1,290.152025001714STEPHENS, GREGORY W TRUSTE& STEPHENS, NICHOLE W TRUPublic Notes:624.49688.3763.8809378014 RE 2024 12/17/2025 9,800 105,610 95,8100.000.00 0.00ValueLLTaxINT64.010.00 64.010.00PUV ROLLBACKTax TTL63.88 752.38 688.502025001714STEPHENS, GREGORY W TRUSTE& STEPHENS, NICHOLE W TRUPublic Notes:613.38676.1262.7409378014 RE 2023 12/17/2025 9,800 105,610 95,8100.000.00 0.00ValueLLTaxINT118.080.00 118.080.00PUV ROLLBACKTax TTL62.74 794.20 731.462025001714STEPHENS, GREGORY W TRUSTE& STEPHENS, NICHOLE W TRUPublic Notes:596.23657.2160.9809378014 RE 2022 12/17/2025 9,800 105,610 95,8100.000.00 0.00ValueLLTaxINT168.430.00 168.430.00PUV ROLLBACKTax TTL60.98 825.64 764.662025001714STEPHENS, GREGORY W TRUSTE& STEPHENS, NICHOLE W TRUPublic Notes:190.04242.5452.5009411007C RE 2025 12/4/2025 10,900 50,360 39,4600.000.00 0.00ValueLLTaxINT0.000.00 0.000.00PUV ROLLBACKTax TTL52.50 242.54 190.042025001651HINSON, MARY ELIZABETHPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated35
Union CountyCorrection Listing ReportPage 12 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : PUV RollbackCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal89.66159.1269.4609411007C RE 2024 12/4/2025 10,800 24,740 13,9400.000.00 0.00ValueLLTaxINT9.190.00 9.190.00PUV ROLLBACKTax TTL69.46 168.31 98.852025001651HINSON, MARY ELIZABETHPublic Notes:88.44156.9568.5109411007C RE 2023 12/4/2025 10,800 24,740 13,9400.000.00 0.00ValueLLTaxINT17.030.00 17.030.00PUV ROLLBACKTax TTL68.51 173.98 105.472025001651HINSON, MARY ELIZABETHPublic Notes:88.44156.9568.5109411007C RE 2022 12/4/2025 10,800 24,740 13,9400.000.00 0.00ValueLLTaxINT24.990.00 24.990.00PUV ROLLBACKTax TTL68.51 181.94 113.432025001651HINSON, MARY ELIZABETHPublic Notes:Tax 59,675.12 128,566.66 68,891.54Totals for Type PUV Rollback : ValueLL 0.00 0.00 0.0010,058,170 21,954,760 11,896,590Tax TTL 59,675.12 136,854.21 77,179.09 0.00INT 0.00 8,287.55 8,287.55JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated36
Union CountyCorrection Listing ReportPage 13 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : Tax Type Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal0.000.000.00644837 PP 2025 12/12/2025 0 0 00.000.00 0.00ValueLLTaxINT0.000.00 0.000.00TAX CODECHANGETax TTL0.00 0.00 0.002025001705WHITECAP LAND WORKS, LLCPublic Notes:Tax 0.00 0.00 0.00Totals for Type Tax Type Change - Discovery : ValueLL 0.00 0.00 0.0000 0Tax TTL 0.00 0.00 0.00 0.00INT 0.00 0.00 0.00Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal11,639.6312,947.011,307.3806102153 RE 2025 12/1/2025 281,400 2,786,700 2,505,3000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL1,307.38 12,947.01 11,639.632025001639RUGEL, MICHELLE LYNN& HIATT, PAUL JEFFREYPublic Notes:270,280.78555,285.72285,004.9409180064 RE 2025 12/4/2025 32,601,800 63,519,300 30,917,5000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL285,004.94 555,285.72 270,280.782025001657DAME BROTHERS CO LLCPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated37
Union CountyCorrection Listing ReportPage 14 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal42.75253.06210.31406743 PP 2025 12/8/2025 31,418 37,804 6,3864.2821.03 25.31ValueLLTaxINT0.000.00 0.000.00CHANGE TOIMPROVEMENT ORLISTINGTax TTL231.34 278.37 47.032025001683A & B AUTOMOTIVE INCPublic Notes:59.62341.72282.10406743 PP 2024 12/8/2025 32,898 39,851 6,9535.9628.21 34.17ValueLLTaxINT0.000.00 0.000.00CHANGE TOIMPROVEMENT ORLISTINGTax TTL310.31 375.89 65.582025001683A & B AUTOMOTIVE INCPublic Notes:109.5415,952.2715,842.73406797 PP 2024 12/16/2025 2,449,402 2,466,337 16,93521.801,584.27 1,606.07ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL17,427.00 17,558.34 131.342025001709A L BAUCOM TRANSPORTATIONPublic Notes:160.6412,821.9412,661.30406797 PP 2023 12/16/2025 2,021,280 2,046,926 25,64648.200.00 48.20ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL12,661.30 12,870.14 208.842025001709A L BAUCOM TRANSPORTATIONPublic Notes:165.3113,124.1212,958.81406797 PP 2022 12/16/2025 2,068,776 2,095,166 26,39066.120.00 66.12ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL12,958.81 13,190.24 231.432025001709A L BAUCOM TRANSPORTATIONPublic Notes:168.9512,913.3712,744.42406797 PP 2021 12/16/2025 2,030,660 2,057,579 26,91984.470.00 84.47ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL12,744.42 12,997.84 253.422025001709A L BAUCOM TRANSPORTATIONPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated38
Union CountyCorrection Listing ReportPage 15 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal217.4819,257.3419,039.86406797 PP 2020 12/16/2025 2,416,839 2,444,445 27,606130.490.00 130.49ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL19,039.86 19,387.83 347.972025001709A L BAUCOM TRANSPORTATIONPublic Notes:174.703,922.343,747.64406899 PP 2025 12/11/2025 428,694 448,678 19,98417.470.00 17.47ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL3,747.64 3,939.81 192.172025001689ACHEM INDUSTRY AMERICA INCPublic Notes:63.61576.08512.47407074 PP 2025 12/31/2025 58,622 65,898 7,2766.3651.25 57.61ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL563.72 633.69 69.972025001771ALLSTATE LOGISTICS LLCPublic Notes:91.96802.24710.28407074 PP 2024 12/31/2025 65,133 73,566 8,43318.390.00 18.39ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL710.28 820.63 110.352025001771ALLSTATE LOGISTICS LLCPublic Notes:53.44842.60789.16407074 PP 2023 12/31/2025 72,367 77,267 4,90016.030.00 16.03ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL789.16 858.63 69.472025001771ALLSTATE LOGISTICS LLCPublic Notes:58.50931.17872.67407074 PP 2022 12/31/2025 80,025 85,389 5,36423.4087.27 110.67ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL959.94 1,041.84 81.902025001771ALLSTATE LOGISTICS LLCPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated39
Union CountyCorrection Listing ReportPage 16 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal61.931,098.941,037.01407074 PP 2021 12/31/2025 95,095 100,774 5,67930.970.00 30.97ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL1,037.01 1,129.91 92.902025001771ALLSTATE LOGISTICS LLCPublic Notes:78.051,427.741,349.69407074 PP 2020 12/31/2025 100,185 105,978 5,79346.820.00 46.82ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL1,349.69 1,474.56 124.872025001771ALLSTATE LOGISTICS LLCPublic Notes:573.3336,376.1035,802.77407751 PP 2025 12/11/2025 4,095,490 4,161,073 65,58357.333,580.28 3,637.61ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL39,383.05 40,013.71 630.662025001692BFS OPERATIONS LLCPublic Notes:113.8049,155.5449,041.74407751 PP 2024 12/11/2025 4,497,179 4,507,615 10,43622.760.00 22.76ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL49,041.74 49,178.30 136.562025001691BFS OPERATIONS LLCPublic Notes:151.7454,247.9754,096.23407751 PP 2023 12/11/2025 4,960,681 4,974,596 13,91545.520.00 45.52ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL54,096.23 54,293.49 197.262025001691BFS OPERATIONS LLCPublic Notes:0.0027,740.8227,740.82407751 PP 2021 12/11/2025 2,543,862 2,543,862 00.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CLERICAL ERRORTax TTL27,740.82 27,740.82 0.002025001690BFS OPERATIONS LLCPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated40
Union CountyCorrection Listing ReportPage 17 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal86.8327,827.6527,740.82407751 PP 2021 12/11/2025 2,543,862 2,551,825 7,96343.420.00 43.42ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL27,740.82 27,871.07 130.252025001691BFS OPERATIONS LLCPublic Notes:248.9438,953.0538,704.11408760 PP 2024 12/12/2025 3,549,208 3,572,036 22,82849.790.00 49.79ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL38,704.11 39,002.84 298.732025001696CIRCOR PRECISION METERINGPublic Notes:4,590.6836,577.7731,987.09408760 PP 2023 12/12/2025 2,933,250 3,354,220 420,9701,377.200.00 1,377.20ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL31,987.09 37,954.97 5,967.882025001696CIRCOR PRECISION METERINGPublic Notes:792.6232,711.6231,919.00408760 PP 2022 12/12/2025 2,927,006 2,999,690 72,684317.053,191.90 3,508.95ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL35,110.90 36,220.57 1,109.672025001696CIRCOR PRECISION METERINGPublic Notes:415.1232,388.9531,973.83408760 PP 2021 12/12/2025 2,932,034 2,970,101 38,067207.573,197.38 3,404.95ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL35,171.21 35,793.90 622.692025001696CIRCOR PRECISION METERINGPublic Notes:5,731.1242,179.7836,448.66408760 PP 2020 12/12/2025 2,705,512 3,130,922 425,4103,438.673,644.87 7,083.54ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL40,093.53 49,263.32 9,169.792025001696CIRCOR PRECISION METERINGPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated41
Union CountyCorrection Listing ReportPage 18 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal364.5929,829.1729,464.58413216 PP 2025 12/5/2025 4,530,224 4,586,281 56,05736.460.00 36.46ValueLLTaxINT0.000.00 0.000.00CLERICAL ERRORTax TTL29,464.58 29,865.63 401.052025001664PENSKE TRUCK LEASING CO LPPublic Notes:58.7949,239.3349,180.54413216 PP 2024 12/5/2025 5,950,459 5,957,572 7,11311.764,918.07 4,929.83ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL54,098.61 54,169.16 70.552025001666PENSKE TRUCK LEASING CO LPPublic Notes:59.4849,431.1449,371.66413216 PP 2023 12/5/2025 6,015,066 6,022,312 7,24617.840.00 17.84ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL49,371.66 49,448.98 77.322025001666PENSKE TRUCK LEASING CO LPPublic Notes:55.1335,002.7634,947.63413216 PP 2022 12/5/2025 4,257,752 4,264,469 6,71722.050.00 22.05ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL34,947.63 35,024.81 77.182025001666PENSKE TRUCK LEASING CO LPPublic Notes:58.033,562.573,504.54413216 PP 2021 12/5/2025 427,279 434,354 7,07529.020.00 29.02ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL3,504.54 3,591.59 87.052025001666PENSKE TRUCK LEASING CO LPPublic Notes:63.9513,192.0013,128.05413216 PP 2020 12/5/2025 1,352,431 1,359,019 6,58838.381,312.81 1,351.19ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL14,440.86 14,543.19 102.332025001666PENSKE TRUCK LEASING CO LPPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated42
Union CountyCorrection Listing ReportPage 19 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal686.723,291.392,604.67413226 PP 2025 12/8/2025 297,949 376,503 78,55468.670.00 68.67ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL2,604.67 3,360.06 755.392025001680PEPPER DINING INCPublic Notes:6,230.627,081.91851.29578135 PP 2025 12/8/2025 133,662 1,111,934 978,272623.0885.13 708.21ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL936.42 7,790.12 6,853.702025001684EROSION DEFENCE LLCPublic Notes:40.83262.34221.51584593 PP 2025 12/8/2025 28,760 34,061 5,3010.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE TOIMPROVEMENT ORLISTINGTax TTL221.51 262.34 40.832025001667RENEW MED SPA PLLCPublic Notes:484.659,692.939,208.28625428 PP 2025 12/5/2025 1,821,619 1,917,494 95,8750.000.00 0.00ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL9,208.28 9,692.93 484.652025001665PENSKE TRUCK LEASING CO. LPublic Notes:53.6653.660.00644837 PP 2025 12/12/2025 0 11,642 11,6420.000.00 0.00ValueLLTaxINT0.000.00 0.000.00TAX CODECHANGETax TTL0.00 53.66 53.662025001706WHITECAP LAND WORKS, LLCPublic Notes:777.77831.4353.66644837 PP 2025 12/12/2025 11,642 180,392 168,75077.780.00 77.78ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL53.66 909.21 855.552025001707WHITECAP LAND WORKS, LLCPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated43
Union CountyCorrection Listing ReportPage 20 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal21.6125.233.62657780 PP 2025 12/12/2025 713 4,964 4,2512.160.00 2.16ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL3.62 27.39 23.772025001702GOYDICH, PETER NICHOLAS JRPublic Notes:35.3135.310.00657780 PP 2024 12/12/2025 0 5,225 5,2257.060.00 7.06ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL0.00 42.37 42.372025001702GOYDICH, PETER NICHOLAS JRPublic Notes:93.1393.130.00658012 PP 2024 12/12/2025 0 7,245 7,24518.630.00 18.63ValueLLTaxINT0.000.00 0.000.00BUSINESSCANVASSINGDISCOVERYTax TTL0.00 111.76 111.762025001697GINGHAM GIRL CAKE ROLLS &Public Notes:95.5095.500.00658012 PP 2023 12/12/2025 0 7,429 7,42928.660.00 28.66ValueLLTaxINT0.000.00 0.000.00BUSINESSCANVASSINGDISCOVERYTax TTL0.00 124.16 124.162025001697GINGHAM GIRL CAKE ROLLS &Public Notes:86.0186.010.00658012 PP 2022 12/12/2025 0 6,691 6,69134.400.00 34.40ValueLLTaxINT0.000.00 0.000.00BUSINESSCANVASSINGDISCOVERYTax TTL0.00 120.41 120.412025001697GINGHAM GIRL CAKE ROLLS &Public Notes:543.72543.720.00658017 PP 2024 12/12/2025 0 42,296 42,296108.750.00 108.75ValueLLTaxINT0.000.00 0.000.00BUSINESSCANVASSINGDISCOVERYTax TTL0.00 652.47 652.472025001698GILBERT FAMILY CHIROPRACTIPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated44
Union CountyCorrection Listing ReportPage 21 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal386.86386.860.00658017 PP 2023 12/12/2025 0 30,094 30,094116.050.00 116.05ValueLLTaxINT0.000.00 0.000.00BUSINESSCANVASSINGDISCOVERYTax TTL0.00 502.91 502.912025001698GILBERT FAMILY CHIROPRACTIPublic Notes:385.46385.460.00658017 PP 2022 12/12/2025 0 29,985 29,985154.180.00 154.18ValueLLTaxINT0.000.00 0.000.00BUSINESSCANVASSINGDISCOVERYTax TTL0.00 539.64 539.642025001698GILBERT FAMILY CHIROPRACTIPublic Notes:22.5922.590.00665018 PP 2025 12/12/2025 0 2,933 2,9332.260.00 2.26ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL0.00 24.85 24.852025001703Public Notes:54.2954.290.00669537 PP 2024 12/16/2025 0 8,440 8,44010.860.00 10.86ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL0.00 65.15 65.152025001713VICTORY OPERATIONS LLCPublic Notes:63.7063.700.00669537 PP 2023 12/16/2025 0 10,041 10,04119.110.00 19.11ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL0.00 82.81 82.812025001713VICTORY OPERATIONS LLCPublic Notes:68.5368.530.00669537 PP 2022 12/16/2025 0 10,802 10,80227.410.00 27.41ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL0.00 95.94 95.942025001713VICTORY OPERATIONS LLCPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated45
Union CountyCorrection Listing ReportPage 22 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal68.5068.500.00669537 PP 2021 12/16/2025 0 10,870 10,87034.260.00 34.26ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL0.00 102.76 102.762025001713VICTORY OPERATIONS LLCPublic Notes:93.5893.580.00669537 PP 2020 12/16/2025 0 12,134 12,13456.150.00 56.15ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL0.00 149.73 149.732025001713VICTORY OPERATIONS LLCPublic Notes:Tax 927,065.87 1,234,149.95 307,084.08Totals for Type Value Change - Discovery : ValueLL 21,702.47 29,327.52 7,625.05103,350,234 139,662,780 36,312,546Tax TTL 948,768.34 1,263,477.47 314,709.13 0.00INT 0.00 0.00 0.00Correction Type : Value Change - ReleaseCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal0.006.066.0601051001A RE 2025 12/23/2025 1,200 1,200 00.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEPER BERTax TTL6.06 6.06 0.002025001718SIMPSON, SHAWN CANNON& SIMPSON, RODNEY GPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated46
Union CountyCorrection Listing ReportPage 23 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : Value Change - ReleaseCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal(1,005.91)81.701,087.6101102001E RE 2025 12/30/2025 217,000 16,300 (200,700)0.000.00 0.00ValueLLTaxINT0.000.00 0.001,005.91CLERICAL ERRORTax TTL1,087.61 81.70 (1,005.91)2025001747STRAWN, EDNA KAY THOMASPublic Notes:(92.00)1,294.081,386.0801237001 RE 2025 12/8/2025 274,200 256,000 (18,200)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL1,386.08 1,294.08 (92.00)2025001670TAYLOR, KYLE& TAYLOR, KAYLA MPublic Notes:(271.65)1,804.322,075.9702077011B RE 2025 12/30/2025 414,200 360,000 (54,200)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CLERICAL ERRORTax TTL2,075.97 1,804.32 (271.65)2025001743COLTON, JANIE BELLE& COLSTON, LEROY JRPublic Notes:(494.31)1,686.452,180.7602186002 RE 2025 12/30/2025 437,200 338,100 (99,100)0.000.00 0.00ValueLLTaxINT0.000.00 0.00494.31CLERICAL ERRORTax TTL2,180.76 1,686.45 (494.31)2025001745HILL, SETH LPublic Notes:(107.29)1,685.821,793.1102239167 RE 2025 12/8/2025 354,300 333,100 (21,200)0.000.00 0.00ValueLLTaxINT0.000.00 0.00107.29CHANGE VALUEDUE TO AN APPEALTax TTL1,793.11 1,685.82 (107.29)2025001679SFR JV-1 2020-1 BORROWER LPublic Notes:(313.47)1,900.082,213.5505114125 RE 2025 12/8/2025 287,400 246,700 (40,700)0.000.00 0.00ValueLLTaxINT0.000.00 0.00313.47CHANGE VALUEDUE TO AN APPEALTax TTL2,213.55 1,900.08 (313.47)20250016742018-3 IH BORROWER LPPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated47
Union CountyCorrection Listing ReportPage 24 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : Value Change - ReleaseCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal(821.14)1,684.542,505.6805123044 RE 2025 12/31/2025 521,800 350,800 (171,000)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL2,505.68 1,684.54 (821.14)2025001770DOMINI, KYLEPublic Notes:(87.72)2,225.682,313.4005129015C RE 2024 12/23/2025 361,300 347,600 (13,700)0.000.00 0.00ValueLLTaxINT0.000.00 0.0087.72CHANGE TOIMPROVEMENT ORLISTINGTax TTL2,313.40 2,225.68 (87.72)2025001728DAVIS, CARMEN AMARO& DAVIS, DUANE ALANPublic Notes:(86.30)2,189.532,275.8305129015C RE 2023 12/23/2025 361,300 347,600 (13,700)0.000.00 0.00ValueLLTaxINT0.000.00 0.0086.30CHANGE TOIMPROVEMENT ORLISTINGTax TTL2,275.83 2,189.53 (86.30)2025001728DAVIS, CARMEN AMARO& DAVIS, DUANE ALANPublic Notes:(86.30)2,189.532,275.8305129015C RE 2022 12/23/2025 361,300 347,600 (13,700)0.000.00 0.00ValueLLTaxINT0.000.00 0.0086.30CHANGE TOIMPROVEMENT ORLISTINGTax TTL2,275.83 2,189.53 (86.30)2025001728DAVIS, CARMEN AMARO& DAVIS, DUANE ALANPublic Notes:(86.08)2,183.972,270.0505129015C RE 2021 12/23/2025 361,300 347,600 (13,700)0.000.00 0.00ValueLLTaxINT0.000.00 0.0086.08CHANGE TOIMPROVEMENT ORLISTINGTax TTL2,270.05 2,183.97 (86.08)2025001728DAVIS, CARMEN AMARO& DAVIS, DUANE ALANPublic Notes:(46.23)1,542.711,588.9405129015C RE 2020 12/23/2025 202,800 196,900 (5,900)0.000.00 0.00ValueLLTaxINT0.000.00 0.0046.23CHANGE TOIMPROVEMENT ORLISTINGTax TTL1,588.94 1,542.71 (46.23)2025001728DAVIS, CARMEN AMARO& DAVIS, DUANE ALANPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated48
Union CountyCorrection Listing ReportPage 25 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : Value Change - ReleaseCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal(103.42)4,595.524,698.9405129028 RE 2025 12/8/2025 981,400 959,800 (21,600)0.000.00 0.00ValueLLTaxINT0.000.00 0.00103.42CHANGE VALUEDUE TO AN APPEALTax TTL4,698.94 4,595.52 (103.42)2025001671GORHAM, ALLISON& GORHAM, TIMOTHY GPublic Notes:(88.34)264.02352.3606018136A RE 2025 12/10/2025 70,600 52,900 (17,700)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00EXEMPTIONSTATUS CHANGETax TTL352.36 264.02 (88.34)2025001688MINERAL SPRINGS METHODISTPublic Notes:(845.33)4,131.694,977.0206069068 RE 2025 12/23/2025 996,200 827,000 (169,200)0.000.00 0.00ValueLLTaxINT0.000.00 0.00786.11CHANGE VALUEDUE TO AN APPEALTax TTL4,977.02 4,131.69 (845.33)2025001724HOGAN, WALTON L JR& HOGAN, CAROL APublic Notes:(613.51)4,624.305,237.8106096191 RE 2025 12/23/2025 1,048,400 925,600 (122,800)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL5,237.81 4,624.30 (613.51)2025001723POLLITZ, CHRISTOPHER L& POLLITZ, CHARITY EPublic Notes:(1,707.87)11,753.9213,461.7906102291 RE 2025 12/23/2025 2,897,500 2,529,900 (367,600)0.000.00 0.00ValueLLTaxINT0.000.00 0.001,707.87CHANGE VALUEDUE TO AN APPEALTax TTL13,461.79 11,753.92 (1,707.87)2025001721PISTIOLIS, MIXAIL S& PISTIOLIS, VISILIKI PPublic Notes:(138.39)4,075.744,214.1306123139 RE 2025 12/4/2025 843,500 815,800 (27,700)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL4,214.13 4,075.74 (138.39)2025001655BRADY, WILLIAM FPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated49
Union CountyCorrection Listing ReportPage 26 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : Value Change - ReleaseCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal(199.49)2,324.462,523.9506141214 RE 2025 12/8/2025 327,700 301,800 (25,900)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL2,523.95 2,324.46 (199.49)2025001672CRITTENDEN, TERESA M& CRITTENDEN, MARK CPublic Notes:(2,584.43)11,399.8713,984.3006147156 RE 2025 12/23/2025 2,799,100 2,281,800 (517,300)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL13,984.30 11,399.87 (2,584.43)2025001720JENSEN, KERI& JENSEN, KIRKPublic Notes:(242.58)2,412.942,655.5207045171 RE 2025 12/4/2025 410,500 373,000 (37,500)0.000.00 0.00ValueLLTaxINT0.000.00 0.00178.83CHANGE VALUEDUE TO AN APPEALTax TTL2,655.52 2,412.94 (242.58)2025001654WICKEY, JODI MPublic Notes:(226.41)1,553.211,779.6207057613 RE 2025 12/8/2025 275,100 240,100 (35,000)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL1,779.62 1,553.21 (226.41)2025001677SFR XII CHARLOTTE OWNER 1Public Notes:(241.25)2,055.552,296.8007069282 RE 2025 12/8/2025 351,300 314,400 (36,900)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL2,296.80 2,055.55 (241.25)2025001678CSHP ONE LPPublic Notes:(1,856.92)6,035.627,892.5407081291A RE 2024 12/3/2025 957,600 732,300 (225,300)0.000.00 0.00ValueLLTaxINT0.000.00 0.001,440.12CHANGE TOIMPROVEMENT ORLISTINGTax TTL7,892.54 6,035.62 (1,856.92)2025001650FOODY ENTERPRISE LLCPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated50
Union CountyCorrection Listing ReportPage 27 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : Value Change - ReleaseCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal(1,840.93)5,983.627,824.5507081291A RE 2023 12/3/2025 957,600 732,300 (225,300)0.000.00 0.00ValueLLTaxINT0.000.00 0.001,424.12CHANGE TOIMPROVEMENT ORLISTINGTax TTL7,824.55 5,983.62 (1,840.93)2025001650FOODY ENTERPRISE LLCPublic Notes:(1,840.93)5,983.627,824.5507081291A RE 2022 12/3/2025 957,600 732,300 (225,300)0.000.00 0.00ValueLLTaxINT0.000.00 0.001,424.12CHANGE TOIMPROVEMENT ORLISTINGTax TTL7,824.55 5,983.62 (1,840.93)2025001650FOODY ENTERPRISE LLCPublic Notes:(1,840.93)5,983.627,824.5507081291A RE 2021 12/3/2025 957,600 732,300 (225,300)0.000.00 0.00ValueLLTaxINT0.000.00 0.001,424.12CHANGE TOIMPROVEMENT ORLISTINGTax TTL7,824.55 5,983.62 (1,840.93)2025001650FOODY ENTERPRISE LLCPublic Notes:(391.54)1,123.891,515.4307108015A RE 2025 12/30/2025 233,000 172,800 (60,200)0.000.00 0.00ValueLLTaxINT0.000.00 0.00289.20CLERICAL ERRORTax TTL1,515.43 1,123.89 (391.54)2025001744CARNES-SWANGER NORA K SWANPublic Notes:(328.01)66.94394.9507129194 RE 2025 12/4/2025 59,000 10,000 (49,000)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00ACREAGE CHANGETax TTL394.95 66.94 (328.01)2025001652ALEXANDER, WILLIAM LARRYPublic Notes:(158.05)3,919.104,077.1507150047 90 RE 2025 12/8/2025 848,700 815,800 (32,900)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL4,077.15 3,919.10 (158.05)2025001673JOHNSON, NICOLE MOORE& JOHNSON, WILLIAM ANDREWPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated51
Union CountyCorrection Listing ReportPage 28 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : Value Change - ReleaseCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal(845.08)378.841,223.9208138027 RE 2025 12/19/2025 250,700 77,600 (173,100)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE TOIMPROVEMENT ORLISTINGTax TTL1,223.92 378.84 (845.08)2025001716GRIFFIN RAYMOND III LLCPublic Notes:(330.84)2,741.233,072.0708234032 RE 2025 12/4/2025 604,500 539,400 (65,100)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL3,072.07 2,741.23 (330.84)2025001656HAIGLER, RONNIE W& HAIGLER, PAULA RAEPublic Notes:(337.44)7,726.188,063.6209102025 RE 2025 12/8/2025 922,400 883,800 (38,600)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL8,063.62 7,726.18 (337.44)2025001669VANALSTYNE, WESLEY& VANALSTYNE, KATHLEENPublic Notes:(286.74)1.75288.4909185015 RE 2025 12/8/2025 33,000 200 (32,800)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL288.49 1.75 (286.74)2025001685CRAFT, BUILDERS INCPublic Notes:(797.27)2,814.923,612.1909216001C RE 2025 12/23/2025 413,200 322,000 (91,200)0.000.00 0.00ValueLLTaxINT0.000.00 0.00395.99CHANGE VALUEDUE TO AN APPEALTax TTL3,612.19 2,814.92 (797.27)2025001727BARBEE, JERRY A& BARBEE, PATRICIA GPublic Notes:(2,945.41)7,292.1410,237.5509232028 RE 2025 12/8/2025 989,900 705,100 (284,800)0.000.00 0.00ValueLLTaxINT0.000.00 0.001,236.61CHANGE VALUEDUE TO AN APPEALTax TTL10,237.55 7,292.14 (2,945.41)2025001668UNION BUILDING PARTNERS LLPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated52
Union CountyCorrection Listing ReportPage 29 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : Value Change - ReleaseCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal(185.33)1,904.012,089.3409256241 RE 2025 12/30/2025 239,000 217,800 (21,200)0.000.00 0.00ValueLLTaxINT0.000.00 0.0092.05CLERICAL ERRORTax TTL2,089.34 1,904.01 (185.33)2025001748AMH NC DEVELOPMENT LPPublic Notes:(185.33)1,904.012,089.3409256242 RE 2025 12/30/2025 239,000 217,800 (21,200)0.000.00 0.00ValueLLTaxINT0.000.00 0.0092.05CLERICAL ERRORTax TTL2,089.34 1,904.01 (185.33)2025001749AMH NC DEVELOPMENT LPPublic Notes:(287.62)2,529.932,817.5509256243 RE 2025 12/30/2025 322,300 289,400 (32,900)0.000.00 0.00ValueLLTaxINT0.000.00 0.00142.86CLERICAL ERRORTax TTL2,817.55 2,529.93 (287.62)2025001750AMH NC DEVELOPMENT LPPublic Notes:(268.38)2,411.922,680.3009256244 RE 2025 12/30/2025 306,600 275,900 (30,700)0.000.00 0.00ValueLLTaxINT0.000.00 0.00133.30CLERICAL ERRORTax TTL2,680.30 2,411.92 (268.38)2025001751AMH NC DEVELOPMENT LPPublic Notes:(347.93)2,901.473,249.4009256245 RE 2025 12/30/2025 371,700 331,900 (39,800)0.000.00 0.00ValueLLTaxINT0.000.00 0.00172.81CLERICAL ERRORTax TTL3,249.40 2,901.47 (347.93)2025001753AMH NC DEVELOPMENT LPPublic Notes:(288.49)2,535.182,823.6709256246 RE 2025 12/30/2025 323,000 290,000 (33,000)0.000.00 0.00ValueLLTaxINT0.000.00 0.00143.29CLERICAL ERRORTax TTL2,823.67 2,535.18 (288.49)2025001754AMH NC DEVELOPMENT LPPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated53
Union CountyCorrection Listing ReportPage 30 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : Value Change - ReleaseCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal(170.47)1,814.841,985.3109256247 RE 2025 12/30/2025 227,100 207,600 (19,500)0.000.00 0.00ValueLLTaxINT0.000.00 0.0084.67CLERICAL ERRORTax TTL1,985.31 1,814.84 (170.47)2025001755AMH NC DEVELOPMENT LPPublic Notes:(288.49)2,533.432,821.9209256248 RE 2025 12/30/2025 322,800 289,800 (33,000)0.000.00 0.00ValueLLTaxINT0.000.00 0.00143.29CLERICAL ERRORTax TTL2,821.92 2,533.43 (288.49)2025001756AMH NC DEVELOPMENT LPPublic Notes:(170.47)1,814.841,985.3109256249 RE 2025 12/30/2025 227,100 207,600 (19,500)0.000.00 0.00ValueLLTaxINT0.000.00 0.0084.67CLERICAL ERRORTax TTL1,985.31 1,814.84 (170.47)2025001757AMH NC DEVELOPMENT LPPublic Notes:(268.38)2,411.922,680.3009256250 RE 2025 12/30/2025 306,600 275,900 (30,700)0.000.00 0.00ValueLLTaxINT0.000.00 0.00133.30CLERICAL ERRORTax TTL2,680.30 2,411.92 (268.38)2025001758AMH NC DEVELOPMENT LPPublic Notes:(492.18)3,782.664,274.8409256251 RE 2025 12/30/2025 489,000 432,700 (56,300)0.000.00 0.00ValueLLTaxINT0.000.00 0.00244.46CLERICAL ERRORTax TTL4,274.84 3,782.66 (492.18)2025001759AMH NC DEVELOPMENT LPPublic Notes:(529.77)4,005.584,535.3509256252 RE 2025 12/30/2025 518,800 458,200 (60,600)0.000.00 0.00ValueLLTaxINT0.000.00 0.00263.13CLERICAL ERRORTax TTL4,535.35 4,005.58 (529.77)2025001760AMH NC DEVELOPMENT LPPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated54
Union CountyCorrection Listing ReportPage 31 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : Value Change - ReleaseCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal(492.18)3,782.664,274.8409256253 RE 2025 12/30/2025 489,000 432,700 (56,300)0.000.00 0.00ValueLLTaxINT0.000.00 0.00244.46CLERICAL ERRORTax TTL4,274.84 3,782.66 (492.18)2025001761AMH NC DEVELOPMENT LPPublic Notes:(417.86)3,327.213,745.0709256254 RE 2025 12/30/2025 428,400 380,600 (47,800)0.000.00 0.00ValueLLTaxINT0.000.00 0.00207.54CLERICAL ERRORTax TTL3,745.07 3,327.21 (417.86)2025001762AMH NC DEVELOPMENT LPPublic Notes:(408.25)3,270.383,678.6309256255 RE 2025 12/30/2025 420,800 374,100 (46,700)0.000.00 0.00ValueLLTaxINT0.000.00 0.00202.77CLERICAL ERRORTax TTL3,678.63 3,270.38 (408.25)2025001763AMH NC DEVELOPMENT LPPublic Notes:(480.81)3,710.104,190.9109256256 RE 2025 12/30/2025 479,400 424,400 (55,000)0.000.00 0.00ValueLLTaxINT0.000.00 0.00238.81CLERICAL ERRORTax TTL4,190.91 3,710.10 (480.81)2025001764AMH NC DEVELOPMENT LPPublic Notes:(268.38)2,411.922,680.3009256257 RE 2025 12/30/2025 306,600 275,900 (30,700)0.000.00 0.00ValueLLTaxINT0.000.00 0.00133.30CLERICAL ERRORTax TTL2,680.30 2,411.92 (268.38)2025001765AMH NC DEVELOPMENT LPPublic Notes:(268.38)2,411.922,680.3009256258 RE 2025 12/30/2025 306,600 275,900 (30,700)0.000.00 0.00ValueLLTaxINT0.000.00 0.00133.30CLERICAL ERRORTax TTL2,680.30 2,411.92 (268.38)2025001766AMH NC DEVELOPMENT LPPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated55
Union CountyCorrection Listing ReportPage 32 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : Value Change - ReleaseCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal(268.38)2,411.922,680.3009256259 RE 2025 12/30/2025 306,600 275,900 (30,700)0.000.00 0.00ValueLLTaxINT0.000.00 0.00133.30CLERICAL ERRORTax TTL2,680.30 2,411.92 (268.38)2025001767AMH NC DEVELOPMENT LPPublic Notes:(261.39)2,155.342,416.7309265001 RE 2025 12/8/2025 276,450 246,550 (29,900)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL2,416.73 2,155.34 (261.39)2025001681HELMS, MARY FRANCESPublic Notes:(627.67)2,906.723,534.3909274036 RE 2025 12/23/2025 404,300 332,500 (71,800)0.000.00 0.00ValueLLTaxINT0.000.00 0.00311.75CHANGE VALUEDUE TO AN APPEALTax TTL3,534.39 2,906.72 (627.67)2025001725STALLINGS, ANNIE M& STALLINGS, MICHAEL LEEPublic Notes:(333.94)2,749.363,083.3009321182 RE 2025 12/8/2025 352,700 314,500 (38,200)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL3,083.30 2,749.36 (333.94)20250016762017-2 IH BORROWER LPPublic Notes:(358.43)3,143.623,502.0509321246 RE 2025 12/8/2025 400,600 359,600 (41,000)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL3,502.05 3,143.62 (358.43)2025001675IH6 PROPERTY NORTH CAROLINPublic Notes:(485.18)2,353.352,838.5309339071 RE 2025 12/4/2025 324,700 269,200 (55,500)0.000.00 0.00ValueLLTaxINT0.000.00 0.00240.98CHANGE VALUEDUE TO AN APPEALTax TTL2,838.53 2,353.35 (485.18)2025001653PRICE, LINDA AUSTINPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated56
Union CountyCorrection Listing ReportPage 33 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : Value Change - ReleaseCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal(66.97)66.98133.95320215 PP 2025 12/16/2025 26,229 13,115 (13,114)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL133.95 66.98 (66.97)2025001708CLONTZ, WILLIAM LARRYPublic Notes:(82.33)109.16191.49331833 PP 2025 12/31/2025 39,878 22,732 (17,146)(8.23)19.15 10.92ValueLLTaxINT0.000.00 0.000.00SOLD PP ASSETTax TTL210.64 120.08 (90.56)2025001782FEIDLER, BLAIR ALEXANDERPublic Notes:(7.20)33.5340.73335097 PP 2025 12/30/2025 8,482 6,982 (1,500)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CLERICAL ERRORTax TTL40.73 33.53 (7.20)2025001740GAYMON, JACK& GAYMON, SARA CPublic Notes:(6.60)1.748.34340109 PP 2025 12/31/2025 1,673 349 (1,324)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CLERICAL ERRORTax TTL8.34 1.74 (6.60)2025001783HANEY, JEFFREY BOYCEPublic Notes:(58.88)8.9867.86352852 PP 2025 12/29/2025 10,434 1,381 (9,053)(5.89)6.79 0.90ValueLLTaxINT0.000.00 0.000.00SOLD PP ASSETTax TTL74.65 9.88 (64.77)2025001731KIRBY, CATHY& KIRBY, STEVEN JPublic Notes:(5.33)0.005.33402434 PP 2025 12/12/2025 801 0 (801)(0.53)0.53 0.00ValueLLTaxINT0.000.00 0.000.00SOLD PP ASSETTax TTL5.86 0.00 (5.86)2025001700WICKLINE, EDWARD LEWISPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated57
Union CountyCorrection Listing ReportPage 34 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : Value Change - ReleaseCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal(6.76)0.006.76406974 PP 2025 12/31/2025 1,034 0 (1,034)(0.68)0.68 0.00ValueLLTaxINT0.000.00 0.000.00TAXPAYER MOVEDTax TTL7.44 0.00 (7.44)2025001779AFL NETWORK SERVICES INCPublic Notes:0.0036,376.1036,376.10407751 PP 2025 12/29/2025 4,161,073 4,161,073 0(3,580.28)3,637.61 57.33ValueLLTaxINT0.000.00 0.000.00LATE LISTPENALTY CHANGETax TTL40,013.71 36,433.43 (3,580.28)2025001734BFS OPERATIONS LLCPublic Notes:(60.30)0.0060.30409889 PP 2025 12/31/2025 11,808 0 (11,808)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CLERICAL ERRORTax TTL60.30 0.00 (60.30)2025001772FINANCIAL PACIFIC LEASINGPublic Notes:(1,243.79)0.001,243.79413573 PP 2025 12/5/2025 142,278 0 (142,278)(124.38)124.38 0.00ValueLLTaxINT0.000.00 0.000.00SOLD PP ASSETTax TTL1,368.17 0.00 (1,368.17)2025001659PROSCAPE & IRRIGATION INCPublic Notes:(52.83)0.0052.83586183 PP 2025 12/5/2025 8,123 0 (8,123)(5.28)5.28 0.00ValueLLTaxINT0.000.00 0.000.00SOLD PP ASSETTax TTL58.11 0.00 (58.11)2025001662PROSCAPE AND IRRIGATION INPublic Notes:(161.07)687.41848.48590337 PP 2025 12/29/2025 133,220 107,930 (25,290)(16.10)84.85 68.75ValueLLTaxINT0.000.00 0.000.00SOLD PP ASSETTax TTL933.33 756.16 (177.17)2025001732NOVA FREIGHT LLCPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated58
Union CountyCorrection Listing ReportPage 35 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : Value Change - ReleaseCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal(226.75)655.32882.07590337 PP 2024 12/29/2025 103,566 76,942 (26,624)(22.68)88.21 65.53ValueLLTaxINT0.000.00 0.000.00SOLD PP ASSETTax TTL970.28 720.85 (249.43)2025001732NOVA FREIGHT LLCPublic Notes:(233.89)696.77930.66590337 PP 2023 12/29/2025 111,510 83,485 (28,025)(23.39)93.07 69.68ValueLLTaxINT0.000.00 0.000.00SOLD PP ASSETTax TTL1,023.73 766.45 (257.28)2025001732NOVA FREIGHT LLCPublic Notes:(79.04)0.0079.04600002 PP 2025 12/29/2025 11,808 0 (11,808)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CLERICAL ERRORTax TTL79.04 0.00 (79.04)2025001729FINANCIAL PACIFIC LEASINGPublic Notes:0.0010,060.6710,060.67600154 PP 2025 12/29/2025 1,150,843 1,150,843 0(1,006.07)1,006.07 0.00ValueLLTaxINT0.000.00 0.00499.70LATE LISTPENALTY CHANGETax TTL11,066.74 10,060.67 (1,006.07)2025001735BFS OPERATIONS LLCPublic Notes:0.0016,329.3216,329.32600198 PP 2025 12/29/2025 2,510,658 2,510,658 0(1,632.93)1,632.93 0.00ValueLLTaxINT0.000.00 0.000.00LATE LISTPENALTY CHANGETax TTL17,962.25 16,329.32 (1,632.93)2025001733BFS OPERATIONS LLCPublic Notes:(443.21)0.00443.21600274 PP 2025 12/30/2025 91,610 0 (91,610)(44.32)44.32 0.00ValueLLTaxINT0.000.00 0.000.00BUSINESS CLOSEDTax TTL487.53 0.00 (487.53)2025001741SNOW AND RIVER TRANSPORT IPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated59
Union CountyCorrection Listing ReportPage 36 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : Value Change - ReleaseCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal(26.86)3.0429.90602621 PP 2025 12/29/2025 5,915 601 (5,314)(2.68)2.99 0.31ValueLLTaxINT0.000.00 0.000.00SOLD PP ASSETTax TTL32.89 3.35 (29.54)2025001736YD TRUCKING CORPPublic Notes:(15.18)0.0015.18612180 PP 2025 12/29/2025 2,987 0 (2,987)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00SOLD PP ASSETTax TTL15.18 0.00 (15.18)2025001730LEMMONDS, GAVIN MARSHALLPublic Notes:(2,113.89)0.002,113.89615727 PP 2025 12/31/2025 323,324 0 (323,324)(211.39)211.39 0.00ValueLLTaxINT0.000.00 0.000.00TAXPAYER MOVEDTax TTL2,325.28 0.00 (2,325.28)2025001775AFL ENTERPRISE SERVICES INPublic Notes:(99.72)5,111.055,210.77620652 PP 2025 12/5/2025 805,499 790,084 (15,415)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CLERICAL ERRORTax TTL5,210.77 5,111.05 (99.72)2025001663KOLE TRUCKING LLCPublic Notes:(91.06)0.0091.06620843 PP 2025 12/31/2025 13,928 0 (13,928)(9.11)9.11 0.00ValueLLTaxINT0.000.00 0.000.00SOLD PP ASSETTax TTL100.17 0.00 (100.17)2025001774NAJERA, JOSE MANUELPublic Notes:(1,331.94)11,732.8013,064.74621325 PP 2025 12/31/2025 1,696,279 1,523,344 (172,935)0.000.00 0.00ValueLLTaxINT0.000.00 0.001,331.94DUPLICATEASSESSMENTTax TTL13,064.74 11,732.80 (1,331.94)2025001769CERVONI BROTHERS CONSTRUCTPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated60
Union CountyCorrection Listing ReportPage 37 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : Value Change - ReleaseCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal(58.27)0.0058.27622230 PP 2025 12/31/2025 12,218 0 (12,218)(5.83)5.83 0.00ValueLLTaxINT0.000.00 0.000.00SOLD PP ASSETTax TTL64.10 0.00 (64.10)2025001781RUSHING, LEONARD REIDPublic Notes:(59.74)0.0059.74631329 PP 2024 12/31/2025 7,139 0 (7,139)(5.97)5.97 0.00ValueLLTaxINT0.000.00 0.000.00SOLD PP ASSETTax TTL65.71 0.00 (65.71)2025001777MIGG'S PLACE LLCPublic Notes:0.003,960.123,960.12636206 PP 2025 12/31/2025 608,875 608,875 0(396.01)396.01 0.00ValueLLTaxINT0.000.00 0.00292.50LATE LISTPENALTY CHANGETax TTL4,356.13 3,960.12 (396.01)2025001780GERBER COLLISION (NORTHEASPublic Notes:(15.73)50.4966.22640583 PP 2025 12/12/2025 7,575 5,776 (1,799)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CLERICAL ERRORTax TTL66.22 50.49 (15.73)2025001695RED-D-ARC, INC.Public Notes:(89.67)0.0089.67644837 PP 2025 12/12/2025 11,642 0 (11,642)(8.97)8.97 0.00ValueLLTaxINT0.000.00 0.000.00TAX CODECHANGETax TTL98.64 0.00 (98.64)2025001704WHITECAP LAND WORKS, LLCPublic Notes:(15.21)0.0015.21644958 PP 2025 12/31/2025 3,159 0 (3,159)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00SOLD PP ASSETTax TTL15.21 0.00 (15.21)2025001768PORTA, ANDREW CHRISTOPHERPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated61
Union CountyCorrection Listing ReportPage 38 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : Value Change - ReleaseCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal(89.28)0.0089.28646496 PP 2025 12/30/2025 17,813 0 (17,813)(8.93)8.93 0.00ValueLLTaxINT0.000.00 0.000.00DUPLICATEASSESSMENTTax TTL98.21 0.00 (98.21)2025001739DORTON, SHEILA ANNPublic Notes:(328.75)0.00328.75649673 PP 2023 12/16/2025 52,947 0 (52,947)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00TAXPAYER MOVEDTax TTL328.75 0.00 (328.75)2025001711Public Notes:(203.81)0.00203.81652874 PP 2023 12/5/2025 18,690 0 (18,690)0.000.00 0.00ValueLLTaxINT0.000.00 0.00180.33TAXPAYER MOVEDTax TTL203.81 0.00 (203.81)2025001660Public Notes:(776.53)0.00776.53658015 PP 2025 12/30/2025 75,085 0 (75,085)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CLERICAL ERRORTax TTL776.53 0.00 (776.53)2025001738BOUTIQUE ON MAINPublic Notes:(216.28)0.00216.28663235 PP 2024 12/31/2025 19,833 0 (19,833)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00TAXPAYER MOVEDTax TTL216.28 0.00 (216.28)2025001773ADVANCED RESIDUALS MANAGEPublic Notes:(147.54)34.05181.59663542 PP 2024 12/29/2025 28,427 5,330 (23,097)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00TAXPAYER MOVEDTax TTL181.59 34.05 (147.54)2025001737AUTRY, DAVID WALDENPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated62
Union CountyCorrection Listing ReportPage 39 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : Value Change - ReleaseCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal(262.73)6.49269.22665814 PP 2024 12/16/2025 42,883 1,033 (41,850)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00TAXPAYER MOVEDTax TTL269.22 6.49 (262.73)2025001712SIMS, PATRICIA MARGARETPublic Notes:(419.79)0.00419.79665999 PP 2024 12/31/2025 50,933 0 (50,933)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00TAXPAYER MOVEDTax TTL419.79 0.00 (419.79)2025001778STANISLAWSKI, JASON WILLIAPublic Notes:(328.77)0.00328.77666629 PP 2024 12/16/2025 30,149 0 (30,149)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00TAXPAYER MOVEDTax TTL328.77 0.00 (328.77)2025001710HILTON, RUBY MARIEPublic Notes:(179.59)0.00179.59667141 PP 2024 12/12/2025 27,510 0 (27,510)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00TAXPAYER MOVEDTax TTL179.59 0.00 (179.59)2025001701PIZII, NICOLE ELIZABETH& PIZII, ANDREW COURTNEYPublic Notes:(271.57)0.00271.57668236 PP 2024 12/31/2025 32,950 0 (32,950)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00TAXPAYER MOVEDTax TTL271.57 0.00 (271.57)2025001776PAPP, IHOR& PAPP, ANNAPublic Notes:(113.98)202.63316.61668984 PP 2024 12/23/2025 48,500 31,040 (17,460)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CLERICAL ERRORTax TTL316.61 202.63 (113.98)2025001722GALENTE, CATHERINE MAYPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated63
Union CountyCorrection Listing ReportPage 40 of 402026/01/02 09:46:13 AMDate Posted between 12/1/2025 and 12/31/2025Correction Type : Value Change - ReleaseCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal(202.63)316.61519.24668984 PP 2024 12/12/2025 79,540 48,500 (31,040)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00TAXPAYER MOVEDTax TTL519.24 316.61 (202.63)2025001699GALENTE, CATHERINE MAYPublic Notes:0.0070.3070.30669139 PP 2025 12/5/2025 15,252 15,252 0(7.03)7.03 0.00ValueLLTaxINT0.000.00 0.000.00LATE LISTPENALTY CHANGETax TTL77.33 70.30 (7.03)2025001661GRIFFIN, RHONDA LYNN& GRIFFIN, CHARLES MITCHEPublic Notes:0.00220.44220.44669140 PP 2025 12/5/2025 25,216 25,216 0(22.04)22.04 0.00ValueLLTaxINT0.000.00 0.000.00LATE LISTPENALTY CHANGETax TTL242.48 220.44 (22.04)2025001658GRIFFIN, RHONDA& GRIFFIN, CHARLES MITCHEPublic Notes:(793.67)0.00793.67U4225003H RE 2025 12/30/2025 172,200 0 (172,200)0.000.00 0.00ValueLLTaxINT0.000.00 0.00793.67CLERICAL ERRORTax TTL793.67 0.00 (793.67)2025001742CLARKE, RACHEL N& CLARKE, DAVID CPublic Notes:Tax 315,065.79 271,635.45 (43,430.34)Totals for Type Value Change - Release : ValueLL 7,422.14 273.42 (7,148.72)44,492,046 38,214,491 (6,277,555)Tax TTL 322,487.93 271,908.87 (50,579.06) 19,398.35INT 0.00 0.00 0.00Grand Totals :YearRefund Amount19,398.35Tax 1,303,962.12 1,636,533.58 332,571.46Value 200,081,576158,147,000476.33LL 29,124.61 29,600.9441,934,576Tax TTL 1,333,086.73 1,674,422.07 341,335.3419,398.35INT 0.00 8,287.55 8,287.55JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated64
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-101 Agenda Date:2/17/2026
TITLE:..title
Resolution - Surplus Vehicle Sale
INFORMATION CONTACT:
Corey Brooks, Procurement & Contract Management, Director, 704-283-3683
ACTION REQUESTED:
Adopt Resolution Authorizing Surplus Property Sale by Internet Auction which 1) declares the
property itemized on Attachment A as “Surplus” to the needs of Union County, 2) authorizes sale at
electronic auction of the surplus property described in Attachment A as per the terms and conditions
as specified in the online auction service provider contract, and 3) authorizes the Procurement
Director or their designee to execute any and all documents necessary to transfer title to said
property on behalf of Union County.
BACKGROUND:
North Carolina General Statutes allow the disposition of personal property by local governments
through a variety of means including private negotiations and sale; advertisement for sealed bids;
negotiated offer, advertisement, and upset bid; public auction; or exchange. In 2001, the legislature
amended the Statues to provide for disposition of property through electronic auction.
The sale will begin February 19, 2026, at 9:00 AM and end March 5, 2026, with incremental closings
as indicated on Attachment A. A summary of the vehicle information is listed below. Additional vehicle
information can be found on Attachment A.
UCSO
·(1) 2011 FORD CROWN VICTORIA
·(1) 2011 FORD FUSION
·(1) 2012 TOYOTA PRIUS
·(1) 2011 CHEVROLET TAHOE
·(2) 2013 CHEVROLET TAHOE
·(3) 2014 DODGE CHARGER
·(2) 2016 DODGE CHARGER
Transportation
·(1) 2018 DODGE CARAVAN
Union County, NC Printed on 2/3/2026Page 1 of 2
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File #:26-101 Agenda Date:2/17/2026
The vehicles are to be picked up at 610 Patton Avenue, Monroe, NC with the following terms of sale:
1. Sale to the highest bidder with all sales final.
2. All items sold “as is” with no warranty, expressed or implied, which extends beyond the description
of the item.
3. Purchasers must remove vehicles(s) within ten (10) business days from the time and date of
issuance of the Buyer’s Certificate.
4. Payment must be made online through the online auction website. Payment in full is due not later
than five (5) business days from the time and date of the Buyers Certificate. Payment will not be
accepted onsite.
FINANCIAL IMPACT:
Estimated revenue is $52,000. The revenue will be returned to the fund from which the asset came.
Union County, NC Printed on 2/3/2026Page 2 of 2
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RESOLUTION AUTHORIZING SURPLUS PROPERTY SALE BY INTERNET AUCTION
WHEREAS, G.S. 160-270(c) allows Union County to sell personal property at electronic auction
upon adoption of a resolution authorizing the Procurement & Contract Management Director or her
designee to dispose of the property at electronic auction; and
WHEREAS, the Procurement Manager has developed a list of these items as shown on Attachment
“A” for review by the Board of Commissioners for disposal by electronic auction;
NOW, THEREFORE, BE IT HEREBY RESOLVED by the Union County Board of Commissioners
that the items of personal property included on Attachment “A” and incorporated herein by reference, be
declared surplus and that the Procurement Manager or her designee be authorized to sell at electronic
auction, beginning February 19, 2026, at 9:00 a.m. and ending March 5, 2026 with incremental closings as
indicated on Attachment “A”, the surplus property described on Attachment “A”, as per the
terms and conditions as specified in the County’s existing contract with the on-line auction Service Provider
to the highest bidders.
BE IT FURTHER RESOLVED that the Procurement Director or her designee is authorized to
execute any and all documents necessary to transfer said property on behalf of Union County.
BE IT FURTHER RESOLVED that the terms of sale applicable at the aforementioned auction of the
items listed on Attachment “A” shall be as follows:
1. Sale to the highest bidder with all sales final.
2. All items sold “as is” and “where is” with no warranty, expressed or implied, which extends
beyond the description of the items.
3. Purchasers must remove vehicle(s) within ten business days from the time and date of
issuance of the Buyer’s Certificate. The vehicles are to be picked up at 610 Patton Avenue,
Monroe, North Carolina. Purchasers shall bear sole risk of loss for all items remaining on
the premises ten (10) calendars days from the time and date of issuance of the Buyer’s
Certificate.
4. Payment must be made online through the on-line auction Website. Payment in full is due
not later than five (5) calendar days from the time and date of the Buyer’s Certificate.
Payment cannot be accepted onsite.
BE IT FURTHER RESOLVED that payment of advertising and miscellaneous expenses be paid
from the proceeds of the sale.
Adopted this 17th day of February 2026
ATTEST:
Lynn G. West, Clerk to the Board Brian Helms, Chair
67
Attachment A
Tag Number Description Serial/Parcel Mileage Department Auction Start Auction End
48-18 2018 Dodge Caravan 2C7WDGBG2JR176415 183,994 Transportation 2/19/26 9:00 AM 03/05/2026 9:00 AM
15-11 2011 Ford Crown Victoria 2FABP7BV8BX135325 136,469 UCSO 2/19/26 9:00 AM 03/05/2026 9:10 AM
01-13 2013 Chevrolet Tahoe 1GNLC2E08DR158300 156,703 UCSO 2/19/26 9:00 AM 03/05/2026 9:20 AM
10-11 2011 Chevrolet Tahoe 1GNSKAE02BR252906 138,555 UCSO 2/19/26 9:00 AM 03/05/2026 9:30 AM
34-11 2011 Ford Fusion 3FAHPOHGXBR268806 124,667 UCSO 2/19/26 9:00 AM 03/05/2026 9:40 AM
19-12 2012 Toyota Prius JTDKN3DUXC5438170 135,519 UCSO 2/19/26 9:00 AM 03/05/2026 9:50 AM
02-13 2013 Chevrolet Tahoe 1GNSKAE03DR176048 139,564 UCSO 2/19/26 9:00 AM 03/05/2026 10:00 AM
09-14 2014 Dodge Charger 2C3CDXAT4EH145861 116,634 UCSO 2/19/26 9:00 AM 03/05/2026 10:10 AM
14-14 2014 Dodge Charger 2C3CDXAT7EH145868 136,373 UCSO 2/19/26 9:00 AM 03/05/2026 10:20 AM
25-14 2014 Dodge Charger 2C3CDXAT6EH145859 172,009 UCSO 2/19/26 9:00 AM 03/05/2026 10:30 AM
23-16 2016 Dodge Charger 2C3CDXAT9GH116097 105,770 UCSO 2/19/26 9:00 AM 03/05/2026 10:40 AM
25-16 2016 Dodge Charger 2C3CDXAT3GH116094 129,983 UCSO 2/19/26 9:00 AM 030/5/2026 10:50 AM
68
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-091 Agenda Date:2/17/2026
TITLE:..title
December 2025 Union County Public Schools - Monthly Report
INFORMATION CONTACT:
Beverly Liles, Finance, Director, 704-283-3675
ACTION REQUESTED:
None - Information Only.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
This is the monthly report from UCPS as required by the Budget Ordinance.
FINANCIAL IMPACT:
None.
Union County, NC Printed on 2/3/2026Page 1 of 1
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FINANCE DIVISION
To: Beverly Liles
From: Shanna McLamb
Date: January 20, 2026
RE: Monthly Reporting – Ordinance Sections XXIII
Pursuant to the requested information included in the BOCC annual budget ordinance, the below information
has been provided to satisfy the requirements for monthly reporting. Notes have been provided for each
requested item to provide explanation for items that are currently unavailable or incomplete due reporting
capabilities related to the state software migration.
FY2026 Ordinance Section XXIII - as it appears in the ordinance document
In accordance with the NCGS §115C-429(c), the Board of County Commissioners calls for, for FY 2026, the
books, records, audit reports, and other information bearing on the financial operation of UCPS listed below to
be made available to the Board of Commissioners as set forth herein. Each of the monthly reports and counts
described below is called for within ten business days of the close of each month, beginning with the close of
July 2025.
(a) A monthly report of monthly and cumulative revenues and expenditures, by function code, for all
funds by fund. In addition, the original adopted budget and revised or amended budget for revenues
and expenditures, by function code.
(b) A monthly report of monthly expenditures, by project for appropriations outlined in section XXII and
"Capital Projects Ordinance", including a brief summary of the status of the project.
(c) A monthly report of monthly expenditures, by project for all other capital projects, including a brief
summary of the status of the project.
(d) A monthly report of transfers between function codes for all funds by fund. NOTE: There is no
information to provide at this time.
(e) A monthly personnel count of locally funded employees and state funded employees broken down by
function code from which they are paid, furthermore, the Board of County Commissioners requests not
to receive the payroll records in response to this request.
(f) A monthly ADM count.
Thank you.
CC: Andrew G. Houlihan
Brian Matthews
70
Union County Public Schools
YTD Budget Report
December 31, 2025
Values
FUND FUND DESC ACCT TYPE 2 Digit Purp Purpose Description Current Budget YTD Rev/Exp Encumb & Req Rem Budget
10 State Expense 51 Regular Instructions Services $189,825,402.00 $92,588,539.02 $287,549.29 $96,949,313.69
52 Special Populations Services $41,839,370.65 $18,546,368.04 $0.00 $23,293,002.61
53 Alternative Programs and Services $5,185,776.74 $2,260,652.59 $0.00 $2,925,124.15
54 School Leadership Services $11,464,261.87 $6,178,855.69 $0.00 $5,285,406.18
55 Co-Curricular Services $6,987.53 $0.00 $0.00 $6,987.53
58 School-Based Support Services $11,816,563.74 $9,665,367.65 $0.00 $2,151,196.09
61 Support and Development Services $327,489.55 $125,040.23 $0.00 $202,449.32
62 Special Population Support and Development Services $346,291.08 $82,821.82 $0.00 $263,469.26
63 Alternative Programs and Services Support and Development Services $4,522.22 $7,944.51 $0.00 -$3,422.29
64 Technology Support Services $2,863,011.20 $1,339,779.80 $52,048.28 $1,471,183.12
65 Operational Support Services $35,557,198.95 $16,432,092.53 $492,236.86 $18,632,869.56
66 Financial and Human Resource Services $338,362.30 $86,716.62 $0.00 $251,645.68
67 Accountability Services $1,118.63 $0.00 $0.00 $1,118.63
68 System-Wide Pupil Support Services $14,073.29 $0.00 $0.00 $14,073.29
69 Policy, Leadership and Public Relations Services $639,983.09 $298,937.73 $0.00 $341,045.36
71 Community Services $0.00 $0.00 $0.00 $0.00
72 Nutrition Services $1,586.00 $8,046.43 $0.00 -$6,460.43
81 Payments to Other Governmental Units $0.00 -$15,629.94 $0.00 $15,629.94
84 Unbudgeted Funds $0.00 $0.00 $0.00 $0.00
Expense Total $300,231,998.84 $147,605,532.72 $831,834.43 $151,794,631.69
Revenue 33 Other State Allocations for Current Operations -$300,231,998.84 -$176,774,347.13 $0.00 -$123,457,651.71
Revenue Total -$300,231,998.84 -$176,774,347.13 $0.00 -$123,457,651.71
State Total $0.00 -$29,168,814.41 $831,834.43 $28,336,979.98
10 Total $0.00 -$29,168,814.41 $831,834.43 $28,336,979.98
20 Local Expense 51 Regular Instructions Services $30,858,152.89 $16,352,276.70 $4,183,305.02 $10,322,571.17
52 Special Populations Services $4,960,449.00 $2,251,371.36 $2,806.27 $2,706,271.37
53 Alternative Programs and Services $5,413,543.00 $1,553,746.94 $1,114.74 $3,858,681.32
54 School Leadership Services $13,750,313.00 $7,721,961.63 $120,183.57 $5,908,167.80
55 Co-Curricular Services $2,509,849.51 $1,289,779.60 $107,910.53 $1,112,159.38
58 School-Based Support Services $10,223,627.01 $4,699,757.84 $187,200.96 $5,336,668.21
61 Support and Development Services $3,177,252.75 $1,519,818.87 $0.00 $1,657,433.88
62 Special Population Support and Development Services $408,978.00 $212,116.21 $0.00 $196,861.79
63 Alternative Programs and Services Support and Development Services $176,490.00 $85,864.80 $0.00 $90,625.20
64 Technology Support Services $4,400,773.01 $2,286,616.70 $45,074.78 $2,069,081.53
65 Operational Support Services $29,722,233.60 $15,467,435.42 $1,745,429.59 $12,509,368.59
66 Financial and Human Resource Services $9,160,881.00 $5,627,800.17 $398,238.34 $3,134,842.49
67 Accountability Services $636,630.00 $236,566.27 $51,577.55 $348,486.18
68 System-Wide Pupil Support Services $584,952.86 $282,087.93 $5,121.69 $297,743.24
69 Policy, Leadership and Public Relations Services $3,746,326.37 $2,003,101.73 $243,041.14 $1,500,183.50
71 Community Services $0.00 $0.00 $0.00 $0.00
72 Nutrition Services $442,377.00 $303,223.27 $0.00 $139,153.73
81 Payments to Other Governmental Units $13,667,960.00 $5,457,816.21 $0.00 $8,210,143.79
86 Educational Foundations $0.00 $0.00 $0.00 $0.00
84 Unbudgeted Funds $0.00 $0.00 $0.00 $0.00
Expense Total $133,840,789.00 $67,351,341.65 $7,091,004.18 $59,398,443.17
71
Union County Public Schools
YTD Budget Report
December 31, 2025
FUND FUND DESC ACCT TYPE 2 Digit Purp Purpose Description Current Budget YTD Rev/Exp Encumb & Req Rem Budget
20 Local Revenue 44 Local Sources - Unrestricted -$133,840,789.00 -$65,800,591.85 $0.00 -$68,040,197.15
Revenue Total -$133,840,789.00 -$65,800,591.85 $0.00 -$68,040,197.15
Local Total $0.00 $1,550,749.80 $7,091,004.18 -$8,641,753.98
20 Total $0.00 $1,550,749.80 $7,091,004.18 -$8,641,753.98
30 Federal Expense 51 Regular Instructions Services $1,707,041.89 $425,653.38 $452,684.49 $828,704.02
52 Special Populations Services $9,353,933.58 $3,610,588.59 $8,946.93 $5,734,398.06
53 Alternative Programs and Services $7,440,245.66 $2,637,904.42 $122,793.85 $4,679,547.39
54 School Leadership Services $181,922.29 $202,636.95 $84,892.18 -$105,606.84
55 Co-Curricular Services $0.00 $0.00 $0.00 $0.00
58 School-Based Support Services $956,735.61 $414,134.22 $90,208.80 $452,392.59
61 Support and Development Services $125,000.00 $0.00 $0.00 $125,000.00
62 Special Population Support and Development Services $158,415.20 $97,980.34 $0.00 $60,434.86
63 Alternative Programs and Services Support and Development Services $108,082.02 $47,091.72 $0.00 $60,990.30
64 Technology Support Services $0.00 $0.00 $0.00 $0.00
65 Operational Support Services $20,154.76 $4,243.02 $0.00 $15,911.74
66 Financial and Human Resource Services $0.00 $0.00 $0.00 $0.00
67 Accountability Services $0.00 $0.00 $0.00 $0.00
68 System-Wide Pupil Support Services $0.00 $0.00 $0.00 $0.00
69 Policy, Leadership and Public Relations Services $0.00 $0.00 $0.00 $0.00
71 Community Services $0.00 $0.00 $0.00 $0.00
72 Nutrition Services $35,940.00 $35,940.00 $0.00 $0.00
81 Payments to Other Governmental Units $823,304.75 $193,338.70 $0.00 $629,966.05
82 Unbudgeted Funds $1,601,970.79 $0.00 $0.00 $1,601,970.79
Expense Total $22,512,746.55 $7,669,511.34 $759,526.25 $14,083,708.96
Revenue 33 Other State Allocations for Current Operations -$22,512,746.55 -$8,871,240.39 $0.00 -$13,641,506.16
Revenue Total -$22,512,746.55 -$8,871,240.39 $0.00 -$13,641,506.16
Federal Total $0.00 -$1,201,729.05 $759,526.25 $442,202.80
30 Total $0.00 -$1,201,729.05 $759,526.25 $442,202.80
40 Capital Expense 51 Regular Instructions Services $11,819,798.03 $2,654,807.54 $827,325.93 $8,337,664.56
52 Special Populations Services $50,000.00 $45,677.07 $7,352.26 -$3,029.33
54 School Leadership Services $0.00 $18,851.57 $0.00 -$18,851.57
55 Co-Curricular Services $1,850,000.00 $0.00 $300,000.00 $1,550,000.00
58 School-Based Support Services $0.00 $0.00 $0.00 $0.00
64 Technology Support Services $1,000,000.00 $486,542.80 $340,568.40 $172,888.80
65 Operational Support Services $5,552,350.82 $2,268,108.13 $3,103,030.68 $181,212.01
69 Policy, Leadership and Public Relations Services $35,000.00 $19,271.59 $1,313.15 $14,415.26
90 Capital Outlay $119,144,217.19 $43,127,036.32 $44,890,476.35 $31,126,704.52
83 Unbudgeted Funds $0.00 $0.00 $0.00 $0.00
91 Capital Outlay $0.00 $0.00 $0.00 $0.00
92 Capital Outlay $0.00 $0.00 $0.00 $0.00
Expense Total $139,451,366.04 $48,620,295.02 $49,470,066.77 $41,361,004.25
Revenue 33 Other State Allocations for Current Operations -$3,800,000.00 -$170,758.74 $0.00 -$3,629,241.26
44 Local Sources - Unrestricted -$135,651,366.04 -$46,848,801.30 $0.00 -$88,802,564.74
Revenue Total -$139,451,366.04 -$47,019,560.04 $0.00 -$92,431,806.00
Capital Total $0.00 $1,600,734.98 $49,470,066.77 -$51,070,801.75
40 Total $0.00 $1,600,734.98 $49,470,066.77 -$51,070,801.75
72
Union County Public Schools
YTD Budget Report
December 31, 2025
FUND FUND DESC ACCT TYPE 2 Digit Purp Purpose Description Current Budget YTD Rev/Exp Encumb & Req Rem Budget
50 School Nutrition Expense 72 Nutrition Services $21,643,877.00 $9,693,966.20 $0.00 $11,949,910.80
81 Payments to Other Governmental Units $940,000.00 $364,358.73 $0.00 $575,641.27
Expense Total $22,583,877.00 $10,058,324.93 $0.00 $12,525,552.07
Revenue 33 Other State Allocations for Current Operations -$12,712,980.56 -$5,791,423.65 $0.00 -$6,921,556.91
44 Local Sources - Unrestricted -$9,870,896.44 -$3,448,374.67 $0.00 -$6,422,521.77
Revenue Total -$22,583,877.00 -$9,239,798.32 $0.00 -$13,344,078.68
School Nutrition Total $0.00 $818,526.61 $0.00 -$818,526.61
50 Total $0.00 $818,526.61 $0.00 -$818,526.61
57 After School Expense 71 Community Services $2,851,000.00 $1,178,613.54 $75,286.73 $1,597,099.73
81 Payments to Other Governmental Units $67,000.00 $0.00 $0.00 $67,000.00
Expense Total $2,918,000.00 $1,178,613.54 $75,286.73 $1,664,099.73
Revenue 33 Other State Allocations for Current Operations -$183,000.00 -$37,469.54 $0.00 -$145,530.46
44 Local Sources - Unrestricted -$2,735,000.00 -$58,602.50 $0.00 -$2,676,397.50
Revenue Total -$2,918,000.00 -$96,072.04 $0.00 -$2,821,927.96
After School Total $0.00 $1,082,541.50 $75,286.73 -$1,157,828.23
57 Total $0.00 $1,082,541.50 $75,286.73 -$1,157,828.23
80 Other Special Expense 51 Regular Instructions Services $3,729,714.03 $1,574,687.03 $72,399.14 $2,082,627.86
52 Special Populations Services $5,338,342.13 $3,850,170.96 $2,372,436.08 -$884,264.91
53 Alternative Programs and Services $268,434.29 $215,665.12 $0.00 $52,769.17
54 School Leadership Services $0.00 $0.00 $0.00 $0.00
55 Co-Curricular Services $44,705.32 $7,897.95 $0.00 $36,807.37
58 School-Based Support Services $962,305.93 $456,773.11 $239,168.40 $266,364.42
61 Support and Development Services $10,237.21 $4,322.24 $0.00 $5,914.97
62 Special Population Support and Development Services $4,000.00 $2,480.61 $0.00 $1,519.39
63 Alternative Programs and Services Support and Development Services $0.00 $0.00 $0.00 $0.00
64 Technology Support Services $450,000.00 $21,969.52 $13,961.31 $414,069.17
65 Operational Support Services $833,187.39 $77,687.60 $21,699.93 $733,799.86
66 Financial and Human Resource Services $14,700.00 $41.08 $841.70 $13,817.22
67 Accountability Services $26,213.00 $26,212.79 $0.00 $0.21
68 System-Wide Pupil Support Services $0.00 $0.00 $0.00 $0.00
69 Policy, Leadership and Public Relations Services $200.00 $250.00 $0.00 -$50.00
71 Community Services $156,093.87 $54,781.22 $578.00 $100,734.65
72 Nutrition Services $0.00 $554.68 $0.00 -$554.68
81 Payments to Other Governmental Units $1,235.00 $1,488.72 $0.00 -$253.72
82 Unbudgeted Funds $0.00 $0.00 $0.00 $0.00
86 Educational Foundations $35,675.00 $35,675.00 $0.00 $0.00
87 Scholarships $105,985.41 $1,500.00 $0.00 $104,485.41
84 Unbudgeted Funds $0.00 $14,571.29 $0.00 -$14,571.29
Expense Total $11,981,028.58 $6,346,728.92 $2,721,084.56 $2,913,215.10
Revenue 33 Other State Allocations for Current Operations -$2,285,539.48 -$5,029,705.18 $0.00 $2,744,165.70
44 Local Sources - Unrestricted -$9,695,489.10 -$1,946,810.29 $0.00 -$7,748,678.81
Revenue Total -$11,981,028.58 -$6,976,515.47 $0.00 -$5,004,513.11
Other Special Total $0.00 -$629,786.55 $2,721,084.56 -$2,091,298.01
80 Total $0.00 -$629,786.55 $2,721,084.56 -$2,091,298.01
Grand Total $0.00 -$25,947,777.12 $60,948,802.92 -$35,001,025.80
73
Capital Projects
December 2025
Description Project Type Revised Budget Actuals Encumbrances Act/Enc/Req AvailableBudget
BOND UNALLOCATED SALES TAX BOND $14,247.00 $0.00 $0.00 $0.00 $14,247.00
EAST ELEMENTARY - NEW SCHOOL BOND $44,092,589.00 $43,504,719.38 $256,277.72 $43,760,997.10 $331,591.90
EAST UNION MIDDLE PHASE II BOND $28,430,000.00 $0.00 $27,751,185.00 $27,751,185.00 $678,815.00
FOREST HILLS HIGH - NEW SCHOOL BOND $104,939,411.00 $91,549,344.47 $2,113,688.19 $93,652,336.83 $11,276,378.34
PWHS BOND PROJECT - NEW SCH BOND $10,995,000.00 $46,900.00 $34,000.00 $80,900.00 $10,914,100.00
SUN VALLEY HIGH SCHOOL BOND BOND $8,431,976.47 $8,431,976.47 $0.00 $8,431,976.47 $0.00
TRANSPORTATION CTR BOND BOND $1,831,049.34 $1,831,049.34 $0.00 $1,831,049.34 $0.00
WESTERN UNION ELEM BOND BOND $105,500.50 $105,500.50 $0.00 $105,500.50 $0.00
FY23 BAND UNIFORMS & EQUIP CIP $50,000.00 $49,623.97 $0.00 $49,623.97 $376.03
FY23 BUILDING SYSTEMS CIP $8,639,286.00 $8,253,095.27 $234,501.07 $8,486,596.34 $151,689.66
FY23 EXPANSIONS & RENOV CIP $5,833,103.00 $5,535,779.94 $273,073.47 $5,786,054.41 $24,249.59
FY23 FURNITURE & EQUIPMENT CIP $275,000.00 $275,000.00 $0.00 $275,000.00 $0.00
FY23 PAINTING CIP $714,000.00 $704,600.00 $0.00 $704,600.00 $9,400.00
FY23 ROOFING CIP $1,870,000.00 $1,634,370.74 $5,057.32 $1,639,428.06 $230,571.94
FY23 VEHICLES & EQUIPMENT CIP $461,031.00 $461,031.00 $0.00 $461,031.00 $0.00
FY24 ADA PROJECTS CIP $144,900.10 $143,985.98 $0.00 $143,985.98 $914.12
FY24 BAND UNIFORMS & EQUIP CIP $50,000.00 $49,816.20 $0.00 $49,816.20 $183.80
FY24 BUILDING SYSTEMS CIP $8,598,550.00 $5,044,850.44 $698,238.66 $5,733,016.99 $2,855,460.90
EAST UNION MIDDLE DESIGN CIP $2,721,015.00 $1,367,894.59 $517,425.23 $1,885,319.82 $835,695.18
FY24 EXPANSION & RENOVATIONS CIP $4,719,548.00 $2,945,137.69 $335,377.26 $3,280,514.95 $1,439,033.05
FY24 FURNITURE & EQUIPMENT CIP $120,750.00 $66,388.46 $0.00 $66,388.46 $54,361.54
MARVIN RIDGE HIGH HVAC CONTROLS CIP $1,129,013.00 $364,824.15 $21,438.90 $279,511.32 $742,749.95
FY24 PAINTING CIP $1,298,325.00 $1,082,354.51 $0.00 $1,082,354.51 $215,970.49
FY24 ROOFING CIP $2,307,946.00 $1,247,923.45 $372,936.30 $1,620,859.75 $687,086.25
FY24 SAFETY & SECURITY CIP $505,943.00 $391,520.94 $19,049.62 $410,570.56 $95,372.44
FY24 TRANSPORTATION VEH & EQUIP CIP $421,000.00 $421,000.00 $0.00 $421,000.00 $0.00
FY24 VEHICLES & EQUIPMENT CIP $970,043.00 $956,694.37 $2,983.15 $959,677.52 $10,365.48
FY25 BAND UNIFORMS & EQUIP CIP $50,000.00 $49,998.03 $0.00 $49,998.03 $1.97
FY25 BUILDING SYSTEMS CIP $3,332,600.00 $1,476,805.61 $340,224.48 $1,756,180.09 $1,515,569.91
FY25 EXPANSION & RENOVATIONS CIP $4,469,410.00 $2,746,990.35 $188,409.53 $2,935,399.88 $1,534,010.12
FY25 FURNITURE & EQUIPMENT CIP $2,500,000.00 $710,285.35 $434,203.09 $1,093,743.70 $1,355,511.56
MARVIN RIDGE HIGH CHILLERS CIP $2,640,000.00 $1,849,185.91 $111,381.36 $1,958,667.27 $679,432.73
FY25 SAFETY & SECURITY CIP $468,600.00 $384,188.11 $0.00 $384,188.11 $84,411.89
FY25 VEHICLES & EQUIPMENT CIP $3,020,425.00 $2,836,950.69 $177,060.36 $3,014,011.05 $6,413.95
FY26 VEHICLES & EQUIPMENT CIP $0.00 $5,344.52 $0.00 $5,344.52 ($5,344.52)
LAPTOP LEASES CIP $13,163,359.75 $12,854,718.83 $2,338,467.13 $15,193,185.96 ($2,029,826.21)
FY26 LAPTOPS CIP $4,490,753.00 $1,626,111.48 $2,483,636.09 $4,109,747.57 $381,005.43
FY26 BAND CIP $50,000.00 $0.00 $49,999.98 $49,999.98 $0.02
FY26 SCH NUTRITION CIP $250,000.00 $0.00 $0.00 $0.00 $250,000.00
FY26 SPEC PROJ/ALT FUNDING CIP $607,000.00 $0.00 $0.00 $0.00 $607,000.00
FY26 BUILDING SYSTEMS CIP $8,097,375.00 $0.00 $43,725.00 $43,725.00 $8,053,650.00
FY26 EXPANSIONS & RENOV CIP $1,577,000.00 $0.00 $0.00 $0.00 $1,577,000.00
FY26 CAPITAL VEH.EQU CIP $783,000.00 346,358.59 293,806.34 $640,164.93 $142,835.07
FY26 TRANS VEH.EQ CIP $560,000.00 $554,148.73 $0.00 $554,148.73 $5,851.27
FY26 PAINTING CIP $1,298,838.00 $0.00 $0.00 $0.00 $1,298,838.00
FY26 ROOFING CIP $3,500,000.00 $0.00 $0.00 $0.00 $3,500,000.00
FY26 SAFETY & SECURITY CIP $194,063.00 $0.00 $42,061.95 $42,061.95 $152,001.05
STATE CAPITAL IMPROVEMENT FUNDS $1,800,000.00 $1,811,043.62 $0.00 $1,811,043.62 ($11,043.62)
74
PURPOSE /OBJECT SCHOOL EXPENSE GRANT NUTRITION PROGRAM REVENUE GRAND
FUNCTION CODE DESCRIPTION FUND FUND FUND FUND FUND FUND TOTAL
111 SUPERINTENDENT 1 1
6900 Policy, Leadership and Public Relations Services 1 1
113 DIRECTOR/SUPERVISOR 3 22 1 26
5500 Co-Curricular Services 2 2
6100 Support and Development Services 8 8
6100 Support and Development Services 1 1
6200 Special Population Support and Development Services 1 2 3
6300 Alternative Programs and Services Support and Development Services 1 1
6400 Technology Support Services 3 3
6500 Operational Support Services 1 1
6500 Operational Support Services 1 1
6600 Financial and Human Resource Services 1 1
6800 System-Wide Pupil Support Services 1 1
6900 Policy, Leadership and Public Relations Services 2 2
7100 Community Services 1 1
7200 Nutrition Services 1 1
114 PRINCIPAL 52 1 53
5400 School Leadership Services 52 1 53
115 FINANCE OFFICER 1 1
6600 Financial and Human Resource Services 1 1
116 ASSISTANT PRINCIPAL(NON TEACH)44 45 89
5400 School Leadership Services 44 45 89
117 ASSISTANT PRINCIPAL-OTH ASSIGN 3 5 8
5400 School Leadership Services 3 5 8
118 ASSISTANT SUPERINTENDENT 2 3 5
6600 Financial and Human Resource Services 1 1
6900 Policy, Leadership and Public Relations Services 2 2 4
121 TEACHER 2188 19 76 8 2291
5100 Regular Instructions Services 1416 18 6 1440
5100 Regular Instructions Services 1 1
5100 Regular Instructions Services 167 167
5100 Regular Instructions Services 13 13
5100 Regular Instructions Services 123 123
5100 Regular Instructions Services 118 118
5100 Regular Instructions Services 56 56
5200 Special Populations Services 164 45 2 211
5200 Special Populations Services 21 2 23
5200 Special Populations Services 47 47
5200 Special Populations Services 46 46
5300 Alternative Programs and Services 17 17
5300 Alternative Programs and Services 14 14
5300 Alternative Programs and Services 9 6 15
122 INTERIM TEACHER 8 8
5100 Regular Instructions Services 8 8
123 JROTC TEACHER 11 11
5100 Regular Instructions Services 11 11
124 FOREIGN EXCHANGE (VIF)116 116
5100 Regular Instructions Services 20 20
5100 Regular Instructions Services 90 90
5200 Special Populations Services 5 5
5200 Special Populations Services 1 1
127 MASTER TEACHER 11 1 12
5100 Regular Instructions Services 11 1 12
131 INSTRUCTIONAL SUPPORT I 195 33 3 5 236
5100 Regular Instructions Services 10 10
5200 Special Populations Services 5 1 6
5200 Special Populations Services 2 1 3
5300 Alternative Programs and Services 5 5 10
5300 Alternative Programs and Services 2 2
5800 School-Based Support Services 42 5 47
5800 School-Based Support Services 84 22 1 2 109
5800 School-Based Support Services 47 2 49
132 INSTRUCTIONAL SUPPORT II 41 2 1 44
5200 Special Populations Services 40 2 42
5200 Special Populations Services 1 1 2
133 PSYCHOLOGIST 16 16
5200 Special Populations Services 16 16
135 INSTRUCTIONAL FACILITATORS 40 10 1 4 55
5100 Regular Instructions Services 23 10 33
5100 Regular Instructions Services 4 4
5200 Special Populations Services 8 8
5200 Special Populations Services 2 2
5200 Special Populations Services 3 3
5300 Alternative Programs and Services 4 4
5800 School-Based Support Services 1 1
142 TEACHER ASSISTANT - NCLB 277 243 55 7 582
5100 Regular Instructions Services 20 230 250
5200 Special Populations Services 217 34 251
5200 Special Populations Services 30 7 37
5200 Special Populations Services 2 1 3
75
5300 Alternative Programs and Services 6 13 19
5300 Alternative Programs and Services 6 6
5300 Alternative Programs and Services 7 7 14
5800 School-Based Support Services 2 2
143 TUTOR 25 65 21 111
5300 Alternative Programs and Services 25 65 21 111
144 INTERPRETER, BRAILLIST, TRANSL 6 4 4 14
5200 Special Populations Services 6 2 8
5200 Special Populations Services 2 2
5300 Alternative Programs and Services 4 4
145 THERAPIST 25 5 30
5800 School-Based Support Services 25 5 30
146 SPECIALIST (SCHOOL BASED)22 17 12 2 53
5200 Special Populations Services 2 1 3
5200 Special Populations Services 2 2
5200 Special Populations Services 1 1
5300 Alternative Programs and Services 17 10 27
5300 Alternative Programs and Services 7 7
5800 School-Based Support Services 1 1
5800 School-Based Support Services 1 1
5800 School-Based Support Services 4 4
5800 School-Based Support Services 1 2 3
5800 School-Based Support Services 4 4
147 MONITOR 64 1 65
5800 School-Based Support Services 1 1
6500 Operational Support Services 64 64
151 OFFICE SUPPORT 18 182 3 5 3 211
5400 School Leadership Services 4 47 51
5400 School Leadership Services 5 51 56
5800 School-Based Support Services 8 42 50
5800 School-Based Support Services 10 10
6100 Support and Development Services 9 9
6100 Support and Development Services 1 1
6200 Special Population Support and Development Services 1 3 4
6500 Operational Support Services 1 1
6500 Operational Support Services 1 1
6600 Financial and Human Resource Services 11 11
6600 Financial and Human Resource Services 1 1
6800 System-Wide Pupil Support Services 1 1
6900 Policy, Leadership and Public Relations Services
6900 Policy, Leadership and Public Relations Services 1 1
6900 Policy, Leadership and Public Relations Services 5 5
6900 Policy, Leadership and Public Relations Services 1 1
7100 Community Services 3 3
7200 Nutrition Services 5 5
152 TECHNICIAN 41 41
5800 School-Based Support Services 1 1
6400 Technology Support Services 40 40
6700 Accountability Services
153 ADMINISTRATIVE SPECIALIST 58 2 7 1 68
5800 School-Based Support Services 13 13
6100 Support and Development Services 5 5
6100 Support and Development Services 1 1
6300 Alternative Programs and Services Support and Development Services 2 2
6500 Operational Support Services 1 1
6600 Financial and Human Resource Services 11 11
6600 Financial and Human Resource Services 2 2
6600 Financial and Human Resource Services 1 1
6600 Financial and Human Resource Services 13 13
6600 Financial and Human Resource Services 1 1
6700 Accountability Services 1 1
6800 System-Wide Pupil Support Services 5 5
6900 Policy, Leadership and Public Relations Services 1 1
6900 Policy, Leadership and Public Relations Services 3 3
7100 Community Services 1 1
7200 Nutrition Services 7 7
171 DRIVER 237 5 242
6500 Operational Support Services 237 5 242
173 CUSTODIAN 247 247
6500 Operational Support Services 247 247
7100 Community Services
174 CAFETERIA WORKER 196 196
7200 Nutrition Services 196 196
175 SKILLED TRADES 44 128 1 1 174
6500 Operational Support Services 44 20 64
6500 Operational Support Services 108 1 109
7200 Nutrition Services 1 1
176 MANAGER 51 11 62
7100 Community Services 11 11
7200 Nutrition Services 51 51
178 DAY CARE/BEFORE/AFTER SCH CARE 58 58
7100 Community Services 58 58
76
GRAND TOTAL BY FUND 3678 892 179 260 74 43 5126
77
Union County Public Schools
40th Day Erollment
10/21/25
Student Name KG 1st 2nd 3rd 4th 5th 6th 7th 8th 9th 10th 11th 12th 13th Total
Antioch Elementary 111 111 122 146 155 151 0 0 0 0 0 0 0 0 796
Benton Heights Elementary School of the Arts 70 69 77 70 71 68 0 0 0 0 0 0 0 0 425
East Elementary 59 61 66 61 68 67 0 0 0 0 0 0 0 0 382
Fairview Elementary School 73 59 50 80 71 61 0 0 0 0 0 0 0 0 394
Hemby Bridge Elementary School 60 63 85 82 76 100 0 0 0 0 0 0 0 0 466
Indian Trail Elementary School 102 91 122 105 103 105 0 0 0 0 0 0 0 0 628
Kensington Elementary School 101 108 114 131 187 183 0 0 0 0 0 0 0 0 824
Marshville Elementary School 67 66 80 58 58 71 0 0 0 0 0 0 0 0 400
Marvin Elementary School 72 77 93 105 131 142 0 0 0 0 0 0 0 0 620
New Salem Elementary School 46 44 40 35 44 48 0 0 0 0 0 0 0 0 257
New Town Elementary 72 98 102 119 111 136 0 0 0 0 0 0 0 0 638
Poplin Elementary School 91 106 125 142 129 125 0 0 0 0 0 0 0 0 718
Porter Ridge Elementary School 106 110 116 111 144 126 0 0 0 0 0 0 0 0 713
Prospect Elementary School 69 77 61 65 56 62 0 0 0 0 0 0 0 0 390
Rea View Elementary 86 96 103 93 118 116 0 0 0 0 0 0 0 0 612
Rock Rest Elementary School 69 40 78 66 68 63 0 0 0 0 0 0 0 0 384
Rocky River Elementary 84 84 82 101 88 98 0 0 0 0 0 0 0 0 537
Sandy Ridge Elementary School 54 55 73 88 97 111 0 0 0 0 0 0 0 0 478
Sardis Elementary School 64 82 81 67 92 68 0 0 0 0 0 0 0 0 454
Shiloh Valley Elementary School 0 0 0 202 197 157 0 0 0 0 0 0 0 0 556
Shiloh Valley Primary School 164 143 189 0 0 0 0 0 0 0 0 0 0 0 496
Stallings Elementary School 121 118 123 137 144 128 0 0 0 0 0 0 0 0 771
Union Elementary School 56 45 50 37 43 60 0 0 0 0 0 0 0 0 291
Unionville Elementary School 98 89 117 110 135 96 0 0 0 0 0 0 0 0 645
Walter Bickett Education Center 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Walter Bickett Elementary School 59 71 81 66 90 87 0 0 0 0 0 0 0 0 454
Waxhaw Elementary School 81 93 94 96 105 107 0 0 0 0 0 0 0 0 576
Weddington Elementary School 66 84 108 103 101 143 0 0 0 0 0 0 0 0 605
Wesley Chapel Elementary School 95 96 112 149 125 134 0 0 0 0 0 0 0 0 711
Western Union Elementary School 79 56 86 95 91 95 0 0 0 0 0 0 0 0 502
Wingate Elementary School 73 62 66 62 70 58 0 0 0 0 0 0 0 0 391
Elementary Total 2348 2354 2696 2782 2968 2966 0 0 0 0 0 0 0 0 16114
Cuthbertson Middle School 0 0 0 0 0 0 413 418 447 0 0 0 0 0 1278
East Union Middle School 0 0 0 0 0 0 205 207 245 0 0 0 0 0 657
Health Sciences Academy at Monroe Middle 0 0 0 0 0 0 223 255 285 0 0 0 0 0 763
Marvin Ridge Middle School 0 0 0 0 0 0 392 405 453 0 0 0 0 0 1250
Parkwood Middle School 0 0 0 0 0 0 267 307 295 0 0 0 0 0 869
Piedmont Middle School 0 0 0 0 0 0 312 296 291 0 0 0 0 0 899
Porter Ridge Middle School 0 0 0 0 0 0 482 501 476 0 0 0 0 0 1459
Sun Valley Middle School 0 0 0 0 0 0 327 304 311 0 0 0 0 0 942
Weddington Middle School 0 0 0 0 0 0 436 424 451 0 0 0 0 0 1311
Middle Totall 0 0 0 0 0 0 3057 3117 3254 0 0 0 0 0 9428
Central Academy of Technology and Arts 0 0 0 0 0 0 0 0 0 219 229 220 217 0 885
Cuthbertson High School 0 0 0 0 0 0 0 0 0 461 438 433 472 0 1804
Forest Hills High School 0 0 0 0 0 0 0 0 0 266 230 248 187 0 931
Marvin Ridge High School 0 0 0 0 0 0 0 0 0 465 462 503 503 0 1933
Monroe High School 0 0 0 0 0 0 0 0 0 364 344 289 184 0 1181
Parkwood High School 0 0 0 0 0 0 0 0 0 265 286 272 243 0 1066
Piedmont High School 0 0 0 0 0 0 0 0 0 365 280 316 293 0 1254
Porter Ridge High School 0 0 0 0 0 0 0 0 0 512 448 401 420 0 1781
South Providence 0 0 0 0 0 0 3 12 16 24 7 10 2 0 74
Sun Valley High School 0 0 0 0 0 0 0 0 0 295 305 301 331 0 1232
Union County Early College 0 0 0 0 0 0 0 0 0 76 85 75 63 29 328
Weddington High School 0 0 0 0 0 0 0 0 0 475 507 479 441 0 1902
Wolfe School 0 0 0 0 0 0 7 7 6 12 8 15 55 0 110
High Total 0 0 0 0 0 0 10 19 22 3799 3629 3562 3411 29 14481
District Total 40023
78
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-094 Agenda Date:2/17/2026
TITLE:..title
Union EMS Quarterly Financial Statements
INFORMATION CONTACT:
Beverly Liles, Finance, Director, 704-283-3675
ACTION REQUESTED:
None - Information Only.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
Union EMS provides unaudited quarterly reports and an annual audited financial report to the County
as required by contract terms.
FINANCIAL IMPACT:
None.
Union County, NC Printed on 2/3/2026Page 1 of 1
powered by Legistar™79
1403 Dove St • P.O. Box 633 • Monroe, NC 28111 • 980-993-7600 • Fax: 704-226-2000
Union Emergency Medical Services
January 23, 2026
Mr. Brian Matthews, County Manager
Union County
500 North Main St., Suite 901
Monroe N.C. 28112
Mr. Matthews,
In accordance with the Union EMS agreement, enclosed are the unaudited financial statements
and the detailed schedules on receivables and liabilities for the period ending December 31,
2025. Please keep in mind when reviewing these statements and schedules that they are
prepared on a modified accrual basis. Therefore, there will be timing difference from this
basis as compared to a cash basis.
If you have any questions, please contact me at tina.hampton@atriumhealth.org.
Sincerely,
Tina Hampton
Director, Financial Services, Atrium Health
CC: Denise White, VP, Facility Executive & Chief Nurse Executive, Atrium Health
Kim LaPointe, Area VP Financial Operations NSW Charlotte
David Hyatt, Director, EMS
Beverly Liles, Finance Director
Blake Hart, Budget Director
Patrick Niland, Assistant County Manager
80
PAGE
1.UNAUDITED STATEMENTS OF ASSETS AND LIABILITIES
2.UNAUDITED COMPARATIVE STATEMENTS OF OPERATIONS
3.UNAUDITED STATEMENTS OF SOURCES AND USES OF CASH
4.ACCOUNT RECEIVABLE AND ACCOUNTS PAYABLE ANALYSIS
5.SCHEDULE OF EXCESS CASH AVAILABLE
Union Emergency Medical Services
QUARTERLY UNAUDITED FINANCIAL REPORTS
AS OF DECEMBER 31, 2025
81
UNION EMERGENCY MEDICAL SERVICES
Statements of Assets and Liabilities
December 31, 2025
ASSETS
$
CURRENT ASSETS December 2025 June 2025 CHANGE
Cash and cash equivalents 5,751,864 5,727,978 $23,886
Patient accounts receivable - net 1,434,963 1,676,836 ($241,873)
Other accounts receivable 84,013 14,858 $69,155
TOTAL CURRENT ASSETS 7,270,840 7,419,672 (148,832)
TOTAL ASSETS $7,270,840 $7,419,672 ($148,832)
LIABILITIES AND FUND BALANCE
CURRENT LIABILITIES
Accounts payable $1,720,949 $2,411,102 ($690,153)
Salaries and Wages Payable 1,600,936 995,009 $605,927
Curr Port LTD - Notes Payable - 74,314 (74,314)
Other liabilities and accruals 9,773 57,618 ($47,845)
TOTAL CURRENT LIABILITIES 3,331,658 3,538,043 (206,385)
FUND BALANCE
Unrestricted 3,439,182 3,381,629 57,553
Restricted 500,000 500,000 -
TOTAL FUND BALANCE 3,939,182 3,881,629 57,553
TOTAL LIABILITIES AND FUND BALANCE $7,270,840 $7,419,672 ($148,832)
These statements are prepared on a modified accrual basis and not prepared in accordance with GAAP.
Unaudited Financial Statements
Page 1
82
UNION EMERGENCY MEDICAL SERVICES
COMPARATIVE STATEMENTS OF OPERATIONS
For the Month and Year to Date Ended December 31, 2025
CURRENT MONTH YEAR-TO-DATE
%%
ACTUAL BUDGET CHANGE ACTUAL BUDGET CHANGE
OPERATIONS
OPERATING REVENUE
$477,162 $355,707 34% Basic Life Support Revenue $2,690,228 $2,134,242 26%
513,600 598,601 -14% Advanced Life Support Revenue 3,052,729 3,591,606 -15%
780 801 -3% Other Patient Revenue 3,889 4,806 -19%
190,726 166,090 15% Mileage Revenue 1,052,846 996,540 6%
1,182,268 1,121,199 5% TOTAL PATIENT REVENUE 6,799,692 6,727,194 1%
605,289 493,317 23% TOTAL REVENUE DEDUCTIONS 3,031,047 2,959,901 2%
576,979 627,882 -8%NET PATIENT REVENUE 3,768,645 3,767,293 0%
842,963 842,963 0% County Funding Revenue 5,057,778 5,057,778 0%
1,991 2,935 -32%OTHER OPERATING REVENUE 42,154 17,610 139%
1,421,933 1,473,780 -4% TOTAL OPERATING REVENUE 8,868,577 8,842,681 0%
OPERATING EXPENSES
921,159 857,129 7% Salaries & Wages 5,183,193 5,142,774 1%
175,378 293,436 -40% Benefits 1,324,626 1,760,616 -25%
1,096,537 1,150,565 -5% TOTAL PERSONNEL 6,507,819 6,903,390 -6%
63,442 64,921 -2% Supplies 450,587 389,526 16%
38,201 39,590 -4% Professional Fees 253,988 237,540 7%
14,996 44,600 -66% Purchased Services 239,931 267,601 -10%
49,108 37,290 32% Insurance 249,857 223,740 12%
13,193 3,413 287% Utilities 34,574 20,478 69%
204,791 133,401 54% Other Operating Expense 771,325 800,406 -4%
1,480,268 1,473,780 0%TOTAL OPERATING EXPENSES 8,508,081 8,842,681 -4%
(58,335)- -100% RESULTS OF OPERATIONS 360,496 - 100%
NON-OPERATING REVENUE (EXPENSE)
1,572 - 100% Interest Income 28,801 - 100%
- - 0% Interest Expense (1,931)- -100%
1,572 - 100%TOTAL NON-OPERATING REVENUE (EXPENSE)26,870 - 100%
CAPITAL
REVENUE
- 44,410 -100%County Funding - 266,460 -100%
EXPENSES
- - 0%Proceeds from Sale/Disposal of Fixed Assets 38,890 - 100%
(116,813) - -100%Equipment (116,813) - -100%
(197,268) (44,410) 344%Vehicles (251,890) (266,460) -5%
(314,081) (44,410) 607%Capital Expenses Total (329,813) (266,460) 24%
(314,081) - -100%TOTAL CAPITAL MARGIN (329,813)- -100%
TOTAL MARGIN
(370,844) - -100% TOTAL MARGIN $57,553 - 100%
1,560 1,480 5%TRIPS 9,055 8,880 2%
These statements are prepared on a modified accrual basis and not prepared in accordance with GAAP.
STATISTICS
Unaudited Financial Statements Page 2 83
UNION EMERGENCY MEDICAL SERVICES
Statements of Sources and Uses of Cash
For the Year to Date Ended December 31, 2025
Y-T-D FY 2026
CASH FLOWS FROM OPERATING ACTIVITIES
Cash Received from Patients 4,277,925
Cash Received from Union County 5,057,778
Cash Paid for Goods and Services (3,902,926)
Cash Paid to Employees for Services (5,034,599)
.
Net Cash Provided by Operating Activities 398,178
CASH FLOWS FROM CAPITAL AND RELATING
FINANCING ACTIVITIES
Purchases of Property and Equipment (368,703)
Proceeds/(Payments) from Notes Payable (74,314)
Proceeds for Sale of Fixed Assets 38,890
Net Cash Used in Capital and Related Financing Activities (404,127)
CASH FLOWS FROM INVESTING ACTIVITIES
Interest Income 31,766
Interest Expense (1,931)
Net Cash Provided by Investing Activities 29,835
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 23,886
Cash and Equivalents at Beginning of Year 5,727,978
CASH AND CASH EQUIVALENTS - December 31, 2025 5,751,864
RECONCILIATION OF OPERATING INCOME TO NET
CASH PROVIDED BY OPERATING ACTIVITIES
Operating Income $360,496
Adjustments to Reconcile Operating Income to Cash
Provided by Operating Activities:
(Increase) Decrease in Patient Account Receivable, Net 241,873
Change in Other Operating Assets and Liabilities (204,191)
Net Cash Provided by Operating Activities 398,178
These statements are prepared on a modified accrual basis and not prepared in accordance with GAAP.
Unaudited Financial Statements Page 3 84
0-30 31-60 61-90 91-120 over 120 Total
Gross Patient A/R $1,536,427 $289,590 $471,143 $187,307 $1,269,110 $3,753,577
Other A/R $84,014 $0 $0 $0 $0 $84,014
Total Receivables $1,620,441 $289,590 $471,143 $187,307 $1,269,110 $3,837,591
Allowance ($2,318,615)
Net Receivables $1,518,976
Total adjusted
Total Collection
Billed Rate
Quarter Ending September 2025 $3,464,703 58%
Quarter Ending December 2025 $3,334,989 63%
Quarter Ending March 2026 $0 0%
Quarter Ending June 2026 $0 0%
Fiscal Year to Date $6,799,692 60%
0-30 31-60 61-90 91-120 over 120 Total
Vendor Payables $1,720,949 $0 $0 $0 $0 $1,720,949
Accrued Payables $1,600,936 $0 $0 $0 $0 $1,600,936
Current Portion of Notes Payable $0 $0 $0 $0 $0 $0
Other Liabilities $9,773 $0 $0 $0 $0 $9,773
Total Liabilities $3,331,658 $0 $0 $0 $0 $3,331,658
Union Emergency Medical Services
DECEMBER 2025
Aging of Payables
Quarterly Report on Payables
Quarterly Report on Receivables
Aging of Receivables
Collection Rates
Page 4
85
UNION EMS
EXCESS CASH AVAILABLE
Cash & Cash Equivalents $5,751,864
Less:
Accounts Payable 1,720,949
Salaries & Wages Payable 1,600,936
Other Liabilities & Accruals 9,773
TOTAL LIABILITIES 3,331,658
Net Cash from Operations $2,420,206
Less: Restricted Fund Balance 500,000
Excess Cash Available Before Capital Committed $1,920,206
2025/2026 Capital Requests:
Included in Budget $532,918
REMAINDER Approved from Excess Funds
BUDGETED CAPITAL:
Ambulance - New Builds (Chassis Included) (3)($1,042,626)
Stryker Power Load (3)($224,320)
Zoll Auto Pulse (3)($68,217)
Stair Chair (3)($17,100)
Radios: Truck (3)($25,215)
Radios: Handheld (3)($49,119)
Other Misc Equipment ($34,347)
Chassis (2)($146,000)
UTV with Trailer ($66,150)
EXCESS CASH AVAILABLE $780,030
For the Month and Year to Date Ended December 31, 2025
Page 5
86
Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-097 Agenda Date:2/17/2026
TITLE:..title
Grant Application - United States Department of Transportation (USDOT) Better Utilizing Investments
to Leverage Development (BUILD) Grant for Critical Intersection Program
INFORMATION CONTACT:
Bjorn E. Hansen, Planning Department, Senior Planner- Long Range Planning, 704-283-3690
ACTION REQUESTED:
1) Authorize staff to work with Monroe, Mineral Springs, and NCDOT to submit grant application, and
2) commit $XXX in Critical Intersection Program funds to the grant application budget.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
On December 15, 2025, the US Department of Transportation released a notice of funding
opportunity for transportation grants, focused on safety, quality of life, mobility and community
connectivity, and economic competitiveness. Projects in qualified opportunity zones, areas of
persistent poverty, historically disadvantaged communities, or rural areas are also encouraged. Staff
identified several critical intersections for consideration in a grant application. Two intersections, NC
75 and Potter in Mineral Springs, and Franklin and Johnson in Monroe, are recommended for
inclusion in a grant. Applications are due to the USDOT by February 24, 2026.
Administration: The NCDOT has agreed to oversee the projects in exchange for an administration
fee, which is charged for similar projects.
Scope: The proposed improvements are consist with designs approved by the municipalities and
County in 2021 (Mineral Springs) and 2025 (Monroe).
Cost: The cost of the two intersections is $XXX.
FINANCIAL IMPACT:
$XXX in Critical Intersection Program funds, expected to be spent through 2035.
Union County, NC Printed on 2/3/2026Page 1 of 1
powered by Legistar™87
FY 2026 Notice of Funding Opportunity
Better Utilizing Investments to Leverage Development (BUILD) Grant Program
Office of the Secretary
U.S. Department of Transportation (DOT)
Table of Contents
A. Basic Information.................................................................................................................. 3
1. FY 2026 BUILD Round ...................................................................................................... 4
2. Changes from the FY 2025 NOFO ..................................................................................... 5
B. Eligibility ................................................................................................................................ 6
1. Eligible Applicants .............................................................................................................. 6
2. Minimum Funding Request For Capital Projects ............................................................... 6
3. Application Limit ................................................................................................................ 7
4. Cost Sharing ........................................................................................................................ 7
5. Pre-Award Authority ........................................................................................................... 8
6. Location Designations ........................................................................................................ 8
7. Eligible Projects ................................................................................................................ 10
8. Project Components ...........................................................................................................11
9. Reduced Awards ................................................................................................................ 12
10. Previous BUILD/BUILD/TIGER Recipients ............................................................... 12
C. Program Description .......................................................................................................... 12
1. Program History and Authorization .................................................................................. 12
2. Program Goals and Objectives.......................................................................................... 12
3. Restrictions on Funding .................................................................................................... 12
4. Availability of Funds ......................................................................................................... 13
5. Performance Goals ............................................................................................................ 13
6. Previous Awards ................................................................................................................ 13
D. Application Content and Format ...................................................................................... 14
1. Standard Form 424 ............................................................................................................ 14
2. Key Information Questions ............................................................................................... 15
3. Project Description File .................................................................................................... 16
4. Project Location File ......................................................................................................... 17
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5. Project Budget Files .......................................................................................................... 17
6. Merit Criteria File ............................................................................................................. 19
7. Project Readiness File ....................................................................................................... 19
8. Cost effectiveness review: Benefit-Cost Analysis ............................................................ 23
E. Submission Requirements and Deadline .......................................................................... 24
1. Address to Request Application Package ......................................................................... 24
2. Unique Entity Identifier (UEI) and System for Award Management (SAM) ................... 24
3. Submission Deadline ........................................................................................................ 25
4. Intergovernmental Review ................................................................................................ 25
5. Compliance with Section 508 of the Rehabilitation Act of 1973 ..................................... 25
F. Application Review Information ....................................................................................... 26
1. Criteria .............................................................................................................................. 26
2. Review and Selection Process .......................................................................................... 42
G. Award Notices ...................................................................................................................... 45
1. How Project Selections Are Announced ........................................................................... 45
2. Announcement Dates ........................................................................................................ 45
3. Pre-Award Costs ............................................................................................................... 46
4. Reimbursable Program...................................................................................................... 46
H. Post-Award Requirements and Administration ............................................................... 46
1. Administrative and National Policy Requirements........................................................... 46
2. Reporting........................................................................................................................... 49
I. Federal Awarding Agency Contact(s) ................................................................................ 50
J. Other Information .............................................................................................................. 51
1. Protection of Confidential Business Information ............................................................. 51
2. Publication and Sharing of Application Information ........................................................ 51
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A. BASIC INFORMATION
The Office of the Secretary (OST) announces the intention to hold one round of selections under
the FY 2026 Better Utilizing Investments to Leverage Development (BUILD) Grant Notice of
Funding Opportunity (NOFO).
Basic Information: Better Utilizing Investments to Leverage Development (BUILD)
Announcement
Type Notice of Funding Opportunity
Funding
Opportunity Title FY 2026 National Infrastructure Investments
Funding
Opportunity
Number
DTOS59-26-RA-BUILD
Assistance
Listing Number 20.933
Objective The goal of the program is to fund projects that will have a significant
local or regional impact and improve transportation infrastructure.
Program
Overview
BUILD grants will be awarded on a competitive basis, per statute,
for planning or constructing surface transportation infrastructure
projects that will improve safety; environmental sustainability;
quality of life; mobility and community connectivity; economic
competitiveness and opportunity including tourism; state of good
repair; partnership and collaboration; and innovation.
Funding At least $1.5 billion in FY 2026 IIJA funds
Minimum
Award Size • $1 million for rural capital projects
• $5 million for urban capital projects
• Planning projects do not have a minimum award size
Maximum
Award Size $25 million
Eligible
Applicants • States and the District of Columbia
• Any territory or possession of the United States
• A unit of local government
• A public agency or publicly chartered authority established by
one or more States
• A special purpose district or public authority with a
transportation function, including a port authority
• A Federally recognized Indian Tribe or a consortium of such
Indian Tribes
• A transit agency
• A multi-State or multijurisdictional group of entities that are
separately eligible
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Eligible
Project Types • highway or bridge projects eligible under title 23;
• public transportation projects eligible under chapter 53 title 49;
• passenger and freight rail transportation projects;
• port infrastructure investments including inland port
infrastructure and land ports of entry;
• the surface transportation components of an airport project
eligible for assistance under part B of subtitle VII;
• project investing in surface transportation facilities located on
Tribal land, the title or maintenance responsibility of which is
vested in the Federal Government;
• projects to replace or rehabilitate a culvert or prevent stormwater
runoff for the purpose of improving habitat for aquatic species
that will advance the goal of the program;
• intermodal projects whose components are otherwise an eligible
project type;
• any other surface transportation infrastructure project that the
Secretary considers to be necessary to advance the goals of the
program
Submission
Requirements and
Deadlines
Applications must be submitted online via Valid Eval no later than 5:00
pm eastern on February 24, 2026.
• Complete instructions on how to apply can be found
at grants.gov and the BUILD program website
• Customer support for Valid Eval can be reached at
support@valideval.com
Selections are expected to be announced no later than June 28, 2026
Prior Awards • For FY 2025 BUILD Round 2, the Department received 815
eligible applications requesting over $10 billion
• 30 projects were awarded a total of $488 million
• Awards were made to projects in 27 states
Awards ranged from $239,000 to $25 million
Agency Contact
Information
Email: BUILDgrants@dot.gov
Website: https://www.transportation.gov/BUILDgrants
Due to the competitive nature of the program, during the application
submittal phase, the Department is unable to accommodate individual
meeting requests to discuss the opportunity or specific project ideas, and
unable to provide individualized guidance or render opinions about the
merit of a specific project.
1. FY 2026 BUILD ROUND
Funding for FY 2026 BUILD Applications
The Department intends to make one round of selections under this NOFO using the $1.5 billion
provided by the Infrastructure Investments and Jobs Act (IIJA) for FY 2026 and will include any
additional funding appropriated for National Infrastructure Investments in an Appropriations Act.
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The Department may also make available through this NOFO funds from recently cancelled or
withdrawn RAISE projects.
2. CHANGES FROM THE FY 2025 NOFO
The FY 2026 BUILD NOFO makes the following changes from the FY 2025 BUILD NOFO:
• There will be one round of project selections for the FY 2026 BUILD grant program.
• FY 2025 BUILD applications designated “Projects of Merit” will not be carried over into
the FY 2026 BUILD competition. Applicants with an FY 2025 BUILD Project of Merit
designation need to submit a new application to be considered under the FY 2026
competition.
• FY 2026 BUILD applications advanced by the Senior Review Team to the Highly Rated
List, but that are not awarded, are automatically designated as “Projects of Merit.”
Projects with this designation will be carried over into FY 2027 BUILD, subject to
authorization and appropriations, and considered by the SRT for advancement to the
Highly Rated List, along with other FY 2027 applications eligible for advancement to the
Highly Rated List.
• Updates Areas of Persistent Poverty to account for the most recent annual Small Area
Income Poverty Estimates as estimated by the Bureau of the Census.
• Project elements and benefits under the merit criteria rating rubric have been updated to
align with Administration priorities and executive orders.
• Changes priority merit criteria to: safety, quality of life, mobility and community
connectivity, and economic competitiveness.
• Changes “Technical Capacity Review” to “Applicant Capacity” and “Environmental Risk
Review” to “Project Risk Review” under the Project Readiness review.
• Conforms to the Department’s Benefit-Cost Analysis ratings of “High,” “Medium-High,”
“Medium,” “Medium-Low,” and “Low” instead of “Positive” and “Negative.
Other selection considerations have been added including: increased cost share, project
readiness, projects located in Qualifying Opportunity Zones, and receiving a previous
TIGER/RAISE/BUILD grant.
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B. ELIGIBILITY
1. ELIGIBLE APPLICANTS
Eligible BUILD grant applicants are:
• States and the District of Columbia
• Any territory or possession of the United States
• A unit of local government
• A public agency or publicly chartered authority established by one or more States
• A special purpose district or public authority with a transportation function, including a
port authority
• A Federally recognized Indian Tribe or a consortium of such Indian Tribes
• A transit agency
• A multi-State or multijurisdictional group of entities that are separately eligible
The following are not eligible BUILD grant applicants:
• Federal agencies
• Non-profits
• Private entities
• Individuals
Multiple states or jurisdictions may submit a joint application, designating a lead applicant as the
primary contact and award recipient. The application should outline each applicant's roles and
responsibilities.
DOT expects the applicant to manage and deliver the project. If the applicant plans to transfer
the award to another agency, this should be stated in the application, along with a
supporting letter from the designated entity.
2. MINIMUM FUNDING REQUEST FOR CAPITAL PROJECTS
Capital Grants Minimum Request
Rural Areas $1 million
Urban Areas $5 million
Applicants submitting capital grant applications for projects located in rural areas must request at
least $1 million in BUILD funding. Applicants submitting capital grant applications for projects
located in urban areas must request at least $5 million in BUILD funding. Failure to request the
minimum funding amount for a capital grant application will result in the application
being ineligible.
There is no minimum funding request requirement for planning grant applications.
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3. APPLICATION LIMIT
Each applicant can submit up to three applications. Unrelated project components should not
be combined in one application to meet this limit. If an applicant submits more than three
applications, only the first three will be considered.
4. COST SHARING
Cost sharing means the portion of the project’s cost that is not paid by Federal funds. Cost share
funds are typically stated as a percentage of the total project cost. The Department considers an
application’s Federal share to:
• confirm eligibility; and
• may consider it as a competitive selection factor
Project Location Cost Share Requirement
Urban Up to 80% Federal Funding
Rural
Up to 100% Federal Funding Area of Persistent Poverty
Historically Disadvantaged Community
The Federal share for BUILD grant projects shall not exceed 80 percent unless the project
receives one of the following location designations (see Location Designations for definitions):
• Rural
• Area of Persistent Poverty (APP) / Historically Disadvantaged Community (HDC)
Applicants with projects located in one of the designated areas above are eligible to fund the
project up to 100 percent with Federal funding. Projects located in an urban area, that are not
designated APP/HDC, that have more than 80 percent federal funding will be ineligible.
Applicants should use the following equation when determining the cost share for their project:
(𝑩𝑩𝑩𝑩𝑩𝑩𝑩𝑩𝑩𝑩 𝑮𝑮𝑮𝑮𝑮𝑮𝑮𝑮𝑮𝑮 𝑹𝑹𝑹𝑹𝑹𝑹𝑹𝑹𝑹𝑹𝑹𝑹𝑮𝑮+𝑶𝑶𝑮𝑮𝑶𝑶𝑹𝑹𝑮𝑮 𝑭𝑭𝑹𝑹𝑭𝑭𝑹𝑹𝑮𝑮𝑮𝑮𝑭𝑭 𝑭𝑭𝑹𝑹𝑮𝑮𝑭𝑭𝑹𝑹)𝑻𝑻𝑻𝑻𝑮𝑮𝑮𝑮𝑭𝑭 𝑷𝑷𝑮𝑮𝑻𝑻𝑷𝑷𝑹𝑹𝑷𝑷𝑮𝑮 𝑪𝑪𝑻𝑻𝑹𝑹𝑮𝑮=𝑭𝑭𝑹𝑹𝑭𝑭𝑹𝑹𝑮𝑮𝑮𝑮𝑭𝑭 𝑪𝑪𝑻𝑻𝑹𝑹𝑮𝑮 𝑺𝑺𝑶𝑶𝑮𝑮𝑮𝑮𝑹𝑹
Total Project Cost means the sum of future eligible Federal and non-Federal costs yet to be
incurred.
Eligible sources of non-Federal funds include:
• State funds originating from programs funded by State revenue
• Local funds originating from State or local revenue-funded programs
• Private funds
• Tribal transportation program funds under section 202 of title 23
• Federal lands transportation program funds under section 203 of title 23
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• TIFIA program funds (as defined in section 601(a) of title 23)
• Railroad Rehabilitation and Improvement Financing Program under chapter 224
• Federal credit assistance (if repaid from non-Federal sources)
Toll credits under 23 U.S.C. 120(i) are considered a Federal source under the BUILD program.
Unless otherwise authorized by statute, funds used to satisfy the cost-share requirements of a
different Federal program may not be counted as the cost-share for both the BUILD grant and
another Federal grant program.
Non-Federal funds are subject to the same Federal requirements as BUILD grant funds.
For each project that receives a BUILD grant award, the terms of the award will require the
recipient to complete the project using at least the amount of non-Federal funding that was
specified in the application. If the actual costs of the project are greater than the costs estimated
in the application, the recipient will be responsible for addressing the funding shortfall and
maintaining the level of non-Federal funding stated in the application. If the actual costs of the
project are less than the costs estimated in the application, the Department will generally reduce
the Federal contribution to ensure federal cost share requirements are met.
5. PRE-AWARD AUTHORITY
Unless authorized by the Department in writing after announcement of FY 2026 BUILD awards,
any costs incurred prior to the Department’s obligation of funds for a project (“pre-award
costs”) are ineligible for reimbursement and cost share requirements.1 In general, BUILD
Program funds are administered on a reimbursement basis. Grant recipients will generally be
required to pay project costs upfront using their own funds, and then request reimbursement for
those costs. If a recipient cannot complete a project on reimbursement basis, DOT will—on a
case-by-case basis—consider recipient requests to use alternate payment methods as described in
2 CFR 200.305(b), including advance payments.
6. LOCATION DESIGNATIONS
i. Urban or Rural
Urban and rural definitions differ across DOT programs. For the BUILD program:
• Urban: A project is designated as urban if it is located within (or on the boundary of) a
Census-designated urban area that had a population greater than 200,000 in the 2020
Census.2
1 Pre-award costs are costs incurred after award announcement, but directly pursuant to the negotiation of a grant
agreement where such costs are necessary for efficient and timely performance of the scope of work, as determined
by DOT. Costs incurred under an advance construction (23 U.S.C. 115) authorization before the DOT announces
that a project is selected for a FY 2026 BUILD award cannot be charged to FY 2026 BUILD funds. Likewise, costs
incurred under an FTA Letter of No Prejudice under Chapter 53 of title 49 U.S.C. before the DOT announces that a
project is selected for a FY 2026 BUILD award, cannot be charged to FY 2026 BUILD funds.
2 For the purpose of this NOFO, the definition of urban and rural is based on the 2020 Census-designated urbanized
areas. The Department is required by IIJA to use the most recent decennial census information.
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• Rural: A project is designated as rural if it is located outside a Census-designated urban
area that had a population greater than 200,000 in the 2020 Census.
The Department provides an interactive map to show Census-designated urban areas with
populations greater than 200,000 in the 2020 Census.
A project located in both an urban and a rural area will be designated as urban if the
majority of the project’s costs will be spent in urban areas. Conversely, a project located in
both an urban area and a rural area will be designated as rural if the majority of the project’s
costs will be spent in rural areas. For BUILD planning grants, the location of the project being
planned, prepared, or designed will be used for the urban or rural designation.
Urban and rural designations impact the following aspects of the BUILD program:
• Minimum BUILD funding requirements
• Fundings restrictions
• Cost share
ii. Areas of Persistent Poverty and Historically Disadvantaged Communities
The Department provides an interactive map to show Areas of Persistent Poverty and
Historically Disadvantaged Communities.
Areas of Persistent Poverty (APP) are defined by BUILD statute:
• Any county that has consistently had greater than or equal to 20 percent of the population
living in poverty during the 30-year period preceding November 15, 2021, as measured
by the 1990 and 2000 decennial census and the most recent annual Small Area Income
Poverty Estimates as estimated by the Bureau of the Census
o The FY 2026 BUILD NOFO updated county APP designations to utilize the most
recent annual Small Area Income Poverty Estimates as estimated by the Bureau of the
census.
• Any census tract with a poverty rate of at least 20 percent as measured by the
2014-2018 5-year data series available from the American Community Survey of the
Bureau of the Census
• Any territory or possession of the United States
Historically Disadvantaged Communities (HDC) will use the same definition as APP for
purposes of this NOFO.
iii. Qualified Opportunity Zones
The Department provides more information as well as an interactive map to show Qualified
Opportunity Zones. The Internal Revenue Service (IRS) designates Qualified Opportunity Zones
and maintains a list on the IRS website. The Department may consider prioritizing the selection
of projects located in designated Qualified Opportunity Zones.
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7. ELIGIBLE PROJECTS
i. Capital Projects
Eligible capital projects activities include:
• Highway or bridge projects eligible under title 23, United States Code
• Public transportation projects eligible under chapter 53 of title 49, United States Code
• Passenger and freight rail transportation projects
• Port infrastructure investments (including inland port infrastructure and land ports of
entry)
• The surface transportation components of an airport project eligible for assistance under
part B of subtitle VII of title 49, United States Code 3
• Projects investing in surface transportation facilities that are located on Tribal land and
for which title or maintenance responsibility is vested in the Federal Government
• Projects to replace or rehabilitate a culvert or prevent stormwater runoff for the purpose
of improving habitat for aquatic species while advancing the goals of the BUILD
program
• Intermodal projects whose component parts are otherwise an eligible project type
• Any other surface transportation infrastructure project that the Secretary considers to be
necessary to advance the goals of the program 4
o Public road and non-motorized projects that are not otherwise eligible under title 23,
United States Code
o Surface transportation components of transit-oriented development projects
o Surface transportation components of mobility on-demand projects that expand
access and reduce transportation cost burden
Ineligible projects are:
• Purchasing school buses
• Deploying broadband as a standalone project
• Improving stormwater management as a standalone project
• Creating dedicated facilitates for nursing mothers as a standalone project
• Installing accessible changing tables as a standalone project
• Planning or constructing housing and parks
• Improvements to Federally owned facilities
o Unless the project is investing in surface transportation facilities that are located on
Tribal land and for which title or maintenance responsibility is vested in the Federal
Government
3 Eligible surface transportation components of eligible airport projects are those projects listed in “Appendix P:
Road and Surface Transportation Projects” of the Airport Improvement Program (AIP) handbook. For more details
on airport project eligibility, please see the Frequently Asked Questions on the BUILD website.
4 DOT may award a BUILD grant to pay for the surface transportation components of a broader project that has non-
surface transportation components, and applicants are encouraged to apply for BUILD grants to pay for the surface
transportation components of these projects. However, costs for non-surface transportation components are not
eligible to count as matching funds for the BUILD grant.
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If a project type isn't explicitly listed as eligible or ineligible, applicants should explain its
necessity for advancing the BUILD program goals in their application. The Department will then
determine eligibility individually.
Research, demonstration, or pilot projects are only eligible if they lead to long-term, permanent
surface transportation infrastructure with independent utility as defined in the Project
Components section.
ii. Planning Projects
Eligible planning projects activities include:
• Planning, preparation, design, or engineering of eligible surface transportation capital
projects described in the Capital Projects section that will not result in construction with
FY 2026 BUILD funding.
o Examples include: feasibility studies, benefit-cost analysis, environmental analysis,
permitting, and other pre-construction activities
• Development of master plans, comprehensive plans, transportation corridor plans, and
integrated economic development, land use, housing, and transportation plans
• Planning activities related to the development of a multimodal freight corridor
• Development of port and regional port planning, including State-wide or multi-port
planning within a single jurisdiction or region
• Risk assessments and planning to identify vulnerabilities and address the transportation
system’s ability to withstand probable occurrence or recurrence of an emergency or major
disaster
If an application includes right-of-way acquisition, the project will be considered a capital
project.
8. PROJECT COMPONENTS
An application for a BUILD grant can include multiple components, which may be executed by
different parties. The Department requires all components, whether or not they receive Federal
funding, to be delivered as part of the BUILD project.
Components may be funded individually if they meet the following criteria:
• Independently satisfy minimum award amounts and eligibility requirements.
• Independently align with selection criteria
• Meets National Environmental Policy Act (NEPA) requirements for independent utility –
meaning the component must be a usable improvement on its own and ready for use upon
completion.
Components in a single application must be related. Each component's status should be clearly
outlined, for example, in the project schedule. Applicants should also detail independent
components and their costs separately, showing how each one meets selection criteria and
benefits on its own, in addition to how the full proposal does. Federal funding for some
components might subject others to additional Federal requirements.
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9. REDUCED AWARDS
If selected for award, the Department may decrease the BUILD funding amount from the
applicant’s request if some elements of the project are ineligible or to comply with statutory set
asides such as awarding funding evenly between projects located in rural and urban areas.
10. PREVIOUS BUILD/RAISE/TIGER RECIPIENTS
Previous recipients of a BUILD grant may apply for funding to support additional phases of their
project.5 The application should demonstrate the extent to which the previously funded project
has met estimated project schedules and budget, as well as the ability to realize the benefits
expected for the project. Receiving a previous BUILD/RAISE/TIGER award may impact the
competitiveness of an application under the FY 2026 BUILD competition.
C. PROGRAM DESCRIPTION
1. PROGRAM HISTORY AND AUTHORIZATION
The Better Utilizing Investments to Leverage Development (BUILD) program, previously
known as the Rebuilding American Infrastructure with Sustainability and Equity (RAISE) and
Transportation Investment Generating Economic Recovery (TIGER) discretionary grants, was
established under the American Recovery and Reinvestment Act of 2009 to create jobs and spur
economic recovery through transportation infrastructure investments. The Infrastructure
Investment and Jobs Act (Pub. L. 117-58, November 15, 2021), authorized and appropriated $1.5
billion annually to be awarded by the Department of Transportation (“DOT”) 2022 – FY 2026
for Local and Regional Project Assistance Program Grants under National Infrastructure
Investments to fund eligible surface transportation projects with significant local or regional
impact. As of July 2025, the program has awarded more than $18 billion in 18 rounds to local
governments, Tribes, transit and port authorities, states, and other entities. The program is
codified at 49 U.S.C. 6702.
2. PROGRAM GOALS AND OBJECTIVES
The goal of the BUILD program is to fund eligible surface transportation projects that will have
a significant local or regional impact. The Department seeks to fund projects that advance the
priorities of this Administration as described in DOT’s mission statement, and across executive
orders.
Note, the BUILD program can only fund the surface transportation infrastructure elements
of a project that may also include housing, parks, economic development strategies, etc.
3. RESTRICTIONS ON FUNDING
The Department must comply with the following funding restrictions:
Funding Restriction Amount
5 Includes recipients of grants under former names of the program (Rebuilding American Infrastructure with
Sustainability and Equity (RAISE) and Transportation Investment Generating Economic Recovery (TIGER)).
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Per State No more than 15% which is $225 million
Rural Projects No more than 50% which is $750 million
Urban Projects No more than 50% which is $750 million
Planning Projects At least 5% which is $75 million
Projects Located in Areas of Persistent
Poverty and/or History Disadvantaged
Communities
At least 1% which is $15 million
The Department may retain up to $30 million for oversight and administration of grants.
Additionally, the Department may use up to 20 percent of available funds (or $300 million) to
pay the subsidy and administrative costs of a project receiving credit assistance under the
Transportation Infrastructure Finance and Innovation Act of 1998 (TIFIA) or Railroad
Rehabilitation and Improvement Financing (RRIF) programs. Note, applicants must apply to
both the BUILD program and TIFIA or RRIF loan program to be eligible for the Department to
pay for subsidy and administrative costs associated with credit assistance.
Federal funds awarded under this program may not be used to support or oppose union
organizing, whether directly or as an offset for other funds.
4. AVAILABILITY OF FUNDS
The table below outlines the obligation and expenditure deadlines for FY 2026 IIJA funding.
Fiscal Year Obligation Deadline Expenditure Deadline
FY 2026 September 30, 2030 September 30, 2035
FY 2026 BUILD grant funds must be obligated by September 30, 2030.
• Obligation occurs when a grant recipient and the Department enter into a written grant
agreement after the recipient has satisfied applicable local, State and Federal
requirements.
FY 2026 BUILD funds must be expended by September 30, 2035.
• Expenditure occurs when a recipient is reimbursed for eligible project costs.
• After this date, unexpended funds are no longer available to the project.
5. PERFORMANCE GOALS
BUILD program performance measures can be found on the BUILD website.
6. PREVIOUS AWARDS
Previous program awards can be seen in Fact Sheets on the BUILD website.
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D. APPLICATION CONTENT AND FORMAT
The Department requires the application to include the following files, in this order and with
these specific names:
Information File Name NOFO Section Page Limit
SF-424 SF-424 D.1 N/A
SF-LLL SF-LLL D.1 N/A
Key Information Questions N/A D.2 N/A
Project Description Project Description D.3 5 pages
Project Location File Project Location File D.4 N/A
Project Budget Project Budget D.5 5 pages
Funding Commitment
Documentation Funding Commitments D.5 N/A
Merit Criteria Merit Criteria Narrative D.6 15 pages
Project Readiness Project Readiness D.7 5 pages
Benefit-Cost Analysis Narrative
(capital projects only) BCA Narrative D.8 N/A
Benefit-Cost Analysis
Calculations
(capital projects only)
BCA Calculations D.8 N/A
Letters of Support (Optional) Letters Of Support D.7 N/A
The Department requires application files to be formatted as follows:
• Single-spaced, 12-point standard font with 1-inch margins.
• PDF unless otherwise specified (e.g., project information form in Excel; location files as
Shapefile or KML/KMZ; and BCA calculations in Excel).
Applications should include all necessary information to demonstrate compliance with the
Eligibility section and to meet selection criteria in the Criteria section. Applications must be
complete at submission; the Department may request additional data, but applicants are not
obligated to provide it.
Title page and table of contents are not required, but if included, these parts of the document do
not count against the page limits.
Supporting documents may be included but are not required to be reviewed by evaluators.
Different evaluation teams review the merit criteria, the benefit-cost analysis, budget, and project
readiness files.
The Department expects application files to include the following detailed information:
1. STANDARD FORMS
All applicants must submit the following standard forms:
• SF-424 Application for Federal Assistance
• SF-LLL Disclosure of Lobbying Activities
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If the funding amounts differ between the SF-424 and other application materials, the amount in
the SF-424 will be used as the project budget. Funding amounts must be in whole numbers (no
cents).
2. KEY INFORMATION QUESTIONS
The following questions must be answered in the FY 2026 BUILD application in Valid Eval.
Field Instructions
Unique Entity Identifier Enter the Unique Entity Identifier (UEI). This should be the
same UEI entered on the SF-424. See Section F.2 for how to
obtain a UEI from sam.gov
Project Name Enter a concise descriptive title. This should be the same title
used on the SF-424 and throughout the application.
Project Description Describe the project to be planned or constructed in no more
than 100 words.
BUILD Funding Request Enter the amount of BUILD funds requested. The maximum
request amount is $25 million. The minimum amount for capital
projects in rural areas is $1 million and $5 million in urban
areas.
Other Federal Funding Enter the total amount of other Federal funds committed to the
project.
Non-Federal Funding Enter the total amount of non-Federal funding committed to the
project.
Total Project Cost Enter the total BUILD funding request, other Federal funding,
and non-Federal funding. The Total Project Cost means total
future eligible project costs. Do not include previously
incurred costs.
Project Type Enter the project primary and secondary type.
Construction Start Date Enter the estimated construction start date for the capital
project.
Planning Project Start Date Enter the estimated start date for the planning project.
2020 Census-Designated
Urban Area
Select the Urban Area the project is located or “not located in
an Urban Area” if the project is outside of an Urban Area
Urban or Rural Identify whether the project is located in a rural or urban area.
A project is designated as Urban if it is located in a 2020
Census-designated Urban Area with a population greater than
200,000. If a project is located outside a 2020 Census-
designated Urban Area with a population greater than 200,000,
it is designated Rural.
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Project Zip Code Enter the 5-digit zip code for the project location. If the project
is located in multiple zip codes, identify the zip code in which
most of project costs will occur. Please leave blank if the
project is located in a territory that does not have zip codes.
County Select the county (or equivalent jurisdiction) where the project
is located. If the project is located in multiple counties, identify
the county in which most of project costs will occur.
Additional Counties Identify additional counties or equivalent jurisdictions.
2020 Census Tract(s) Identify the 2020 Census tract(s) the project is located.
Area of Persistent Poverty
and Historically
Disadvantaged Community
Select if the project is located in an Area of Persistent
Poverty/Historically Disadvantaged Community as defined by
statute.
Project Location Latitude Enter the project’s latitudinal coordinate using decimal degrees
(e.g., 38.87586, -77.00365). Note, that latitude is the first
number in the example coordinates.
Project Location Longitude Enter the project’s longitudinal coordinate using decimal
degrees (e.g., 38.87586, -77.00365). Note, that longitudinal is
the second number in the example coordinates.
Qualified Opportunity Zones Select if the project is located in a Qualified Opportunity Zone
(26 U.S. Code § 1400Z-1)
Previous Submission to
BUILD/RAISE/TIGER
If this exact project was submitted in a previous BUILD,
RAISE, or TIGER round, please list the name of the round
(e.g., BUILD 2025, RAISE 2024, etc.)
Private Corporation
Involvement
Does this project involve a private entity or entities that will
receive a direct and predictable financial benefit if the project is
selected for award? This includes, but is not limited to, private
owners of infrastructure facilities being improved and private
freight shippers or carriers directly benefitting from completion
of the proposed project.
Private Corporation Name(s) If this project directly involves or benefits a private corporation,
please list the corporation(s) separated by a comma.
TIFIA or RRIF Is the applicant currently or anticipating applying for
Transportation Infrastructure Finance and Innovation Act
(TIFIA) or Railroad Rehabilitation & Improvement Financing
(RRIF) loans to fund the project?
This form is used to determine applicant and project eligibility.
3. PROJECT DESCRIPTION FILE
This file should include:
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• description of the project to be planned or constructed
• scope of work covering technical and engineering aspects
• current design level
• description of the project location
• map
• “before” and “after” renderings of the project, as appropriate
• transportation challenges project will solve
This file may also include:
• project’s history
• how project fits within the applicant's broader transportation infrastructure investments
4. PROJECT LOCATION FILE
Applicants should submit one of the following file types that detail the project’s location so the
Department can verify location designations: Shapefile (.zip with .shp, .shx, .dbf, and .prj) or
KML/KMZ. Google Earth can be used to create KML/KMZ files. The files should only include
the project's direct physical location, not a broad service area or area of impact.
Accurate location data is crucial as it affects eligibility for the FY 2026 BUILD grants
program.
5. PROJECT BUDGET FILES
This file should describe the budget for the BUILD project using the below table and also
include a narrative section. The budget table should show only future eligible project costs
and should not include previously incurred expenses.
Note: The cost classifications listed above are for example only. Include Cost Classifications
relevant for the project described in the application.
Funding Source [Component 1] [Component 2] Total Funding
BUILD Funds [$XXX] [$XXX] [$XXX]
Other Federal Funds [$XXX] [$XXX] [$XXX]
Non-Federal Funds [$XXX] [$XXX] [$XXX]
Total Project Cost [$XXX] [$XXX] [$XXX]
Note: If there is only a single component, remove “Component 2” column. If there are more
than 2 components, add columns.
Cost Classification BUILD
Funds
Other
Federal Funds
Non-Federal
Funds
Total
Project Cost
Preliminary Engineering [$XXX] [$XXX] [$XXX] [$XXX]
Design [$XXX] [$XXX] [$XXX] [$XXX]
Environmental [$XXX] [$XXX] [$XXX] [$XXX]
Construction [$XXX] [$XXX] [$XXX] [$XXX]
Contingency [$XXX] [$XXX] [$XXX] [$XXX]
Total Funding [$XXX] [$XXX] [$XXX] [$XXX]
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At a minimum, the budget table must show the total project cost by project component and the
following funding sources:
• BUILD funding request
• Other Federal funds
• Non-Federal Funds
Ideally, project budget table(s) will show project components by cost classification, and funding
source. The budget table and narrative must identify the amount, type (e.g., grant, loan, bond,
etc.), and source of all other Federal funds and non-Federal funds included in the budget. The
budget table should demonstrate compliance with the statutory cost share requirements.
Applicants must also include the three tables listed below in their project budget file. The
Department will use these tables to determine where the majority of project costs occur for the
purposes of making APP/HDC, and Urban designations. The total project cost listed in each table
should match the total project cost listed in the budget table above, in the SF-424 and in Key
Information Form. Applicants should reference the BUILD Grant Project Location Verification
mapping tool when filling out the below tables.
2020 Census Tract(s) Project Costs per Census Tract
[XX.XX] $
[XX.XX] $
[XX.XX] $
[XX.XX] $
Total Project Cost: $
Note: Please reference the Census Tracts (2020 Census) layer in the BUILD Grant Project
Location Verification mapping tool. Additional rows may be added if necessary.
Urban and Rural Project Costs
Urban (2020 Census-designated urban area
with a population greater than 200,000)
$
Rural (Located outside of a 2020 Census-
designated urban area with a population
greater than 200,000)
$
Total Project Cost: $
Note: Please reference the Census Designated Urban Areas with Population Greater Than
200,000 (2020 Census) layer in the BUILD Grant Project Location Verification mapping tool.
The budget narrative should include:
• Sources, Uses, and Availability: Provide complete information on how all capital or
planning project funds may be used, their availability, and documented funding
commitments. For example, if a source of funds is available only after a condition is
satisfied, the application should identify that condition and describe the applicant’s
control over whether it is satisfied. Similarly, if a source of funds is available for
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expenditure only during a fixed period, the application should describe that restriction.
Examples of documentation include, but are not limited to, a letter signed by a governing
official or chief financial officer confirming the amount and source of funding, a page or
pages from the Statewide Improvement Program (STIP) or Transportation Improvement
Program (TIP) (please do not include a link to the entire STIP/TIP), a signed city
ordinance, or a county administrator committing previously approved general obligation
bonds.
• Contingency Amount and Plan: Indicate the specific contingency amount included in the
budget to demonstrate there is sufficient funding to cover unanticipated cost increases
and describe a plan to address potential cost overruns.
• Level of Design: Indicate the degree of design completion (e.g., no design, 30, 60, 90
percent design) for which the cost was estimated in the case of a capital project;
• Cost Estimates: Indicate how, when, and by whom project costs were estimated. Cost
estimates should be no older than a year from the application deadline and include an
inflation factor.
• Cost Share: Explain how the project budget satisfies the statutory cost share or non-
federal funds matching requirements shown in the project budget table, if applicable.
6. MERIT CRITERIA FILE
This file should demonstrate how the project aligns with each of the 8 statutory merit criteria
described in the Merit Criteria section by:
• Organizing the narrative in the order the merit criteria are described in the Merit Criteria
section
• Addressing each merit criteria separately by:
o Identifying the bullet(s) from the rubric the project addresses
o Identifying the element(s) of the project that address the bullet(s) from the rubric
o Providing supporting justification using data or descriptive details. Unsupported
claims may harm the application's competitiveness.
Insufficient information to assess any criterion will negatively impact the project rating.
Merit reviewers will focus on this file and will not be required to reference links or the other files
in the application package.
7. PROJECT READINESS FILE
Project readiness describes an applicant’s preparedness to move a proposed project forward once
it receives a BUILD grant. The Project Readiness file should include information that, when
considered with the project budget information, is sufficient for the Department to evaluate
whether the project is reasonably expected to begin the project timely and well in advance the
obligation deadline. For most projects awarded under this NOFO, the obligation deadline will
be September 30, 2030; a smaller subset of funds awarded under this NOFO may have an earlier
obligation deadline, depending on the specific source of funds. To assist the Department’s Project
Readiness Review team, the applicant should provide the information requested on project
schedule, required approvals and permits, NEPA class of action and status, public involvement,
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right-of-way acquisition plans, risk assessment, and risk mitigation strategies. Applicants can see
a general Project Readiness checklist on the Department’s website. The Project Readiness file
should include the sections outlined below. Supporting material that exceeds page limits may be
provided as hyperlinks, attachments, or appendices.
i. Planning and Constructability
Applicants should demonstrate that a project that is required to be included in the relevant State,
metropolitan, and local planning documents has been or will be included in such documents.
• STIP / TIP / TTIP / TAM Plan: Is the project already listed in the STIP, TIP, Tribal
Transportation Improvement Program (TTIP), and/or Transit Asset Management (TAM)
Plan, if applicable? If so, provide links or attachments that show the project listing in the
applicable plans/programs. If the project is not yet listed, describe any coordination that
has/will occur to facilitate listing in the applicable plans/programs and the anticipated
date when listing will occur.
• Consistency with Other Plans: Is your proposal listed in and/or consistent with any other
plans (e.g., the Long-Range Statewide Transportation Plan and/or Metropolitan Long-
Range Plan)? If so, please summarize and provide a link to appropriate project listing.
• Freight Plans: To the extent possible, freight projects should be included in a State
Freight Plan and supported by a State Freight Advisory Committee (49 U.S.C. 70201,
70202), if these exist. Applicants should provide links or other documentation supporting
this consideration such as letters of support from the State DOT if the project is intended
to be included in the State Freight Plan, or results from application of the FHWA Freight
Mobility Trends Tool.
• Property Acquisition / Right-of-Way (ROW): Who is the owner of the existing facility?
Will any new ROW acquisition be required, and if so, from whom? If acquisition will be
required, describe the status and anticipated schedule for the acquisition. Will any special
ROW permits or approvals be needed? If so, please describe.
• Construction Techniques and Phasing: Will the proposed improvements require unique
construction techniques, non-standard project delivery methods (e.g., approaches other
than design-bid-build), and/or phasing? If so, please describe.
ii. Proposed Schedule
• List the completed and/or anticipated dates (calendar month and year, not fiscal year or
quarter) for the following key milestones. Dates provided should reflect a realistic
amount of time to complete each milestone. Ensure that dates provided here are
consistent with dates provided elsewhere in the application.
o Start and end of preliminary design
o Start and end of the NEPA process
o Start and end of obtaining permits/approvals (if required)
o Project listed in STIP, TIP, TTIP, and/or TAM Plan (as applicable)
o Start and end of final design
o Start and end of ROW acquisition (if required)
o Anticipated finalization of BUILD grant agreement (if awarded)
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o Start and end of construction
• Project Development Phases to be Funded with BUILD: Describe the project
development phase(s) proposed to be funded with BUILD funds (if awarded), and
whether BUILD funds are proposed to be used for phases other than ROW acquisition
and construction (e.g., for design, NEPA, etc.). Typically, milestones for establishing the
grant agreement and obligation of funds should be scheduled before any activities/phases
that will use BUILD funds.
iii. NEPA and Permitting
• NEPA Class of Action: List the class of action/type of document that has already been or
will be prepared to comply with the National Environmental Policy Act (NEPA) of 1969,
as amended (e.g., a categorical exclusion, an environmental assessment, an
environmental impact statement, or class of action not yet determined/or anticipated). If
multiple NEPA documents are being prepared for this proposal, briefly explain why, and
complete the prompts below for each document.
• NEPA Status and Milestones: Briefly describe the status of NEPA compliance (e.g., not
started, underway, or complete), the anticipated project impacts, and proposed mitigation
measures. If the NEPA process has been completed, provide the final approval date for
the NEPA document. If the NEPA process has not yet been completed, list the key
remaining milestones for the NEPA process, their status, and their anticipated completion
dates. Identify any anticipated challenges to timely completing the NEPA process.
• Link to NEPA Documentation: If draft or final NEPA documentation is available,
provide a hyperlink, attach it, or append it.
• Reevaluation and Post-Approval Changes: Describe any planned and/or completed
efforts to reevaluate the NEPA documentation between the final NEPA approval and
beginning of construction. Reevaluation may be warranted based on the passage of time
and/or changes in the project scope, setting, impacts, or applicable requirements since the
final NEPA approval.
• Permits and Approvals: List any federal, state, or local permits and approvals anticipated
to be needed for the project (e.g., Clean Water Act Section 404 permit, Endangered
Species Act Section 7 consultation, etc.) and how the need for those permits and
approvals was determined. Provide the status of each permit or approval and the date that
the permit or approval was obtained or is anticipated to be obtained. Summarize and
attach relevant correspondence or documentation of consultation with permitting
agencies.
• Coordination with DOT: Identify the federal lead agency for the NEPA process and any
joint-lead agencies. Describe any coordination that has occurred with an agency or
operating administration of USDOT regarding the project proposal and/or NEPA
analysis. Describe any coordination with state, county, or local transportation agencies
regarding preliminary design and the NEPA process.
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iv. Project Support
• Public and Agency Involvement Process: Summarize the key events and techniques used
to engage the public and other stakeholders during the NEPA process. Highlight efforts to
engage communities likely to be affected by the project, including details on access for
persons with disabilities. These efforts may include public meetings, a public website,
presentations to community groups, newsletters, online outreach, etc.
• Public and Agency Involvement Results: Summarize the support, opposition, and/or other
notable feedback related to the project from the following groups and describe how
stakeholder feedback has been integrated into project development and design:
o The public, including members of communities affected by the proposal,
o Elected officials and/or bodies (e.g., federal and state legislators, city and county
councils and boards, etc.),
o Other entities (e.g., members of business or industry, community organizations,
advocacy groups, etc.), and
o Federal, state, or local agencies (reference any relevant information provided in the
NEPA and Permitting section above).
• Attach and reference documentation of support as applicable (e.g., letters of support,
letters of commitment, resolutions, summaries of public comments, etc.)
v. Risks and Mitigation
Project risks, such as procurement delays, environmental uncertainties, increases in real estate
acquisition costs, uncommitted local match (non-federal funding), lack of support from
stakeholders or impacted communities, or lack of legislative approval affect the likelihood of
successful project start and completion. Project risks can also include the unavailability of
vehicles that either comply with Federal Motor Vehicle Safety Standards or are exempt from
Federal Motor Vehicle Safety Standards in a manner that allows for their legal acquisition and
deployment, and unavailability of domestically manufactured equipment.
• The applicant should identify all material risks and harms to the project and the strategies
that the lead applicant and any project partners have undertaken or will undertake to
mitigate those risks and describe the potential effects of each risk on meeting the key
project delivery schedule milestones presented in the Proposed Schedule. The applicant
should assess the greatest risks to the project and identify how the project parties will
mitigate those risks.
• If an applicant anticipates pursuing a waiver for relevant domestic preference laws, the
applicant should describe steps that have been or will be taken to maximize the use of
domestic goods, products, and materials in constructing its project. To the extent the
applicant is unfamiliar with the Federal program, the applicant should contact the
appropriate DOT operating administration field or headquarters offices, as found in
contact information on the BUILD website, for information on the prerequisite steps to
obligate Federal funds in order to ensure that their project schedule is reasonable and that
there are no risks of delays in satisfying Federal requirements.
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vi. Applicant Capacity Review
All applications should include a section in the Project Readiness file that demonstrates their
capacity, knowledge, and experience to successfully deliver the project in compliance with
applicable Federal requirements including, but not limited to, compliance with Buy America
provisions. The applicant should address the following in the applicant capacity section of the
Project Readiness file:
• Roles and Responsibilities: provide clear responsibilities and roles within the project,
especially to administer the grant and deliver/implement the project.
• Federal Funding: demonstrate experience implementing federally funded transportation
projects.
• Federal Regulations: understanding of federal contract and procurement requirements,
and other federal requirements including Buy America, Americans with Disabilities Act,
Uniform Relocation Assistance and Real Property Acquisition Act, Davis Bacon Act, etc.
• Project Planning: practice incorporating projects into long-range development plans or
adding projects to the TIP/STIP through the MPO planning process, if relevant.
• Project Delivery: provide detailed description of successfully delivered projects of similar
size, scope, and complexity.
8. COST EFFECTIVENESS REVIEW: BENEFIT-COST ANALYSIS
The purpose of the Benefit-Cost Analysis (BCA) is to enable the Department to evaluate the
cost-effectiveness of the proposed project by comparing its expected benefits to its expected
costs. These expected benefits and costs are estimated by comparing the world with the proposed
project, the “build scenario” with a “baseline” or “no-build alternative” representing the world
without the proposed project.
Any benefits claimed for the proposed project, both quantified and unquantified, should be
clearly tied to the expected outcomes of the proposed project. While benefits should be
quantified wherever possible, applicants may also describe other categories of benefits in the
BCA that are more difficult to quantify and/or value in economic terms.
There should be two BCA files included in the application: (1) a narrative description of the
BCA; and (2) an unlocked spreadsheet revealing the underlying calculations:
• Narrative Description of Analysis: The BCA narrative should describe the current
baseline, the sources of data used to estimate the benefits of the project, explain all
assumptions, and the values of key input parameters. Applicants may also provide a table
similar to the one shown below summarizing the impacts of the project and how those
impacts would translate into expected benefits.
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This is shown as an example only:
Baseline / Current
Status and Problem
to be Addressed
Change to Baseline / Proposed
Project to Address Problem
Example Impacts
A bridge has
deteriorated to the
point where trucks are
forced to detour to a
nearby bridge
The existing bridge will be
rehabilitated to remove
restrictions on trucks
Reduced travel time and vehicle
operating costs due to a
reduction in average truck trip
length by X miles
An intersection has a
high number of fatal
and injury crashes
stemming from a
deficient design
The existing intersection will be
replaced with a roundabout
Reduced fatalities, injuries, and
property damage-only crashes by
X, Y, and Z per year
• Spreadsheet Revealing Underlying Calculations: The BCA spreadsheet file should be
unlocked and present calculations in sufficient detail and transparency to allow evaluators
to reproduce the analysis. DOT does not have a prescribed format for the BCA
spreadsheet, but the Department has a BCA spreadsheet template that is available to
assist applicants in structuring their analysis.
Applicants should review the Department’s detailed guidance on how to conduct a BCA. Both
the guidance document and spreadsheet template will be available on the BUILD website.
E. SUBMISSION REQUIREMENTS AND DEADLINE
1. ADDRESS TO REQUEST APPLICATION PACKAGE
All application materials may be found on grants.gov and the BUILD website.
2. UNIQUE ENTITY IDENTIFIER (UEI) AND SYSTEM FOR AWARD
MANAGEMENT (SAM)
Each applicant must:
• Be registered in SAM.gov before submitting its application;
• Provide a valid unique entity identifier in its application; and
• Continue to maintain an active registration in SAM.gov with current information at all
times during which it has an active Federal award or an application under consideration
by a Federal agency.
Please note that the SAM registration process takes several weeks to complete, if not longer.
i. Submission Instructions
All applications must be submitted electronically through Valid Eval at:
• Capital Project - https://usg.valideval.com/teams/usdot_build_2026_capital/signup
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• Planning Projects - https://usg.valideval.com/teams/usdot_build_2026_planning/signup
Capital and Planning projects have different application submission requirements and must be
submitted using the appropriate link.
The Department does not accept applications via mail, fax machine, email, or other means.
ii. Submission Issues
Email Valid Eval at support@valideval.com for technical assistance with the application portals.
3. SUBMISSION DEADLINE
Applications must be submitted through Valid Eval by 5:00 PM eastern on February 24, 2026.
The Valid Eval application portals will not accept late applications.
i. Consideration of Applications
Only applicants who comply with all submission deadlines described in this notice and
electronically submit valid, on-time applications through Valid Eval will be eligible for
evaluation and possible selection for award.
ii. Late Applications
The Department does not accept late BUILD grant applications. Applicants are strongly
encouraged to complete submissions days, if not weeks, in advance of the deadline. Applicants
facing technical issues are advised to email Valid Eval at support@valideval.com well in
advance of the deadline.
4. INTERGOVERNMENTAL REVIEW
This program is not subject to EO 12372, Intergovernmental Review of Federal Programs.
5. COMPLIANCE WITH SECTION 508 OF THE REHABILITATION ACT OF 1973
The Department encourages applicants to submit documents that are compliant with Section 508
of the Rehabilitation Act of 1973 (see Section 508 guidelines).
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F. APPLICATION REVIEW INFORMATION
1. CRITERIA
This section describes the statutory merit criteria, cost effectiveness test, and project readiness
review the Department will use to evaluate applications.
TIER 1
All Eligible Applications
Merit Criteria Review
TIER 2
All applications rated “Highly Recommended” under the merit criteria review automatically
advance for second tier analysis. The Senior Review Team (SRT) can advance applications
rated “Recommended” for second-tier analysis.
Project Readiness Review
Project Risk Review (capital projects only)
Applicant Capacity Review
Financial Completeness Review
Benefit-Cost Analysis (capital projects only)
The Department will review the statutory merit criteria for all applications. Highly
Recommended capital applications will automatically advance to receive second-tier analysis
consisting of three Project Readiness reviews: (1) Project Risk Review; (2) Applicant Capacity
Review; and (3) Financial Completeness Review, as well as a Benefit-Cost Analysis (BCA).
Highly Recommended planning applications will automatically advance to receive second-tier
analysis consisting of an: (a) Applicant Capacity Review; and (2) Financial Completeness
Review. The SRT can advance select Recommended capital and planning applications for
second-tier analysis under the circumstances described in the Review and Selection Process
section.
i. Merit Criteria
The Department will evaluate whether the application uses data-driven and evidence-based
methods to demonstrate that the project will provide the anticipated benefits for each statutory
merit criterion and will assign individual ratings of: High, Medium, Low, or Non-Responsive.
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Individual Merit Criteria Ratings
High The criterion must be addressed as a primary project purpose (not an
ancillary or incidental consideration), must include clear, direct, data-
driven (capital projects only), and significant benefits, and must align
with at least one of the benefits described in the high column of the
merit criteria rubric.
For the Partnership and Innovation criteria, the project has, or
demonstrates plans to, support one or more of the activities in the merit
criteria rubric.
Medium The criterion may not be a primary project purpose, or the project
benefits do not meet at least one of the requirements for a High rating,
as described in the merit criteria rubric.
Low The application contains insufficient information to assess that
criterion’s benefits.
Non-Responsive The proposed project negatively affects the criterion, or the application
does not address the criterion.
Planning grant applications will be evaluated against the same merit criteria as capital grants.
Planning grant applications should include data on the problem intended to be addressed, but
information does not need to be as driven by data as a capital project when estimating benefits of
the implemented project since data is often an outcome of the project to be planned. The
Department will consider how the plan, once implemented, will ultimately further the merit
criteria.
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Merit Criteria Non-Responsive Low Medium High
Safety Application did
not address the
Safety criterion
OR
Project negatively
affects safety
Application
contains
insufficient
information to
assess safety
benefit
The project has one or more
of the following safety
benefits, but safety may not
be a primary project purpose
or does not meet the
description(s) of a High
rating:
• Reduce any number
of fatalities and/or
serious injuries
Safety is a primary project purpose AND
the project has clear, direct, data-driven
(for capital projects only), and significant
benefits that targets a known, documented
safety problem, by doing one or more of the
following:
• Implement autonomous systems
designed to improve safety
outcomes
• Prevent fatalities and serious injuries
by:
o Eliminating at-grade
crossings; or
o Facilitating the separation of
freight and passenger traffic
• Protect motorized and non-
motorized travelers from safety
risks; or
• Reduce fatalities and/or serious
injuries in the project area to bring
them below the state-wide average;
or
• Incorporate and cite specific actions
and activities identified in FTA’s
Safety Advisory 23-1: Bus-to-
Person Collisions; or
• Incorporate specific safety
improvements that are part of a
documented safety risk mitigation
strategy and that have, for example,
corridor, port-wide, or transit system
impact.
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Merit Criteria Non-Responsive Low Medium High
Environmental
Sustainability
Application did
not address the
Environmental
Sustainability
criterion
OR
Project negatively
affects
environmental
sustainability
Application
contains
insufficient
information to
assess
environmental
sustainability
benefits
Project has one or more of
the following environmental
sustainability benefits, but
environmental sustainability
may not be a primary project
purpose or does not meet the
description(s) of a High
rating:
• Make basic
stormwater
improvements; or
• Remove, replace, or
restore culverts for
the purpose of
improving habitat for
aquatic species
Environmental sustainability is a primary
project purpose AND the project has clear,
direct, data-driven (for capital projects
only), and significant by doing one or more
of the following:
• Improve the resilience of at-risk
infrastructure to be resilient to
extreme weather events and natural
disasters including the construction
of parallel or redundant alternatives
if appropriate; or
• Include project in a resilience
improvement plan that considers risk
across transportation modes,
regions, and critical interdependent
sectors or similar plan; or
• Incorporate permeable pavements,
bioswales, vegetated swales and
berms, urban tree canopies, stone
breakwaters, etc., as appropriate.
Quality of Life Application did
not address the
Quality of Life
criterion
OR
Project negatively
affects quality of
life
Application
contains
insufficient
information to
assess quality of
life benefits
Project has one or more of
the following quality of life
benefits but quality of life
may not be a primary project
purpose or does not meet the
description(s) of a High
rating:
• Reduce
transportation and
housing cost burdens
by integrating mixed-
use development and
Quality of life is a primary project purpose
AND the project has clear, direct, data-
driven (for capital projects only) and
significant benefits, by doing one or more of
the following:
• Beautify transportation
infrastructure (e.g. engaging
landscape, shade trees) with context-
appropriate design that enhance user
experience while maintaining safety
and operational efficiency; or
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Merit Criteria Non-Responsive Low Medium High
a variety of housing
types, including
affordable housing,
with multimodal
transportation
infrastructure; or
• Coordinate and
integrate land use,
affordable housing,
and transportation
planning in order to
create more livable
communities; or
• Implement transit-
oriented
development.
• Improve the travel experience for
families (e.g., dedicated facilities for
mothers such as nursing/pumping
spaces, improved accommodations
for strollers, accessible changing
tables, intuitive design elements,
small parks, playground-inspired
edging); or
• Improves wayfinding and user
experience (clear signage, intuitive
layouts, and predictable operations
for caregivers); or
• Makes transportation more
affordable.
Mobility and
Community
Connectivity
Application did
not address the
Mobility and
Community
Connectivity
criterion
OR
Project negatively
affects mobility
and community
connectivity
Application
contains
insufficient
information to
assess mobility
and community
connectivity
benefits
Project has one or more of
the following mobility and
community connectivity
benefits, but mobility and
community connectivity
may not be a primary project
purpose or does not meet the
description(s) of a High
rating:
• Decrease roadway
traffic congestion
and does not propose
limits on roadway
capacity for motor
Mobility and community connectivity is a
primary project purpose AND the project
has clear, direct, data-driven (for capital
projects only) and significant benefits, by
doing one or more of the following:
• Improve vehicular roadway
capacity; or
• Enhance the accessibility of the
transportation system for families
and Americans with disabilities
using Universal Design; or
• Remove physical barriers for
individuals by reconnecting
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Merit Criteria Non-Responsive Low Medium High
vehicles or create
artificial chokepoints
for motor vehicles;
or
• Incorporate
Americans with
Disabilities Act
improvements
communities to direct, affordable
transportation options; or
• Include transportation features that
increase the accessibility for non-
motorized travelers in underserved
communities; or
• Provides additional options for
intermodal and multimodal freight
shippers; or
• Consider last-mile freight plans in a
multimodal approach.
Economic
Competitiveness
and
Opportunity
Application did
not address the
Economic
Competitiveness
and Opportunity
criterion
OR
Project negatively
affects economic
competitiveness
and opportunity
Application
contains
insufficient
information to
assess economic
competitiveness
and opportunity
benefits
Project has one or more of
the following economic
competitiveness and
opportunity benefits, but
economic competitiveness
and opportunity may not be
a primary project purpose or
does not meet the
description(s) of a High
rating:
• Reduce travel time or
improve travel time
reliability; or
• Improve the safety,
security, or
efficiency of the
movement of goods;
or
Economic competitiveness is a primary
project purpose AND the project has clear,
direct, data-driven (for capital projects
only), and significant benefits, by doing one
or more of the following:
• Advance the nation’s domestic
energy sector, in accordance with
Executive Order 14154 Unleashing
American Energy; or
• Revitalize and restore domestic
maritime industries, in accordance
with Executive Order 14269
Restoring America’s Maritime
Dominance; or
• Promote economic growth, and
other broader economic and fiscal
benefits; or
• Promote or reshore industries of
national interest, including the
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Merit Criteria Non-Responsive Low Medium High
• Create jobs related to
the project’s delivery
and on-going
operations
critical minerals, steel, the defense
industrial base, and pharmaceutical
manufacturing; or
• Includes union participation or
project labor agreements which
promote cost-effectiveness and open
competition; or
• Improve intermodal and/or
multimodal freight mobility; or
• Address a freight bottleneck, as
identified in the National Freight
Strategic Plan, a State Freight Plan,
or as measured by relevant freight
industry associations (ATRI, e.g.);
or
• Support growth and expansion of
American exports; or
• Expand access to safe truck parking;
or
• Facilitate tourism opportunities.
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Merit Criteria Non-Responsive Low Medium High
State of Good
Repair
Application did
not address the
State of Good
Repair criterion
OR
Project negatively
affects state of
good repair
Application
contains
insufficient
information to
assess state of
good repair
benefits
Project has one or more of
the following state of good
repair benefits but state of
good repair may not be a
primary project purpose or
does not meet the
description(s) of a High
rating:
• Routine or deferred
maintenance; or
• Identify the party
responsible for
maintenance and
describe how the
new or improved
asset(s) will be
maintained in a state
of good repair.
State of good repair is a primary project
purpose AND the project has clear, direct,
data-driven (for capital projects only) and
significant benefits, by doing one or more of
the following:
• Restore and modernize the existing
core infrastructure assets that have
met their useful life; or
• Prioritize improvement of the
condition and safety of existing
transportation infrastructure,
particularly infrastructure with high
cost of failure, such as bridges with
lengthy detours; or
• Reduce construction and
maintenance burdens through
efficient and well-integrated design;
or
• Create new infrastructure in remote
communities that will be maintained
in a state of good repair; or
• Address current or projected
transportation system vulnerabilities.
Partnership and
Collaboration
Application did
not address the
Partnership and
Collaboration
criterion
OR
Application
contains
insufficient
information to
assess the
partnership and
collaboration
benefits
Project has one or more of
the following partnership
and collaboration benefits
but partnership and
collaboration may not be a
primary project purpose or
does not meet the
description(s) of a High
rating:
Project has, or demonstrates plans to,
support one or more of the following:
• Engage residents and community-
based organizations to ensure those
who live and work in the project
area are meaningfully engaged
throughout the lifecycle of the
project; or
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Merit Criteria Non-Responsive Low Medium High
Project negatively
affects partners or
community
members (e.g.,
negative impacts
from ROW
acquisition, lack
of support for the
project, etc.)
• Collaborate with
public and/or private
entities; or
• Document support
from local, regional,
or national levels
• Establish formal public-private
partnerships or joint ventures to
restore, expand, or create new
infrastructure; or
• Coordinate with other types of
projects such as economic
development, commercial or
residential development,
power/electric infrastructure
projects, or broadband deployment;
or
• Partner with high-quality workforce
development programs to help train,
place, and retain people in good-
paying jobs or registered
apprenticeships.
Innovation Application did
not address the
Innovation
criterion.
OR
Includes non-
innovative
practices or
components
Application
contains
insufficient
information to
assess
innovation
benefits
Project has one or more of
the following innovation
benefits but does not meet
the description(s) of a High
rating:
• Deploy technologies,
project delivery, or
financing methods
that are new or
innovative to the
applicant or
community
Project has, or demonstrates plans for, one
or more of the following innovative
benefits.
Innovative Technologies
• Advance the development and
deployment of autonomous vehicles
• Enhance the environment for
connected or automated vehicles to
improve the detection and mitigation
of safety risks; or
• Deploy innovative and emerging
transportation technologies; or
• Improve safety using Advanced
Driver Assistance Systems on public
transit vehicles, including functions
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Merit Criteria Non-Responsive Low Medium High
such as precision docking; lane
keeping or lane centering; or
• Use sensors or small unmanned
aerial vehicles to enhance
infrastructure inspection and asset
management processes; or
• Use sensors to monitor real-time
conditions of pavement quality,
signage, crosswalks, transit
headways, or other public
infrastructure; or
• Use caps, land bridges, or
underdecks; or
• Use active grade crossing detection
systems to enable responsive traffic
management; or
• Use detection systems on railroads
to target and deter trespassing; or
• Deploy technology to:
o digitize curb management to
optimize use across purposes
and modes, including freight,
pick-up/drop-off, and transit
usage; or
o support more efficient freight
operating practices; or
o help combat cargo theft
through enhanced prevention
and recovery; or
Innovative Project Delivery
• Use practices that facilitate
accelerated project delivery such as
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Merit Criteria Non-Responsive Low Medium High
single contractor design-build
arrangements, Advanced Digital
Construction Management,
Accelerated Bridge Construction,
Digital as-builts, or an up-to-date
programmatic agreement between an
environmental resource agency and
a state DOT, or other NEPA lead
agency, that establishes a
streamlined process for
environmental consultations and
permits for commonly encountered
project types.
Innovative Financing
• Secure TIFIA, RRIF, or private
activity bond financing; or
• Use congestion pricing or other
demand management strategies
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Safety
The Department will evaluate whether and how the project demonstrates safety benefits. For this
assessment, the Department will consider, for example, the extent to which the project improves
safety outcomes by implementing autonomous systems; prevents fatalities and serious injuries by
eliminating at-grade crossings or facilitating the separation of freight and passenger traffic;
protects motorized and non-motorized travelers from safety risks; reduces fatalities and/or
serious injuries in the project area to bring them below the state-wide average; incorporates
specific actions and activities identified in FTA’s Safety Advisory 23-1: Bus-to-Person
Collisions; or incorporate specific safety improvements that are part of a documented safety risk
mitigation strategy and that have, for example, corridor, port-wide, or transit system impact.
Environmental Sustainability
The Department will evaluate whether and how the project demonstrates environmental
sustainability benefits. For this assessment, the Department will consider, for example, to the
extent to which the project improves the resilience of at-risk infrastructure to be resilient to
extreme weather events and natural disasters including the construction of parallel or redundant
alternatives if appropriate; includes the project in a resilience improvement plan that considers
risk across transportation modes, regions, and critical interdependent sectors or similar plan; or
incorporates permeable pavements, bioswales, vegetated swales and berms, urban tree canopies,
or stone breakwaters, etc., as appropriate. If applicable, applicants are encouraged to make
floodplain upgrades consistent with the Federal Flood Risk Management Standard, to the extent
consistent with current law.
Quality of Life
The Department will consider the extent to which the project beautifies transportation
infrastructure (e.g. engaging landscape, shade trees) with context-appropriate design that
enhance user experience while maintaining safety and operational efficiency; improves the travel
experience for families (e.g., dedicated facilities for mothers such as nursing/pumping spaces,
improved accommodations for strollers, accessible changing tables, intuitive design elements,
small parks, playground-inspired edging, improves wayfinding and user experience (clear
signage, intuitive layouts, and predictable operations for caregivers); or makes transportation
more affordable. The inclusion of dedicated facilities for mothers such as nursing/pumping
spaces, accessible changing tables, and improved accommodations for strollers are not eligible
as standalone projects and need to be included as elements within an eligible surface
transportation infrastructure project. Note: Parks and housing are not eligible project costs
under the BUILD grant program. They cannot be included in the total project cost.
Mobility and Community Connectivity
The Department will assess whether and how the project will improve mobility and community
connectivity. For this assessment, the Department will consider how the project will improve
vehicular roadway capacity; enhance the accessibility of the transportation system for families
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and Americans with disabilities using Universal Design; 6 remove physical barriers for
individuals by reconnecting communities to direct, affordable transportation options; include
transportation features that increase the accessibility for non-motorized travelers in underserved
communities; provides additional options for intermodal and multimodal freight shippers; or
consider last-mile freight plans in a multimodal approach.
Economic Competitiveness and Opportunity
The Department will assess whether and how the project will improve economic competitiveness
and opportunity. For this assessment, DOT will consider the extent to which the project will
advance the nation’s domestic energy sector, in accordance with Executive Order 14154
Unleashing American Energy; revitalize and restore domestic maritime industries, in accordance
with Executive Order 14269 Restoring America’s Maritime Dominance; promote economic
growth, and other broader economic and fiscal benefits; promote or reshore industries of national
interest, including the critical minerals, steel, the defense industrial base, and pharmaceutical
manufacturing; includes union participation or project labor agreements which promote cost-
effectiveness and open competition; improve intermodal and/or multimodal freight mobility;
address a freight bottleneck, as identified in the National Freight Strategic Plan, a State Freight
Plan, or as measured by relevant freight industry associations (ATRI, e.g.); support growth and
expansion of American exports; expand access to safe truck parking; or facilitate tourism
opportunities.
State of Good Repair
The Department will assess whether and to what extent the project improves state of good repair.
For this assessment, DOT will consider the extent to which the project will restore and
modernize the existing core infrastructure assets that have met their useful life; or prioritize
improvement of the condition and safety of existing transportation infrastructure; or reduce
construction and maintenance burdens through efficient and well-integrated design; or create
new infrastructure in remote communities that will be maintained in a state of good repair; or
address current or projected transportation system vulnerabilities.
Partnership and Collaboration
The Department will consider the extent to which the project has or will support and engage
people and communities. For this assessment, DOT will consider how the project has or will
engage residents and community-based organizations to ensure those who live and work in the
project area are meaningfully engaged throughout the lifecycle of the project; establish formal
public-private partnerships or joint ventures to restore, expand, or create new infrastructure;
coordinate with other types of projects such as economic development, commercial or residential
development, power/electric infrastructure projects, or broadband deployment; or partner with
high-quality workforce development programs to help train, place, and retain people in good-
paying jobs or registered apprenticeships.
6 Definition for “Universal Design” found on the General Services Administration’s Section508.gov website and states, “Universal design is a
concept in which products and environments are designed to be usable by all people, to the greatest extent possible, without the need for adaption
or specialized design.”
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DOT will assess the level of detail and description provided about the partnerships listed above.
Applications that provide more details and descriptions about the project partnership will
be rated higher than those that do not, in alignment with the merit rating rubric.
Innovation
The Department will assess the extent to which the applicant uses innovative: (1) technologies;
(2) project delivery; or (3) financing. If this project is the first time the applicant or community
will deploy specific innovations, the Department will consider them innovative, to the extent
applicants provide enough detail to determine whether the innovations being deployed are new
or innovative to the applicant or community regardless of whether other applicants or
communities have implemented these innovations.
• Innovative Technologies: The Department will consider how the project advances the
development and deployment of autonomous vehicles; enhances the environment for
connected or automated vehicles to improve the detection and mitigation of safety risks;
deploys innovative and emerging transportation technologies; improves safety using
Advanced Driver Assistance Systems on public transit vehicles, including functions such
as precision docking; lane keeping or lane centering; uses sensors or small unmanned
aerial vehicles to enhance infrastructure inspection and asset management processes;
uses sensors to monitor real-time conditions of pavement quality, signage, crosswalks,
transit headways, or other public infrastructure; or uses caps, land bridges, or underdecks;
uses active grade crossing detection systems to enable responsive traffic management;
uses detection systems on railroads to target and deter trespassing; or digitalizes curb
management to optimize use across purposes and modes, including freight, pick-up drop-
off, and transit usage.
o Please note that all innovative technology must follow 2 CFR § 200.216. If an
applicant is proposing to deploy autonomous vehicles or other innovative motor
vehicle technology, the Department will consider whether and how the applicant
demonstrates that all vehicles will comply with applicable safety requirements,
including those administered by the National Highway Traffic Safety Administration
(NHTSA) and Federal Motor Carrier Safety Administration (FMCSA). Specifically,
the Department will consider whether the vehicles acquired for the proposed project
will comply with applicable Federal Motor Vehicle Safety Standards (FMVSS) and
Federal Motor Carrier Safety Regulations (FMCSR). If the vehicles may not comply,
the Department will consider applications that do one of the following more
competitive than applications that do not: either (1) show that the vehicles and their
proposed operations are within the scope of an exemption or waiver that has already
been granted by NHTSA, FMCSA, or both agencies or (2) directly address whether
the project will require exemptions or waivers from the FMVSS, FMCSR, or any
other regulation and, if the project will require exemptions or waivers, present a plan
for obtaining them.
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• Innovative Project Delivery: The Department will consider the extent to which the project
uses practices that facilitate accelerated project delivery such as single contractor design-
build arrangements, project bundling, Advanced Digital Construction Management,
Accelerated Bridge Construction, Digital as-builts, or an up-to-date programmatic
agreement between an environmental resource agency and a state DOT, or other NEPA
lead agency, establishing a streamlined process for environmental consultations and
permits for commonly encountered project types.
• Innovative Financing: The Department will assess the extent to which the project
incorporates innovations in transportation funding and finance, for example through
private sector funding or financing, using congestion pricing or other demand
management strategies to address congestion, securing a TIFIA or RRIF loan, or
receiving an allocation for private activity bonds through DOT’s Build America Bureau.
DOT will assess the level of detail and description provided about the Innovative elements listed
above. Applications that provide more details and descriptions about the innovative
technology, project delivery, or financing will be rated higher than those that do not, in
alignment with the merit rating rubric.
ii. Project Readiness
Capital project applications that receive second-tier analysis will be reviewed for Project
Readiness and assigned three evaluation ratings:
• Project Risk Review
• Applicant Capacity Review
• Financial Completeness Review
Planning project applications that receive second-tier analysis will be reviewed for Project
Readiness and assigned two evaluation ratings:
• Applicant Capacity Review
• Financial Completeness Review
Low ratings in any of these readiness areas do not disqualify projects from award, but
competitive applications clearly and directly describe achievable risk mitigation strategies.
Project Risk Review
The Project Risk Review evaluates information provided in the Project Readiness file. The
review analyzes the likelihood of the project to meet major milestones including the timely
obligation and expenditure of grant funds given the constructability of the project, the current
level of design, the extent to which the applicant has secured necessary environmental permits
and approvals, whether acquiring right-of-way and/or a railway agreement is needed, if there is
support for the project, and other considerations outlined in Section F.2 .v. The review considers
all elements relevant to the project and assigns a risk rating of: High Risk, Moderate Risk, or
Low Risk.
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Applicant Capacity Review
The Applicant Capacity Review evaluates only the information provided in the Project Readiness
file. The review evaluates the extent to which the applicant has the knowledge, experience, and
capacity to successfully deliver the project in compliance with applicable Federal requirements
as well as the recipient’s experience working with Federal funds, civil rights compliance, and
previous experience delivering infrastructure projects. Applicant Capacity ratings will be one of
the following: Certain, Somewhat Certain, or Uncertain.
DOT will assign the highest rating of Certain, if the application demonstrates that the applicant
has:
• experience managing Federal funds;
• extensive experience completing projects with similar scope;
• resources to deliver the project; and
• knowledge of all applicable Federal requirements including, but not limited to, Buy
America provisions, ADA regulations, Civil Rights requirements, Federal Motor Vehicle
Safety Standards, and/or the Federal Motor Carrier Safety Regulations.
If an applicant is proposing to adopt innovative technology or other innovative practices, DOT
will assess whether the applicant’s capacity to implement those innovations, the applicant’s
understanding of applicable Federal requirements and whether the innovations may require
extraordinary permitting, approvals, exemptions, waivers, or other procedural actions, and the
effects of those innovations on the project delivery timeline.
Financial Completeness Review
The Financial Completeness Review reviews the project budget to confirm the availability of
funding for the project and whether the applicant presented a complete funding package based on
reasonable cost estimates. Financial Completeness ratings are: Complete, Partially Complete,
or Incomplete.
DOT will assign the highest rating of Complete if the application:
• identifies all funding sources for the project budget;
• documents all funding is available and committed to the project;
• includes contingency amount and source in the project budget;
• describes a plan to address potential cost overruns;
• provides cost estimates prepared according to industry standards and/or DOT guidance;
and
• includes an inflation factor.
Projects with funding gaps, estimates that are based on early stages of design (e.g., less than 30
percent design), or outdated cost estimates without specified budget contingencies will receive a
lower rating. All applicants, including those requesting 100 percent grant funding, should
describe a plan to address potential cost overruns.
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iii. Benefit-Cost Analysis
For capital projects that receive second-tier analysis, the Department will consider the costs and
benefits of projects seeking BUILD grant funding in determining the extent to which a project is
cost effective. To the extent possible, the Department will rely on quantitative, evidenced-based
and data-supported analysis to assess how well a project addresses this criterion, including an
assessment of the project’s estimated benefit-cost ratio (BCR) based on the applicant-supplied
BCA described in the Cost effectiveness review: Benefit-Cost Analysis section.
Based on the Department’s assessment, the Department will assign BCA rating of: High,
Medium-High, Medium, Medium-Low, or Low
BCA Ratings
High The project’s benefits will exceed its costs, with a benefit-cost ratio of
at least 2.0
Medium-High The project’s benefits will exceed its costs
Medium The project’s benefits are likely to exceed its costs
Medium-Low The project’s costs are likely to exceed its benefits
Low The project’s costs will exceed its benefits
2. REVIEW AND SELECTION PROCESS
This section addresses the IIJA requirement to describe the methodology for evaluation in the
NOFO, including how applications advance through the evaluation process and the other
considerations made during selection. The BUILD grant application review and selection process
consist of eligibility reviews, merit criteria review, second-tier analysis, Senior Review, and
selection by the Secretary.
i. Eligibility Review
DOT staff will review all applications to determine eligibility based on requirements outlined in
Section C. This process confirms the applicant is an eligible entity, the project type is eligible,
and the requested non-Federal cost share is eligible. DOT staff will also verify the project
location to verify eligibility to request up to 100 percent federal funding. Applicants may only
submit up to three applications. Any applications submitted above the limit will be marked as
ineligible.
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ii. First-Tier: Merit Criteria Review
All eligible BUILD grant applications receive a Merit Criteria Review to see how well the
project described in the application aligns with the eight statutorily required merit criteria listed
in Section F.1. Merit Review teams will evaluate the significance of the benefits and the extent to
which the project is likely to achieve the benefits described in the application.
Each criterion is assigned an individual rating: High, Medium, Low, and Non-Responsive. The
individual ratings are tallied to calculate an overall merit rating of: Highly Recommended,
Recommended, Not Recommended.
Overall Merit Rating
Highly Recommended six or more of the eight merit criteria ratings are “high”
none of the merit criteria ratings are “non-responsive”
Recommended one to five of the merit criteria ratings are “high”
no more than three of the merit criteria ratings are “low”
none are “non-responsive”
Not Recommended Ratings that do not fit within the definitions of Highly
Recommended or Recommended
• Highly Recommended - Automatically advance for second-tier analysis.
• Recommended - The Senior Review Team (SRT) reviews all Recommended projects to
determine if the benefits of a particular criterion are so significant that the project merits
advancing for second-tier analysis. The SRT can advance a Recommended project if:
o The project received a High in one or more of the priority criteria of safety, quality
of life, mobility and community connectivity, and economic competitiveness and
the benefits in that criterion are exceptional; or
o The SRT provides additional information to demonstrate that a criterion has benefits
that are aligned with a High rating for one or more of the priority merit criteria listed
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above (whether the Merit Review Team assigned a High rating) and the benefits in
that criterion would be exceptional.
• Not Recommended - Do not advance and are not considered for selection.
iii. Second-Tier: Project Cost Effectiveness and Readiness Review
Second-tier analysis consists of:
• Capital Projects
o Cost Effectiveness Review in the form of a Benefit-Cost Analysis (BCA)
o Project Readiness Review evaluates:
risk of project not meeting obligation and construction timeline;
applicant capacity and experience to deliver the project; and
financial completeness of project funding.
• Planning Projects
o Project Readiness Review evaluates:
applicant capacity and experience to deliver the project; and
financial completeness of project funding
iv. Senior Review
The SRT reviews the outcomes of second-tier analysis to determine which projects are
designated as Highly Rated. SRT will prioritize projects that can be delivered quickly and
efficiently.
• Capital Projects with the following ratings can be designated Highly Rated:
o Medium to High BCA Rating
o Favorable Project Readiness Ratings
o Begin construction within 18 months of selection
• Planning Projects with the following ratings can be designated Highly Rated:
o Favorable Project Readiness Ratings
o Begin project within 6 months of selection
The SRT can justify rating projects as Highly Rated that do not meet all items listed above if the
project proposes exceptional benefits in priority merit criteria. The SRT advances all Highly
Rated projects to the Highly Rated List given to the Secretary.
v. Selections
Using the discretionary authority provided in statute, the Secretary selects projects from the
Highly Rated List for award consistent with the selection criteria and statutory set asides that
require:
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• 50 percent of funds be awarded to projects located in rural areas and 50 percent of funds
be awarded to projects located in urban area;
• At least 5 percent of funds be awarded to planning projects; and
• At least 1 percent of funds be awarded to projects located in Areas of Persistent
Poverty/Historically Disadvantaged Communities.
Statute also requires the Secretary to consider geographic and modal diversity in making
selections. The Secretary may, depending on the pool of qualified applications, seek to award at
least one project per state or territory. Per statute, “not more than 15 percent of the funds
available to carry out the program for a fiscal year may be awarded to eligible projects in a single
state during that fiscal year.”
The Secretary may prioritize the selection of projects that:
• can begin construction within 18 months of selection; or
• are located in a designated Qualified Opportunity Zone (26 U.S. Code § 1400Z-1); or
• have a higher percent of non-federal funding committed to the project; or
• have not received a BUILD/RAISE/TIGER grant previously.
Projects for which an FY 2026 BUILD application is advanced by the Senior Review Team to
the Highly Rated List, but that are not awarded, are automatically designated as “Projects of
Merit.” Projects with this designation will be carried over into FY 2027 BUILD, subject to
authorization and appropriation, and considered by the SRT for advancement to the Highly Rated
List, along with other FY 2027 applications eligible for advancement to the Highly Rated List.
Due to overwhelming demand, the Department is unable to provide a BUILD award to every
competitive project that applies. Consistent with past practice and statute, the Department offers
debriefs to applicants not selected for award to receive information about the BUILD project’s
evaluation.
G. AWARD NOTICES
1. HOW PROJECT SELECTIONS ARE ANNOUNCED
The Department emails each successful applicant and posts all selections in Fact Sheets as well
as an excel file on the BUILD website.
• Notice of selection is not authorization to begin or to incur costs for the proposed project.
• Following that announcement, the BUILD program Office and relevant Operating
Administration will contact the point of contact listed on the SF-424 to initiate
development of the grant agreement.
2. ANNOUNCEMENT DATES
• Selections will be announced no later than June 28, 2026, per statute.
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3. PRE-AWARD COSTS
Unless authorized by the Department in writing after announcement of FY 2026 BUILD
selections, any costs incurred prior to the Department’s obligation of funds for a project are
ineligible for reimbursement and are ineligible cost share requirements.7
• Project costs incurred before project selections are announced cannot be paid for with
funds from this competition.
• Funds must be used only for the specific purposes as outlined in the award letter and/or
authorized by the Department.
4. REIMBURSABLE PROGRAM
Recipients of BUILD Grant awards will not receive lump-sum cash disbursements at the time of
award announcement or obligation of funds.
In general, BUILD Program funds are administered on a reimbursement basis. Grant recipients
will generally be required to pay project costs upfront using their own funds, and then request
reimbursement for those costs.
• BUILD funds will reimburse recipients only after a grant agreement has been executed,
allowable expenses are incurred, and valid requests for reimbursement are submitted.
• Obligation occurs when a selected applicant and the Department enter into a written grant
agreement after the applicant has satisfied applicable local, State and Federal
requirements.
If a recipient cannot complete a project on reimbursement basis, DOT will—on a case-by-case
basis—consider recipient requests to use alternate payment methods as described in 2 CFR
200.305(b), including advance payments.
H. POST-AWARD REQUIREMENTS AND ADMINISTRATION
1. ADMINISTRATIVE AND NATIONAL POLICY REQUIREMENTS
i. Administrative Requirements
Please visit the BUILD website for the General Terms and Conditions for FY 2025 BUILD
awards. The FY 2026 BUILD Terms and Conditions will be similar to the FY 2025 BUILD
Terms and Conditions, but it will include relevant updates consistent with this notice.
All awards will be administered pursuant to the Uniform Administrative Requirements, Cost
Principles and Audit Requirements for Federal Awards found in 2 C.F.R part 200, as adopted by
7 Pre-award costs are costs incurred after award announcement, but directly pursuant to the development of a grant
agreement where such costs are necessary for efficient and timely performance of the scope of work, as determined
by DOT. Costs incurred under an advance construction (23 U.S.C. 115) authorization before the DOT announces
that a project is selected for a FY 2026 BUILD award cannot be charged to FY 2026 BUILD funds. Likewise, costs
incurred under an FTA Letter of No Prejudice under Chapter 53 of title 49 U.S.C. before the DOT announces that a
project is selected for a FY 2026 BUILD award, cannot be charged to FY 2026 BUILD funds.
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DOT at 2 C.F.R part 1201. Federal wage rate requirements included in subchapter IV of chapter
31 of title 40, U.S.C., apply to all projects receiving funds under this program, and apply to all
parts of the project, whether funded with BUILD Grant funds, other Federal funds, or non-
Federal funds.
In connection with any program or activity conducted with or benefiting from funds awarded
under this notice, recipients of funds must comply with all applicable requirements of Federal
law, including, without limitation, the Constitution of the United States; the conditions of
performance, non-discrimination requirements, and other assurances made applicable to the
award of funds in accordance with regulations of the Department of Transportation; and
applicable Federal financial assistance and contracting principles promulgated by the Office of
Management and Budget. In complying with these requirements, recipients, in particular, must
ensure that no concession agreements are denied or other contracting decisions made on the basis
of speech or other activities protected by the First Amendment. If DOT determines that a
recipient has failed to comply with applicable Federal requirements, DOT may terminate the
award of funds and disallow previously incurred costs, requiring the recipient to reimburse any
expended award funds.
Additionally, applicable Federal laws, rules and regulations of the relevant operating
administration administering the project will apply to the projects that receive BUILD grant
awards, including planning requirements, Service Outcome Agreements, Stakeholder
Agreements, Buy America compliance, and other requirements under DOT’s other highway,
transit, rail, and port grant programs. For projects that are eligible under BUILD but are not
eligible under DOT’s other programs or projects that are eligible under multiple DOT programs,
the BUILD program will determine the appropriate requirements to ensure the project is
delivered consistent with program and Department goals. In particular, Executive Order 14005
directs the Executive Branch Departments and agencies to maximize the use of goods, products,
and materials produced in, and services offered in, the United States through the terms and
conditions of Federal financial assistance awards. If selected for an award, grant recipients must
be prepared to demonstrate how they will maximize the use of domestic goods, products, and
materials in constructing their project. BUILD grant projects involving vehicle acquisition must
involve only vehicles that comply with applicable Federal Motor Vehicle Safety Standards and
Federal Motor Carriers Safety Regulations, or vehicles that are exempt from Federal Motor
Vehicle Safety Standards or Federal Motor Carrier Safety Regulations in a manner that allows for
the legal acquisition and deployment of the vehicle or vehicles.
For projects administered by FHWA, applicable Federal laws, rules, and regulations set forth in
Title 23 U.S.C. and Title 23 C.F.R generally apply, including the 23 U.S.C. 129 restrictions on
the use of toll revenues, and Section 4(f) preservation of parklands and historic properties
requirements under 23 U.S.C. 138. For an illustrative list of the other applicable laws, rules,
regulations, executive orders, polices, guidelines, and requirements as they relate to a BUILD
grant project administered by the FHWA, please see the BUILD website.
For BUILD projects administered by the Federal Transit Administration and partially funded
with Federal transit assistance, all relevant requirements under chapter 53 of title 49 U.S.C.
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apply. For transit projects funded exclusively with BUILD grant funds, some requirements of
chapter 53 of title 49 U.S.C. and chapter VI of title 49 CFR apply.
For projects administered by the Federal Railroad Administration, all relevant requirements
under 49 U.S.C. § 22905 apply.
ii. Program Requirements
Critical Infrastructure Security, Cybersecurity and Resilience
It is the policy of the United States to strengthen the security and resilience of its critical
infrastructure against all hazards, including physical and cyber risks, consistent with National
Security Memorandum (NSM-22) on Critical Infrastructure Security and Resilience, and the
National Security Memorandum on Improving Cybersecurity for Critical Infrastructure Control
Systems. Each applicant selected for Federal funding must demonstrate, prior to the signing of
the grant agreement, effort to consider and address physical and cyber security risks relevant to
the transportation mode and type and scale of the project. Projects that have not appropriately
considered and addressed physical and cyber security and resilience in their planning, design,
and project oversight, as determined by the Department and the Department of Homeland
Security, will be required to do so before receiving funds.
Domestic Preference Requirements
As expressed in Executive Order 14005, ‘Ensuring the Future Is Made in All of America by All
of America’s Workers’ (86 FR 7475), the executive branch should maximize, consistent with law,
the use of goods, products, and materials produced in, and services offered in, the United States.
Funds made available under this notice are subject to domestic preference requirements based on
the Operating Administration that administers the project, including 23 U.S.C. 313 (FHWA
projects); 49 U.S.C. 5323(j) (FTA projects); 49 U.S.C. 22905(a) (FRA projects); and section
70914(a) of the Build America, Buy America Act (all projects). The Department expects all
applicants to comply with that requirement.
Compliance with Federal Law and Policies
Except where prohibited by court order “the applicant assures and certifies, with respect to any
application and awarded Project under this NOFO, that it will comply with all applicable Federal
laws, regulations, executive orders, policies, guidelines, and requirements as they relate to the
application, acceptance, and use of Federal funds.”
Federal Anti-Discrimination
• Except where prohibited by court order, pursuant to Executive Order 14173, Ending Illegal
Discrimination and Restoring Merit-Based Opportunity, as a condition of grant award, each
Recipient must agree that its compliance in all respects with all applicable Federal anti-
discrimination laws is material to the government’s payment decisions for purposes of
section 3729(b)(4) of title 31, United States Code
• Except where prohibited by court order, pursuant to Executive Order 14173, Ending Illegal
Discrimination and Restoring Merit- Based Opportunity, as a condition of grant award, each
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Recipient must certify that it does not operate any programs promoting diversity, equity, and
inclusion (DEI) initiatives that violate any applicable Federal anti-discrimination laws.
To the extent a court order bars the implementation or enforcement of one or more of the
provisions with respect to a particular applicant or recipient, the Department will not
implement or enforce the relevant provision(s) against that applicant or recipient for as
long as the order remains in place.
Civil Rights and Title VI
As a condition of a grant award, grant recipients should demonstrate that the recipient has a plan
for compliance with civil rights obligations and nondiscrimination laws, including Title VI of the
Civil Rights Act of 1964 and implementing regulations (49 CFR § 21), the Americans with
Disabilities Act of 1990 (ADA), and Section 504 of the Rehabilitation Act, all other civil rights
requirements, and accompanying regulations. This should include a current Title VI plan,
completed Community Participation Plan, and a plan to address any legacy infrastructure or
facilities that are not compliant with ADA standards. DOT’s and the applicable Operating
Administrations’ Office of Civil Rights may work with awarded grant recipients to ensure full
compliance with Federal civil rights requirements.
2. REPORTING
i. Progress Reporting on Grant Activities
Each applicant selected for BUILD grant funding must submit quarterly progress reports and
Federal Financial Reports (SF-425) to monitor project progress and ensure accountability and
financial transparency in the BUILD grant program.
ii. Performance Reporting
Each applicant selected for BUILD grant funding must collect and report to the DOT information
on the project’s performance based on performance indicators DOT identifies related to program
goals (e.g., travel time savings, greenhouse gas emissions, passenger counts, level of service,
etc.) and other information as requested by DOT. Performance indicators should include
measurable goals or targets that DOT will use internally to determine whether the project meets
program goals, and grant funds achieve the intended long-term outcomes of the BUILD Grant
Program. To the extent possible, performance indicators used in the reporting should align with
the measures included in the application and should relate to at least one of the selection criteria
defined in the Criteria section. Performance reporting continues for several years after project
construction is completed, and DOT does not provide BUILD grant funding specifically for
performance reporting. BUILD grant performance measures are posted on the BUILD website.
iii. Program Evaluation
As a condition of grant award, BUILD grant recipients may be required to participate in an
evaluation undertaken by DOT, or another agency or partner. The evaluation may take different
forms such as an implementation assessment across grant recipients, an impact and/or outcomes
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analysis of all or selected sites within or across grant recipients, or a benefit/cost analysis or
assessment of return on investment. The Department may require applicants to collect data
elements to aid the evaluation. As a part of the evaluation, as a condition of award, grant
recipients must agree to: (1) make records available to the evaluation contractor; (2) provide
access to program records, and any other relevant documents to calculate costs and benefits; (3)
in the case of an impact analysis, facilitate the access to relevant information as requested; and
(4) follow evaluation procedures as specified by the evaluation contractor or DOT staff.
Recipients and sub-recipients are also encouraged to incorporate program evaluation including
associated data collection activities from the outset of their program design and implementation
to meaningfully document and measure the effectiveness of their projects and strategies. Title I
of the Foundations for Evidence-Based Policymaking Act of 2018 (Evidence Act), Pub. L. No.
115 –435 (2019) urges Federal awarding agencies and Federal assistance recipients and
subrecipients to use program evaluation as a critical tool to learn, to improve equitable delivery,
and to elevate program service and delivery across the program lifecycle. Evaluation means “an
assessment using systematic data collection and analysis of one or more programs, policies, and
organizations intended to assess their effectiveness and efficiency” (codified at 5 U.S.C. § 311).
For grant recipients, evaluation expenses are allowable costs (either as direct or indirect), unless
prohibited by statute or regulation, and such expenses may include the personnel and equipment
needed for data infrastructure and expertise in data analysis, performance, and evaluation (2 CFR
§ 200). Credible program evaluation activities are implemented with relevance and utility, rigor,
independence and objectivity, transparency, and ethics (OMB Circular A-11, Part 6 Section 290).
iv. Reporting of Matters Related to Recipient Integrity and Performance
If the total value of a selected applicant’s currently active grants, cooperative agreements, and
procurement contracts from all Federal awarding agencies exceeds $10,000,000 for any period of
time during the period of performance of this Federal award, then the applicant during that
period of time must maintain the currency of information reported to the SAM that is made
available in FAPIIS about civil, criminal, or administrative proceedings described in paragraph 2
of this award term and condition. This is a statutory requirement under section 872 of Public
Law 110 -417, as amended (41 U.S.C. 2313). As required by section 3010 of Public Law 111 -
212, all information posted in the designated integrity and performance system on or after April
15, 2011, except past performance reviews required for Federal procurement contracts, will be
publicly available.
I. FEDERAL AWARDING AGENCY CONTACT(S)
For further information concerning this notice please contact the BUILD grant program staff via
e-mail at BUILDgrants@dot.gov. In addition, DOT will post answers to questions and requests
for clarifications on the BUILD website. To ensure applicants receive accurate information about
eligibility or the program, the applicant is encouraged to contact DOT directly, rather than
through intermediaries or third parties, with questions. DOT staff may also conduct briefings on
the BUILD grant selection and award process upon request.
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J.OTHER INFORMATION
1.PROTECTION OF CONFIDENTIAL BUSINESS INFORMATION
51
All information submitted as part of or in support of any application shall use publicly available
data or data that can be made public and methodologies that are accepted by industry practice
and standards, to the extent possible. If the applicant submits information that the applicant
considers to be a trade secret or confidential commercial or financial information, the applicant
must provide that information in a separate document, which the applicant may cross-reference
from the application narrative or other portions of the application. For the separate document
containing confidential information, the applicant must do the following: (1) state on the cover of
that document that it "Contains Confidential Business Information (CBI);" (2) mark each page
that contains confidential information with "CBI;" (3) highlight or otherwise denote the
confidential content on each page; and ( 4) at the end of the document, explain how disclosure of
the confidential information would cause substantial competitive harm. DOT will protect
confidential information complying with these requirements to the extent required under
applicable law. If DOT receives a Freedom of Information Act (FOIA) request for the
information that the applicant has marked in accordance with this section, DOT will follow the
procedures described in its FOIA regulations at 49 CFR § 7 .29. Only information that is in the
separate document, marked in accordance with this section, and ultimately determined to be
confidential under § 7.29 will be exempt from disclosure under FOIA.
2.PUBLICATION AND SHARING OF APPLICATION INFORMATION
Following the completion of the selection process and announcement of awards, the Department
intends to publish a list of all applications received along with the names of the applicant
organizations and funding amounts requested. Except for the information properly marked as
described in the Protection of Confidential Business Information section. The Department may
make application narratives publicly available or share application information within the
Department or with other Federal agencies if the Department determines that sharing is relevant
to the respective program's objectives.
Sean P. Duffy ?-0
Issued in Washington D.C. on December 15, 2025
138
Congestion Safety
Reduction of Delay
(2035 Build vs. No-Build)
26 0.88
F 101 1.30
C
45 0.96
56%
LOS Delay V/C
(sec/veh)
2019
2035 No-Build
2035 Build D
Reduction in Total Crashes
(Estimated with preferred alternative)
144.58181.59
12%
28
Total Crashes
(5-Year Period)Intersection
Crash Rate
Statewide
Average
Crash Rate
100
200
300 100
75
50
25
Analysis Results
Crash data from 8/1/2015 through 7/31/2020Congestion data based on weighted average of the AM and
PM peak hour delay for comparison purposes.
Jurisdiction Existing Conditions Turn Lane(s)
Mineral Springs Signalized Intersection No
Design Deficiencies
• No turn lanes present and the high traffic volumes on
southbound Potter Road result in queueing across
railroad tracks
• Multiple full access driveways in close proximity to
the intersection
• Minimal pedestrian accommodations
Design Considerations
• Limited space and substantial right-of-way constraints
due to commercial development in close proximity to
the intersection
• Railroad crossing approximately 200 feet north of intersection
• Underground water, sewer, gas, and overhead utilities
present at intersection
• Strong desire to maintain a walkable and pedestrian
friendly downtown area
Proposed Design Improvements
• Construct right and left-turn lanes from Potter Road to NC
75 and left-turn lanes from NC 75 to Potter Road
• Implement access management measures
• Construct crosswalks and sidewalks
NC 75 at Potter Road
May 2021
Preferred Alternative – Turn Lane Improvements
Cost
Preliminary Engineering $0.7 M
Right-of-Way $1.54 M
Construction $3.35 M
TOTAL $5.59 M
Local Match (Min. 20%)$1.1 M
NOTE: Project cost estimated based on FY 2020 dollars and may need to be
modified for future year funding opportunities
Daily Emissions Reduction
Year CO VOC NOx PM2.5 42%20192019 7.89 kg 1.45 kg 0.49 kg 0.01 kg 56%20352035 42.07 kg 7.76 kg 2.60 kg 0.08 kg
Reduction in
Total Emissions
NC 75NC 75
P
o
t
t
e
r
R
d
P
o
t
t
e
r
R
d
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2024 Critical Intersection Analysis Design and Cost Estimation Study Phase III
Analysis
Congestion Safety
AM Peak Hour PM Peak Hour
27 Existing Crashes
20 Expected Crashes
Delay(sec/veh)LOS Delay(sec/veh)LOS
2024 Existing 404.3*F 152.8*F
2050 No-Build 795.7*F 965.6*F
2050 Build 26.5 C 26.2 C Reduction in Total Crashes 26%
2050 %
Reduction 94%-96%-Reduction in Injury Crashes 39%
* Delay from worst Stop Controlled approach
**Maximum Observed Queue from all approaches
Preferred Alternate
Design Considerations
⊲Overhead utilities are very close to the existing lanes
⊲The property on the northwest corner has distinctive coping
header curb to adjust elevation of the sidewalk and traveled
lanes
⊲Overlays on Franklin Street have reduced the capacity of the
curb and gutter
⊲Historic properties have structures built very close to the
traveled lanes
⊲Heavy through traffic on Franklin
⊲Wide existing traveled way provides opportunity to develop
updated typical section with minimal Right-of-Way impacts
Proposed Design Improvements
⊲Construct 16’ raised median to reduce turning movements
through the corridor and improve aesthetics.
⊲Construct left-turn lanes on Franklin Street.
Cost (2025)
Preliminary Engineering $0.60M
Right-of-Way $0.56M
Construction $3.31M
Jurisdiction Existing Condition Turn Lanes TOTAL $4.47M
Monroe Minor Stop-Controlled No Local match (Min. 20%)$0.89M
Franklin and Johnson Preferred Alternate – Landscaped Median
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Union County, NC
Staff Report
Union County Government
Center
500 North Main Street
Monroe, North Carolina
www.unioncountync.gov
File #:26-103 Agenda Date:2/17/2026
TITLE:..title
Union County Grants Management Update
INFORMATION CONTACT:
Jason May, Budget & Grants Management, Director, 704-286-3760
ACTION REQUESTED:
None.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
Staff will provide an overview of existing grant activity, grants management practices, and discussion
of next steps in establishing the Union County Budget and Grants Management Department.
FINANCIAL IMPACT:
None.
Union County, NC Printed on 2/3/2026Page 1 of 1
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