On Thursday, Dec. 18, the Guilford County Board of Commissioners is expected to adopt a new three-year agreement that will further expand the county’s use of aerial imaging technology to identify unreported buildings and property improvements for tax purposes.

That way they can figure out who’s been naughty or nice when it comes to informing the Tax Department.

The item, sponsored by Guilford County Tax Director Ben Chavis, authorizes a sole-source agreement with Pictometry International Corporation to provide annual countywide aerial photography at a total cost of $837,300 over three years.

County staff say no additional county funds will be required since the expense was already approved as part of the reappraisal budget process.

Over the last several years, the Guilford County Tax Department has increasingly relied on technology to strengthen its property tax oversight. That effort has included both a more aggressive posture toward tax foreclosures – as well as expanded use of advanced imaging systems designed to locate taxable property that might not yet be on the county’s tax rolls.

The aerial imaging program works by flying over the county during winter months, when leaves are off the trees and ground-level features are more visible.

High-resolution photographs are taken of every parcel in the county, capturing rooftops, additions, accessory buildings, pools, garages and other improvements.

Specialized software used by the Tax Department then compares the newest images with images from previous years to flag changes that may indicate new construction or additions.

County officials say many of the improvements identified through the system aren’t the result of intentional wrongdoing: In some cases, property owners might not realize that additions such as sheds, workshops, garages, or expansions to existing structures must be reported for tax purposes.

In other cases, however, improvements have been deliberately omitted from tax records in order to avoid higher tax bills.

The annual update of aerial imagery is intended to help the Tax Department identify those changes to the tax base more efficiently – allowing staff to focus on verification and valuation rather than manual discovery.

According to county materials prepared for the December 18 meeting, the goal is to capture new buildings and improvements more effectively and ensure that the overall tax base accurately reflects the built environment across Guilford County.

Pictometry International Corporation is being recommended as a sole-source provider because its Eagleview software integrates exclusively with the Farragut North Carolina Property Tax System, or NCPTS – which Guilford County uses for property tax administration.

Under North Carolina law, formal bidding requirements don’t apply when a needed product is available from only one source or supplier.

Tax Department staff say that the integration between Eagleview and the existing tax system allows aerial data to be used directly within the county’s property records workflow. That, they say, reduces the duplication of effort and minimizes the need for manual data transfers or custom programming.

That integration, according to county officials, was a key factor in recommending continuation of the relationship.

The move to annual aerial photography represents an expansion of an approach already used by Guilford County and many other jurisdictions nationwide.

The Guilford County Tax Department has a stellar record of collecting taxes: It often ends up with a collection rate of over 99 percent and it frequently finishes in the top ten in the state in that category of collections.

As property values rise and local governments face increasing pressure to maintain revenue without raising tax rates, more tax departments have turned to aerial imagery, geographic information systems, and automated change-detection tools to ensure assessments are complete and accurate.

Supporters of the technology argue that it promotes fairness by ensuring that similar properties are taxed similarly, regardless of whether improvements were voluntarily reported. They also contend that the systems help reduce reliance on complaint-driven enforcement, which can create uneven outcomes across neighborhoods.

Critics of aerial assessment programs country have occasionally raised concerns about privacy and over-reliance on automated data. County officials have previously emphasized that aerial imagery is used as a discovery tool rather than a final assessment, with staff verification required before any changes are made to tax records.

According to the meeting agenda materials, the agreement will allow the Tax Department to maximize its existing human resources and work more efficiently, rather than expanding staff to conduct widespread in-person inspections.

By updating imagery annually, staff can more quickly identify changes and address them closer to the time they occur.

If adopted, as expected, the agreement will take effect for three years and continue Guilford County’s shift toward technology-driven tax administration. The December 18 vote is scheduled as part of the Board of Commissioners’ regular meeting consent agenda, and items on that agenda almost always pass.