[PAGE 1] Greg Edds, Chairman Aaron Church, County Manager Jim Greene, Vice-Chairman Sarah Pack, Clerk to the Board Mike Caskey John W. Dees, II, County Attorney Judy Klusman Craig Pierce Rowan County Board of Commissioners 130 West Innes Street ∙ Salisbury, NC 28144 Telephone 704-216-8181 ∙ Fax 704-216-8195 MINUTES OF THE MEETING OF THE ROWAN COUNTY BOARD OF COMMISSIONERS February 16, 2026 – 6:00 PM J.NEWTON COHEN, SR. ROOM J.NEWTON COHEN, SR. ROWAN COUNTY ADMINISTRATION BUILDING PRESENT: Greg Edds, Chairman Jim Greene, Vice-Chairman (entered where noted) Craig Pierce, Commissioner Judy Klusman, Commissioner Mike Caskey, Commissioner County Manager Aaron Church, County Attorney Jay Dees, Clerk to the Board Sarah Pack and Finance Director Anna Bumgarner were also present. Call to Order Chairman Edds called the meeting to order at 6:00 p.m. Chaplain Michael Taylor provided a solemnizing prayer. Chairman Edds lead the Pledge of Allegiance. Consider Additions to the Agenda Chairman Edds said that the following items would be added to the agenda: • Add Two Seats to the Agriculture Advisory Board (Added to Board Appointments) • Set a Public Hearing: Personnel Ordinance Text Amendment (Consent Item II) Consider Deletions From the Agenda Commissioner Pierce asked to pull Consent Item G, Approve Coughenour Property Purchase and Associated Budget Amendment and place it on the Regular Agenda as Item H. He also asked for clarification on Consent Item I, RCC Concourse & Exterior Signage Project – ADW Architects – Furniture Design Services, which was moved to the Regular Agenda as Item I. **Clerk’s note: the order of these items was changed during the meeting. These changes are reflected later in the minutes.** Consider Approval of the Agenda On motion of Pierce, seconded by Klusman, the Board voted 4-0 to approve the agenda as amended. Consider Approval of the Consent Agenda On motion of Pierce, seconded by Klusman, the Board voted 4-0 to approve the Consent Agenda as amended, as follows: Equal Opportunity Employer [PAGE 2] A. Consider Approval of the Minutes - 1/20/26 Regular Meeting B. Budget Amendments, as follows: 6400- Animal Services Appropriate funds to cover contracted out $13,000 Spays and neuters for cats and dogs 4330- Emergency Services Appropriate funds for replacement radios $14,664 for fire districts 6200- Parks & Rec Appropriate funds to recognize funds $60,000 recived from NC Dept of Natural Cultural Resources 4330- Emergency Services Transfer funds to cover Contract 26194 $157,400 for EMS Location study 4125- Finance Transfer funds to EDC account for Lead $45,000 generaction activitues 4112- General Government Transfer funds to cover purchase of $5,010 property 4112- General Government Appropriate funds to cover Womble $60,000 contract for attorneys C. Change Order # 10 - Holden Building Co. - RCC-Health Department Project D. Free Health Screenings at Rowan County Parks E. Amendment #2 — The HG High Road, Inc (Veterans Social) — RCC Lease F. Refund to Blue Cross Blue Shield G. Approve Coughenour Property Purchase and Associated Budget Amendment (**Moved to Regular Agenda**) H. Farmland Preservation Fund Revision and Agricultural Growth Zone Grant I. RCC Concourse & Exterior Signage Project – ADW Architects – Furniture Design Services (**Moved to Regular Agenda**) J. Approve — Content & Placement — Commemorative Signage — Sloan Park K. GRANTS: NC Science Museums Grant Funding Award L. Proclamation recognizing Libraries with Heart Awareness Month in Rowan County M. GRANTS: 2026 Community Waste Reduction and Recycling Grant Program N. Statement of Work (SOW) - Radio Communications Consulting - Federal Engineering O. GOVERNMENT RELATIONS: BUILD Grant Letter of Support P. Work Authorization — Architectural Services for Property Selection & Design – Emergency Services - ADW Q. Grant Agreement (1 of 2) for Airfield Lighting Rehabilitation R. Grant Agreement (2 of 2) for Airfield Lighting Rehabilitation S. Sole Source - NCPLDA - FY26-30 T. Revised Resolution for Novant Health on Involuntary Commitment Transports U. 2025 NC Office of State Human Resources Substantial Equivalency Monitoring Forms V. Schedule Public Hearing-Road Naming-Jacob Bost Rd W. Change Order #1- Salcoa Contracting, Inc. - Dan Nicholas Park Wildlife Restroom Renovations X. Change Order #1 - Lafave's Construction Co. - Recycling Roof Replacement Y. Health Department Water Service Z. Award/Approve Dan Nicholas Park Bathhouses & Restroom Renovations — GCL Development, LLC. Page 2 of 10 02/16/26 [PAGE 3] AA. VTS and Tax Refunds for Approval BB. Project Funding Request with Novant Health for P&R CC. Reallocation of budgeted funds to Rowan EDC DD. GRANTS: Approve Accepting Scrap Tire Disposal Grant Program Award EE. Request to Set Public Hearing - FY27 Fare Increase FF. Schedule quasi-judicial hearing for SUP 01-26; Kevin Settineri, for March 2, 2026 GG. Sole-Source - Carolina Recordings Systems LLC FY26-32 - Revised HH. Policy Exemption — Spay/Neuter Surgery Agreement—Community Pets Mobile Veterinary Clinic II. Set a Public Hearing: Personnel Ordinance Text Amendment (**Agenda Addition**) Public Comment Period Chairman Edds opened the floor for Public Comment and closed it after everyone wishing to speak had done so. Jim Fetchero gave handouts to the Board regarding passenger train travel (Attachment A). He discussed passenger train service in North Carolina. Bobby Kemp discussed his concerns regarding veterans in Rowan County. Special Recognitions County Manager Aaron Church and the Board recognized graduates of the Civic Leadership Academy and presented each person with a certificate. Vice-Chairman Greene entered the meeting at 6:26 p.m. Public Hearing – North Hills Christian School County Attorney Jay Dees introduced Attorney Connor Crews of McGuireWoods LLP. Mr. Crews said North Hills Christian School is seeking to borrow money through a conduit revenue bond issuance by the Public Finance Authority, a Wisconsin governmental body (“PFA”), that serves as an issuer of conduit bonds for nonprofit organizations (including independent schools like North Hills) across the country. In order for interest on these bonds to be exempt from federal income tax, federal tax rules require an elected body with jurisdiction over the nonprofit organization’s financed facilities approve the issuance “in principle” after holding a public hearing. Because the School’s facilities are located in the County, the Board of Commissioners is eligible to serve as that elected body and provide the necessary approval after a public hearing. The School—not the County—will have the sole responsibility to repay the debt incurred through the bond issuance, and approval will not subject the County to any liability. The School requests that the Board of Commissioners take two actions: (1) hold the required public hearing, and (2) adopt a resolution approving the issuance of the bonds. At 6:38 p.m. Chairman Edds opened the Public Hearing and closed it after no one wished to speak. Page 3 of 10 02/16/26 [PAGE 4] On motion of Pierce, seconded by Greene, the Board voted 5-0 to approve a Resolution Approving In Principle the Issuance of Not to Exceed $18,000,000 of the Public Finance Authority Education Revenue Bonds for North Hills Christian School. Public Hearing & Incentive Request – Project Paddock Scott Shelton, Rowan EDC Vice President, said the company behind Project Paddock has been in business for ten years and is seeking to expand its manufacturing capabilities. The company is currently evaluating potential properties in other counties in North Carolina and the western United States for a new facility. A property in Rowan County is among the candidates for this new facility. If our community was selected, the company would create 25 new jobs over the next three years, as well as invest $32 million in real and business personal property for this project. The company plans to begin operations at its chosen location in early 2027. There do not appear to be any regulatory barriers to this project moving forward. The company will work with local officials and the Rowan County Building Inspections Department to navigate the appropriate review and permitting process. There are no components of the proposed project that appear outside the normal scope of operations for these types of facilities. Rowan County’s adopted Investment Grant Program provides a five-year grant to companies investing in our community. The grant is established by a contract between the company and the County. The company must pay their taxes in full each year based on the actual tax value of the property or investment to be eligible to receive the grant. If the company meets all of the criteria in the contract, a grant is issued to the company based on a percentage of taxes paid. Rowan County uses a scoring system to determine incentive eligibility and grant levels. This system awards points based on important factors such as capital investment, total job creation, average salary, employee health insurance coverage, and industry sector. Each of the three grant levels requires a minimum number of points scored. Based on the project parameters provided to the Rowan EDC by the company and other representatives, Project Paddock’ scored a total of 5 points which would qualify it for a Level 1 Grant (scoresheet included on page 8). This grant would be equivalent to 40% of the new taxes paid. The company is requesting a Level 1 Grant under this program for the amount and duration adopted in the policy. In order to illustrate the financial impact of this potential project on the County we have projected revenue returns over a 10-year period. If Rowan County were chosen, Project Paddock plans to begin operations in early 2027. The overall investment timeline is based on information provided to the Rowan EDC by the company and other representatives. The evolving nature of County tax rates, assessed value of the installed equipment, and construction timelines require certain assumptions in order to develop a functioning model. To establish a baseline, the following constants were applied: • The County tax rate is fixed at the current rate of $0.58 • The company invests an estimated $17 million in real property improvements by the end of 2026 • The company invests a total of $15 million in business personal property by the end of 2028 with the initial investment of $7 million being made by the end of 2026 Page 4 of 10 02/16/26 [PAGE 5] • Depreciation for business personal property was estimated using the State of North Carolina’s 2026 Depreciation Schedule B • Twelve-year lifespans were assumed for all business personal property depreciation In application, it is unlikely that all assumptions will hold constant. The model provides general trends of expected revenues and expenditures. Incorporating the above framework, the following outcomes are projected: • During the five incentivized years, the County would stand to collect $819,308 in revenue and provide incentive grants totaling $327,723. The County would retain $491,585 of revenue during the incentive term. • Modeled with a 10-year horizon, the County would stand to collect an estimated $1,570,060, disburse a $327,723 grant and retain an estimated $1,242,337 of new revenue. This project appears to have several benefits and no apparent liabilities. If Rowan County were chosen, Project Paddock would create a total of 25 new full-time jobs, as well as add millions to the County’s tax base. The project would also generate approximately $1.24 million of new net tax revenue for the County over a ten-year period. The average wage is approximately $81,000 annually. At 6:44 p.m. Chairman Edds opened the Public Hearing and closed it after no one wished to speak. On motion of Pierce, seconded by Klusman, the Board voted 5-0 to approve a Level 1 Grant to Project Paddock for the terms stated in the County’s adopted Incentive Grant Program policy. Presentation – RCC Storage Building Revision Craig Powers, Director of Engineering, introduced Phillip Steele, Managing Principal of ADW Architects. Mr. Steele said the proposal includes constructing a new pre-engineered metal building adjacent to the existing community center to provide practical storage for agricultural and maintenance equipment, integrated with the site's landscape features including trees, pathways, drainage, and future expansions. Base Bid Design • Building dimensions: 40'-2" x 72'-8" (2,925 gross square feet). • Features a simple rectangular layout with multiple large overhead garage-style doors, fire extinguishers, exposed steel structure with blanket insulation, suspended fans, and basic site elements like dumpster location and accessible parking. Add Alternate Design • Larger building: 40'-2" x 90'-4" (3,628 gross square feet), adding one extra bay for increased capacity. • Includes extended footprint, additional doors, and minor site adjustments for circulation. Page 5 of 10 02/16/26 [PAGE 6] Estimated Costs • Building cost: $507,678; Site work: $67,296 • Add alternates: Skylights ($4,841); Additional bay ($114,995) • Sub-total construction (with alternates): $694,810 • Owner contingency (5%): $34,740 • Total construction estimate: $729,550 • Design cost: $67,500 • Total estimated project cost (including all alternates): $797,050 Proposed Schedule • Bidding Schedule (4 weeks): Bid posting (February 5, 2026); Pre-bid meeting (February 13, 2026); Questions due (February 20, 2026); Bids due (March 6, 2026). • Construction Schedule: 6 months. There was general discussion regarding how the building would be used and design elements that reflect those usages. Commissioner Pierce requested an Alternate with a partition wall. On motion of Pierce, seconded by Greene, the Board voted 5-0 to approve this project (including an alternate with a partition wall) to go out to bid. Presentation – RCCC GO Bonds Anna Bumgarner introduced Amy Vitner, Managing Director at First Tryon Advisors. Ms. Vitner presented an overview of Rowan County’s proposed issuance of approximately $45 million in General Obligation (GO) Bonds to fund capital projects for Rowan-Cabarrus Community College. The proposed financing includes a competitive bond sale on March 10, 2026, with closing scheduled for March 31, 2026, at which time bond proceeds would be available. Key milestones include: • February 16, 2026 – Adoption of bond resolution details by the Board • March 2, 2026 – Approval of the FY 2025 audit • March 3, 2026 – Distribution of offering documents • March 10, 2026 – Bond sale • March 31, 2026 – Closing and receipt of funds She reviewed preliminary repayment scenarios comparing a 15-year and 20-year term: • A 15-year term results in lower total interest cost (approximately $12.6 million) but higher annual debt service, with the debt retired by 2041. • A 20-year term results in lower annual debt service but higher total interest cost (approximately $18.4 million), extending repayment through 2046. As of June 30, 2025, Rowan County’s total long-term governmental debt is approximately $129.6 million, all at fixed interest rates, with an average interest rate of approximately 3.92%. Debt levels are low and manageable. Page 6 of 10 02/16/26 [PAGE 7] There was general discussion about funding sources. Commissioner Pierce advocated for paying the debt as it is incurred rather than all at once and immediately beginning to pay the interest. Chairman Edds explained his thoughts on paying down debt with cash. The question is whether to pay existing debt. Ms. Vitner reported that governmental debt service as a percentage of expenditures has historically remained low and is budgeted at approximately 7.0–7.1% for FY 2025–2026. Issuance of the proposed bonds is projected to temporarily increase this percentage to approximately 8.6% before declining. Peer comparisons indicate Rowan County remains near median ranges for comparable North Carolina counties. Ms. Vitner concluded that Rowan County has the financial capacity to support the proposed bond issuance. The increase in debt ratios is expected to be modest and temporary, and the financing is considered affordable within the County’s existing budget framework. Establishing formal debt affordability guidelines was recommended for future planning, including a capital expenditure plan. Ms. Bumgarner said the bond ratings have remained the same. There was general discussion regarding other funding options and market rates. Connor Crews, McGuireWoods LLP, weighed in on types of bonds and the county’s relationship with each. Approve RCCC GO Bond Resolution On motion of Greene, seconded by Caskey, the Board voted 4-1 (Pierce opposed) to approve a Resolution authorizing the issuance and sale of general obligation community college bonds, series 2026 of the County of Rowan, North Carolina, pursuant to a bond order heretofore approved and providing for the form, details and payment thereof. Commissioner Klusman stepped out of the meeting at 7:42 p.m. Board Appointments On motion of Caskey, seconded by Greene, the Board voted 4-0 to make the following board appointments: • Ken E. Deal to an At Large seat on the Bostian Heights Volunteer Fire Department Fire Commissioner Board. • Diane Elizabeth Burney to a County seat on the Enochville Volunteer Fire Department Board of Trustees. • Ephraim R. Sloan to an At Large seat on the Historic Landmarks Commission. On motion of Pierce, seconded by Caskey, the Board voted 4-0 to accept Bethany Perez’ resignation from the Local Emergency Planning Committee. On motion of Pierce, seconded by Greene, the Board voted 4-0 to make the following board appointments: Page 7 of 10 02/16/26 [PAGE 8] • Sarah Lucas-Hooton to the Rowan County Health Department Representative seat on the Local Emergency Planning Committee. • Wesley Jackson, Jr. to the Rowan County HAZMAT Coordinator seat on the Local Emergency Planning Committee. On motion of Pierce, seconded by Greene, the Board voted 4-0 to make the following board appointments: • Jonathan Wayne Jenkins to a County seat on the Locke Volunteer Fire Department Fire Commissioner Board. • Todd M. Kidd to a County seat on the Miller Ferry Volunteer Fire Department Board of Trustees. On motion of Pierce, seconded by Greene, the Board voted 4-0 to make the following board appointments: • Dr. Anthony Davis to a County seat on the Rowan Economic Development Council. • Cynthia Mynatt to a County seat on the Rowan Economic Development Council. • Cliff Ritchie to a County seat on the Rowan Economic Development Council. • R. Victor Wallace to a County seat on the Rowan Economic Development Council. On motion of Pierce, seconded by Greene, the Board voted 4-0 to accept John Hall’s resignation from his At Large seat on the Rowan Transit System Advisory Board and to accept Nicholas Bader’s resignation from his At Large seat on the Therapeutic Recreation Board. Commissioner Klusman rejoined the meeting at 7:44 p.m. On motion of Pierce, seconded by Caskey, the Board voted 5-0 to make the following board appointments: • Mark Jennings to an ETJ seat on the Town of Rockwell Planning and Zoning Board. • Drew Shaver to an ETJ seat on the Town of Rockwell Planning and Zoning Board. • Dallene Yontz to an ETJ seat on the Town of Rockwell Planning and Zoning Board. Add Two Seats to the Agriculture Advisory Committee Chairman Edds explained the need for commissioner representation on the Agriculture Advisory Board in order to converse with the agriculture community. On motion of Edds, seconded by Caskey, the Board voted 5-0 to approve the addition of two ex officio Commissioner seats on the Agriculture Advisory Committee. On motion of Edds, seconded by Pierce, the Board voted 5-0 to appoint Greg Edds and Jim Greene to the Commissioner seats on the Agriculture Advisory Board. RCC Concourse & Exterior Signage Project – ADW Architects – Furniture Design Services (Pulled from Consent Agenda) **Clerks’s Note: this item was moved up in the agenda order.** Page 8 of 10 02/16/26 [PAGE 9] Director of Engineering Craig Powers said this item can be removed from the agenda until a later date. On motion of Pierce, seconded by Greene, the Board voted 5-0 to remove the RCC Concourse and Exterior Signage Project – ADW Architects – Furniture Design Services from the agenda. Approve Coughenour Property Purchase and Associated Budget Amendment (Pulled from Consent Agenda) **Clerks’s Note: this item was moved up in the agenda order.** County Attorney Jay Dees explained that this request involved a piece of property that the County needed to acquire. On motion of Pierce, seconded by Greene, the Board voted 5-0 to approve (1) the purchase of 0.231-acre parcel from Paul Coughenour and Wife for $5,000 to satisfy the request of Three Rivers Land Trust for Rowan County to comply with its underlying conservation easement that prohibited the transfer of this parcel which occurred more than 20 years ago but was recently discovered in an audit of its conservation easement along Grants Creek adjacent to the airport, and (2) the corresponding budget amendment for $5,010.00 that includes additional $10.00 for recording fees. Financial Report Anna Bumgarner, Finance Director, presented the financial report through January 2026: • Cumulative expenditures through January were up 6.1% compared to the same time last year • Cumulative revenues through January were up 0.2%. • Current year property tax through December was up 5.5%. Current-year property tax collections through December have grown strongly to $99.87 million in FY2026, up 5.5% from FY2025 and significantly higher than earlier years. Cumulative sales tax receipts through October total $14.88 million in FY2026, a modest 3.3% rise over FY2025 but still below the FY2024 peak of $17.04 million, while October’s monthly sales tax came in at $3.645 million. The county’s investment portfolio as of December 31, 2025, totals $274.03 million and remains conservatively positioned, with 86.87% in the North Carolina Capital Management Trust yielding 3.74%, 11.89% in U.S. Treasuries and government agencies yielding 1.189%, and 1.23% in money market instruments; year-to-date interest earnings since July 1, 2025, amount to $6.10 million, though the overall portfolio yield declined 31 basis points from the prior year due to falling rates. Overall, the report reflects rising expenditures and solid property tax growth, stable revenues, modest sales tax performance, and continued strong returns from a low-risk investment strategy. Closed Session Page 9 of 10 02/16/26 [PAGE 10] On motion of Edds, seconded by Pierce, the Board voted 5-0 to enter into closed session pursuant to NCGS 143-318.11(a)(1) to consider approval of the minutes of the Closed Session held on January 20, 2026, as described by NCGS 143- 318.10(e), and pursuant to NCGS 143- 318.11(a)(3), to consult with an attorney. Resume Open Session At 8:50 p.m. Open Session resumed. On motion of Edds, seconded by Pierce, the Board voted 5-0 to approve an increase in the contract with Womble Bond Dickinson from $80,000 to $135,000. On motion of Edds, seconded by Caskey, the Board voted 5-0 to authorize the Chief Finance Officer to execute a fund balance appropriation/budget amendment for $60,000 to cover the cost of the contract increase. Adjournment At 8:51 p.m., on motion of Pierce, seconded by Edds, the Board voted 5-0 to adjourn. ______________________________________ Sarah Pack, CMC, NCCCC Clerk to the Board Page 10 of 10 02/16/26 [PAGE 11] Attachment A Jim Fetchero Page 1 of 13 [PAGE 12] Attachment A Jim Fetchero Page 2 of 13 [PAGE 13] Attachment A Jim Fetchero Page 3 of 13 [PAGE 14] Attachment A Jim Fetchero Page 4 of 13 [PAGE 15] Attachment A Jim Fetchero Page 5 of 13 [PAGE 16] Attachment A Jim Fetchero Page 6 of 13 [PAGE 17] Attachment A Jim Fetchero Page 7 of 13 [PAGE 18] Attachment A Jim Fetchero Page 8 of 13 [PAGE 19] Attachment A Jim Fetchero Page 9 of 13 [PAGE 20] Attachment A Jim Fetchero Page 10 of 13 [PAGE 21] Attachment A Jim Fetchero Page 11 of 13 [PAGE 22] Attachment A Jim Fetchero Page 12 of 13 [PAGE 23] Attachment A Jim Fetchero Page 13 of 13