Haywood tax office faces familiar test
Haywood County remains the only North Carolina county — out of 100 — to elect its tax collector.
File photo
Despite an ever-changing cast of characters cycling through like a revolving door, the Haywood County Tax Collector’s office has come a long way since Maggie Valley Republican Mike Matthews defeated Democratic incumbent David Francis in 2014 by 1.26%. Now, after nearly four years of service, Republican incumbent Sebastian Cothran has decided to seek other opportunities, guaranteeing a fourth change in leadership over the past four elections.
Three Republicans are seeking the seat. No Democrats have filed to run, so one of those Republicans will emerge from the March 3 Primary Election to lead an office many say shouldn’t even be on the ballot. In fact, Haywood County is the only county in North Carolina that still elects the position.
And as with many other elected county-level positions like register of deeds, clerk of courts, even sheriff, the collector’s political affiliation shouldn’t affect how the office is run, but it’s still one of the most important factors in the minds of the voters — and the candidates.
Francis’ service was largely uneventful, which is exactly what residents demand from the office; like most local governments, Haywood County derives a substantial proportion of its revenue from the collection of real and personal property taxes. Each year, taxes are levied based on valuation and by all accounts, 95% of property owners pay them on time, without issues. But when those collections amount to $40 or $50 million each year — about half the county’s annual budget — that 5% isn’t exactly small change.
Per statute, when county commissioners craft their annual budgets, they must base their revenue projections not on assuming a 100% collection rate, but rather on the previous year’s collection rate. If the collection rate is poor, commissioners find their hands tied. Ambulances can’t be bought. Libraries can’t be renovated. Raises aren’t given. Staff positions go unfilled.
For those who do not pay on time, garnishments or other collection actions can be undertaken by the tax collector; however, the staff time that goes into collecting delinquent taxes eats into the efficiency of the office. Successful tax collectors need to be both number crunchers and people-friendly, gently nudging those who have not paid their fair share to set up payment plans and get current. A degree of sensitivity is involved, especially for those on fixed incomes during tough economic times.
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That’s why quiet proficiency, like that of Francis, is especially valued; when stories get written about the tax collector’s office, they’re almost always bad.
As Haywood County’s transition from blue to red began to accelerate in the middle of the last decade, Francis was ousted by voters for little reason other than the letter next to his name.
Almost immediately, problems in Matthews’ office emerged as commissioners questioned both his performance and his personal life.
Ultimately, those issues were borne out in Haywood’s plummeting collections rate. In 2015, Matthews collected rate was just 96.97% of the total levy. In 2016, it increased slightly to 97.15%. In 2017, it decreased slightly to 97.12%.
That same year, commissioners unanimously passed a resolution asking the General Assembly to make the position appointed, i.e. hired, rather than elected. That request fell on deaf ears.
Republican Andrew Ferguson, at the time the 28-year-old business manager of a family pharmacy, primaried Matthews in an attempt to dislodge him but retain the seat for Republicans; Matthews prevailed 1,011 to 877, or about 7.1%.
Voters ultimately corrected the issue with Matthews themselves, electing Democrat Greg West in 2018 with final results coming in at 12,878 to 11,808, or 4.34%.
West brought immediate improvement to a 97.69% collection rate that year, slipped to 97.33% in 2019, but then established an upward trend to 98.13% in 2020 and 98.35% — an all-time high — in 2021.
In 2022, voters once again ousted a high-performing Democrat for little reason other than the letter next to his name.
Republican Sebastian Cothran, who was just 21 at the time and still a senior at UNC-Asheville double-majoring in accounting and political science, became one of the youngest elected officials in the state when he defeated West. Cothran had never even held a full-time job at the time of his election.
Because the Haywood County tax collector is responsible for handling tens of millions of dollars in public funds each year, state law requires the position to be bonded as a financial safeguard in case of fraud, error or mismanagement. Bonding levels for the office have varied significantly over time, often reflecting commissioners’ concerns about experience and risk. Francis carried a $100,000 bond — reflective of his experience and competence — while his successor Matthews was required to secure a $410,000 bond in 2014 after initially struggling to obtain coverage.
When Cothran was elected, commissioners initially discussed a bond as high as $1 million before settling on a $250,000 surety bond combined with additional internal controls and oversight during his first months in office.
A number of local and state media outlets piled on, all but guaranteeing Cothran’s spectacular failure — but that’s not what ended up happening.
The most recent figures from the tax collector’s office show Cothran logged respectable — if declining — rates over the three fiscal years he’s reported thus far. In 2022, he achieved 98.26%, slightly down from West’s record high of 98.35% the previous year but still higher than three of West’s four years rebuilding the office. In 2023, Cothran’s collections again dipped to 98.15%. In 2024, they dropped again to 97.98%.
West, who’s remained in county government since his loss four years ago, is again seeking the job and again seeking to get things moving in the right direction after Republican underperformance — but this time, West’s a Republican. He’s also the only candidate in the race who has actually done the job.
Ferguson, who is now a contractor for FedEx, still thinks he’s the best person for the job and claims to be the only Republican in the race. He’s looking forward to getting the matchup against West he wanted in 2016 but never expected it to be in the Republican Primary Election.
Emily Sapp, who came into the tax collector’s office under West after a year in the tax assessor’s office, said she along with staff share at least some of the credit for maintaining the integrity of the office and that she brings a hands-on, day-one readiness to run the office without on-the-job training while treating taxpayers with consistency, clarity and compassion.
With the office’s recent history underscoring just how much experience, temperament and judgment matter in a job most voters only notice when something goes wrong, the three Republican candidates now vying for the seat offer sharply different answers to the same question — who should be trusted with Haywood County’s money?
Andrew Ferguson
Ferguson is running for Haywood County tax collector on a message of long-term commitment, public service and what he describes as a blend of business experience, people skills and generational roots in county government.
A lifelong Haywood County resident, Ferguson now lives in the Lake Junaluska community, where he is raising his daughter. A product of Haywood County schools, he earned his bachelor’s degree from North Carolina State University’s Poole College of Management and spent about a decade working in his family’s independent pharmacy in Haywood County, a role he said shaped how he interacts with the public.
Andrew Ferguson. File photo
“You gain a lot of emotional intelligence when you’re working with people from all walks of life,” Ferguson said. “We treated everyone equally and fairly and without partiality.”
After the pharmacy closed, Ferguson worked remotely as a consultant for Clear Result, a Houston-based company that manages energy-efficiency programs for utilities including Duke Energy Carolinas and Duke Energy Progress. He later transitioned to his current job as a courier with FedEx Express in Fletcher.
“I like people,” said Ferguson. “I like being with people and around people and helping people.”
The structure and day-to-day variability of his current job, Ferguson said, reinforced his interest in public service and in the tax collector’s role specifically. He argues that repeated turnover in the office carries its own costs and that voters should consider continuity beyond a single term, alleging that perhaps West isn’t in it for the long haul.
“Do we want to do this again in four years?” he said. “Why kick the can down the road? If I’m blessed to be the next tax collector, that is not something I’m going to do for a short time.”
Rejecting suggestions that he is using the race to position himself for other elected offices, Ferguson cited his family’s nine generations in the county and their legacy of public service. Ferguson’s aunt Helen once served as register of deeds, his uncle Carlyle was a commissioner and his cousin, Marla Ferguson Morris, is currently a member of the school board. Civic involvement, he said, is a core family value.
“We don’t talk about it,” Ferguson said. “We are about it.”
On the question of whether the tax collector’s office should remain elected and partisan, he believes voter choice remains important even if party affiliation carries limited relevance to daily operations.
“I believe that as many positions that are in leadership roles that are funded by the taxpayer [as possible] should be elected,” Ferguson said, adding that party labels can help voters understand a candidate’s general worldview but acknowledging that ideology plays little role in tax administration.
Despite that, Ferguson has blasted his opponents’ Republican credentials.
“We can talk about experience, and we can talk about knowledge and life experiences and how all these things come together as qualifications and competency for being tax collector,” he said, “but I’ll just be honest, in my opinion, I’m the only Republican in the Republican primary.”
Ferguson emphasized that the tax collector’s performance directly affects county budgeting and the delivery of public services, arguing that reliability and effort matter as much as technical knowledge and that there is a real-life price for failure. He tied that responsibility to his role as a parent and lifelong resident.
“I take a lot of pride in what I get up and do every day,” Ferguson said. “I want to make sure the person that I am in my job and in my community is something my daughter can be proud of.”
Emily Sapp
Running on a platform centered on continuity, Sapp cited institutional knowledge and what she describes as day-one readiness for a job that, if she’s successful in her campaign, will only really require her to switch desks.
Sapp, 33, moved to Haywood County as a child from Florida in 2006 and now lives in the Lake Junaluska area with her family of five. She has worked in county tax administration since 2020, including one year in the assessor’s office followed by five years in the tax collections office — experience she says gives her a comprehensive understanding of how property values move from assessment to collection.
Emily Sapp. File photo
“During those five years, I’ve seen really how important this office is both to the county services and individuals,” she said.
Before entering county government, Sapp owned and operated her own cosmetology business. She earned a cosmetology certificate from Haywood Community College in 2011 and later returned to the college to continue her education, earning an associate’s degree. She said she plans to pursue a finance degree at a four-year university while serving as tax collector if elected and doesn’t think it will affect her work. Cothran earned a master’s degree during his service.
During her service under West, he achieved his record-setting collection rate, but she doesn’t think West did it alone.
“Well, we did,” she said, referring to staff members involved in the nitty-gritty of sorting out tax bills, collecting payments and servicing taxpayers. “I bring the hands-on experience where Greg sits idly by and watches the operations.”
She also suggests that Cothran’s relative success in the position is also at least partly attributable to West’s staff, including herself, bringing Cothran up to speed on office operations.
“We were a part of training him,” Sapp said, referring to Cothran.
On the question of whether the tax collector’s position should remain elected, Sapp offered a nuanced answer, acknowledging both the drawbacks of politicizing an administrative office and the opportunities elections create for candidates without elite credentials or connections.
“If it wasn’t an elected office, I probably wouldn’t have had the opportunity to run for it,” she said. “Do I think that it should be an elected position? Probably not. But this is what we’re faced with.”
Although she is a registered Republican and has never changed her party affiliation, Sapp said she did not become politically engaged until she began working in local government — the root of Ferguson’s claim of being “the only Republican” in the race. Despite turning 18 sometime around 2011, Sapp’s first votes were cast in the 2016 Primary and General Elections. She did not vote in 2018 or 2020, but did vote in General Elections in 2022 and 2024.
She acknowledged gaps in her voting history and attributed them to focusing on raising her children and nurturing a small business rather than following local elections, but Sapp rejected suggestions that her party credentials are in question, noting that she has been registered Republican since she first became eligible and voted for Donald Trump in both the 2016 and 2024 presidential elections.
In contrasting herself with the other candidates, Sapp believes that a frontline worker like herself is better qualified to run the office than a newcomer like Ferguson or an administrator like West.
“Voters can trust that I’ll be able to do everything that needs to be done on day one,” she said.
She also stressed the importance of communication and compassion in dealing with taxpayers, particularly those facing financial hardship, describing tax collection as a balance between policy and people.
“You can enforce the law without losing compassion,” Sapp said. “Frustration usually comes from confusion or fear, and clear communication will go a long way.”
Greg West
West is seeking a return to the Haywood County tax collector’s office with an argument rooted in familiarity, institutional memory and experience unmatched in the three-candidate field.
A lifelong Haywood County resident who rebuilt an office that had struggled in prior years and stabilized operations through natural disasters and the early stages of the COVID-19 pandemic, West, 58, does hold the highest collections rate in history — even if he was a Democrat when he did it.
Greg West. File photo
“I am the most qualified candidate,” said West. “I have been the tax collector. Neither one of my opponents can state that.”
After earning a bachelor of science degree in business administration from Western Carolina University, West worked in Haywood County government for nearly 17 years, including 13 years in tax administration split between the tax collector’s office and the assessor’s office.
His current duties include managing the former Francis Farm landfill, overseeing groundwater and methane monitoring and maintaining the site while supporting development of the adjacent bike park.
West changed party affiliation prior to the 2024 General Election, switching from Democrat to Republican, but like many Republicans — including a number of current elected officials who’ve done likewise — he said the decision followed broader shifts in national politics and policy priorities rather than any change in how he views the tax collector’s role.
“I can’t support open borders and sanctuary cities. I can’t support ‘defund the police’ or boys in girls’ sports, illegals getting all the free stuff when our own citizens are struggling to pay for their medicine,” West said. “We really didn’t seem to be taking care of our own people like we should.”
He added that he did vote for Trump in 2024, while still registered as a Democrat.
“I never asked anybody that came to the counter whether they were Democrat or Republican,” West said. “I always asked, ‘How can I help you?’ [Partisanship] has nothing to do with the job.”
West has been consistent over multiple election cycles in questioning whether the tax collector’s position should be elected at all.
“I do think sometimes by being elected, you get unqualified people there,” West said. “Having it as an appointed position, I think you would have a better chance of having someone experienced in that job.”
West attributes his prior success in the office to a management approach focused on communication, consistency and case-by-case problem solving. He said the majority of taxpayers pay their bills on time and that the real work happens with a small percentage of accounts that require time and attention.
“We worked with people,” West said. “I always had an open door. I would contact people and ask them to come in, sit down and talk about their situation and see if we could come up with a plan that worked for both parties.”
That approach, he said, helped the office achieve record-setting results while keeping residents in their homes and businesses operating.
“We don’t want to take anyone’s property,” West said. “We want to collect the money, but we want to be fair.”
West also emphasized public awareness of existing tax relief programs, including exemptions for seniors, disabled residents and disabled veterans, which he said are underutilized and need more exposure.
“A lot of people don’t know about them,” West said. “We always told people when they came in if we felt like they could qualify.”
Looking ahead, West framed the primary as a decision about readiness rather than ambition, arguing that the tax collector’s job rewards steady administration over learning on the fly.
“If I was interviewing someone to work for me,” he said, “I’d be looking for the most qualified, most experienced person.”
That, he said, is the standard voters should apply when casting ballots in March.
Delinquency
Despite their differences, all three candidates to become the next tax collector do agree on one thing — Haywood County Commissioner Terry Ramey still owes taxes, and for the good of other taxpayers, should pay them.
When Ramey was first elected in 2022, The Smoky Mountain News revealed exclusively that Ramey hadn’t paid his property taxes for many years. To his credit, Ramey did enter into a payment plan — after he was elected — and paid off all then-current delinquent taxes. Ramey, however, still owes roughly $2,000 in back taxes he hasn’t paid.
The tax office maintains records of the written-off bills. Interest continues to accrue at 1% per month. Voluntary payments may still be accepted.
Ramey has consistently denied that he now owes anything and has not attempted to make voluntary payments on the delinquencies since they were first revealed. Ramey’s fellow Republican Cothran, the incumbent, has made no attempt to collect voluntary payments from Ramey, per public records.
When challenged, Cothran attempted to misrepresent statute as the reason for his inaction.
“These are past my 10-year statute of limitations, per GS 105-378 , so I haven’t been able to do anything about them,” he told SMN Jan. 8.
Under the statute, unpaid property taxes become “uncollectible” after 10 years, meaning the county loses the legal authority to garnish wages, seize property or attach bank accounts.
But those balances do not simply disappear, and the principle behind them — that all taxpayers must pay their fair share and be held accountable — is as basic to government as voting is.
The statute speaks only to the prohibition of maintaining an action or procedure to enforce a legal remedy.
West said the loss of enforcement authority does not absolve a taxpayer of responsibility.
“They’re still on the books,” West said. “You still try to speak to these people or send them letters asking for payment. You can’t use enforcement, but you can still communicate and try to get the money, because every penny counts.”
Ferguson framed the issue a matter of fairness.
“After 10 years, the teeth of enforcement goes away by statute, but it does not evaporate,” Ferguson said. “The levy of taxation on that real property does not evaporate.”
Sapp echoed that view, saying normalizing nonpayment — particularly by elected officials — threatens the county’s ability to deliver basic services.
“They are still owed, but we cannot enforce,” Sapp said.
All three candidates recognized that widespread nonpayment would undermine the county’s ability to function.
“Public services don’t get paid,” Sapp said. “It falls apart.”
“We go under, or belly up,” Ferguson said.
“The county would suffer,” West said. “More than likely, the commissioners would have to raise the tax rate to make up the difference, and nobody wants to see the tax rate increased.”
