This document presents the Threshold Adaptation and XOR Accumulation (TAXA) algorithm for object detection and tracking in video surveillance, addressing challenges in background modeling for dynamically changing scenes. The algorithm operates in three stages: continuous background noise elimination, adaptive threshold calculation for pixel detection, and XOR accumulation for accurate pixel extraction, demonstrating superior performance compared to other foreground extraction methods with a 0.90% average precision. Empirical results showcase the algorithm's effectiveness even in high-resolution videos under difficult lighting conditions.