HomeMy WebLinkAboutAgenda - 09-05-2013 - 5eORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: September 5, 2013
Action Agenda
Item No. 5 -e
SUBJECT: Tax Collector's Annual Settlement for Fiscal Year 2012 -13
DEPARTMENT: Tax Administration PUBLIC HEARING: (Y /N) No
ATTACHMENT(S):
Resolution
Reports (5)
Order to Collect
Report of Delinquent Property Taxes
(provided to Clerk)
INFORMATION CONTACT:
T. Dwane Brinson, Tax Administrator,
919- 245 -2726
1
PURPOSE: To receive the tax collector's annual settlement on current and delinquent taxes,
approve by resolution the accounting thereof, and upon acceptance of the reports, issue the
Order to Collect for Fiscal Year 2013 -2014.
BACKGROUND: The annual settlement provides in detail the collection for the County, all fire
and special districts, and the Towns of Carrboro, Chapel Hill, and Hillsborough during Fiscal
Year 2012 -2013.
For fiscal year ended June 30, 2013, Orange County's overall current year tax collection
percentage was 98.39 %. The overall collection percentage can be broken down further into
three property classifications: real property, personal property, and motor vehicles. Orange
County's Fiscal Year 2013 — 2014 current year tax collection percentage for real property was
98.94 %, personal property was 99.23% and motor vehicles was 89.20 %.
The tax collector is required by North Carolina General Statute (NCGS) 105 -373 to give an
annual settlement to the governing body. It is the intent of the Machinery Act to create a direct
relationship of responsibility and accountability between the tax collector and governing body.
Furthermore, NCGS 105 -373 requires the tax collector to furnish a sworn report to the governing
body showing a list of property owners whose taxes remain unpaid for the preceding fiscal year.
There are three sections to the report: business personal property owners, individual personal
property owners and real property owners. By acceptance of the attached resolution, the Board
designates said list to be entered into the minutes. The tax claims are not discharged or written
off. These accounts are recharged to the collector as delinquent accounts, and the collector has
full authority to use levy and garnishment to affect their collection. Lists have been provided to
the Clerk to the Board for the permanent record of all outstanding tax by property classification.
Two settlement reports for tax are included. The first shows all taxes charged for collection for
the 2012 -2013 Fiscal Year. Per NCGS 105- 373(3)(b) the tax collector is credited with
(paraphrased):
1. All sums representing taxes collected and deposited;
2. Releases approved by the governing body;
3. The principal amount of taxes constituting liens on real property;
4. Amount shown on the insolvent list;
5. Discounts as allowed by law;
6. Commissions (if any) lawfully payable to the tax collector as compensation;
7. Outstanding Property Tax Commission appeals.
*All uncollected taxes allowed as credits in a settlement are recharged to the tax collector.
The second report shows all prior years' taxes collected during the 2012 -2013 fiscal year.
NCGS 105 -378 limits the tax collector's use of enforced collection remedies to ten years from
the due date of the tax. As such, for Fiscal Year 2012 -2013, the tax collector was charged with
collecting remaining taxes from the years 2003 -2011, in addition to current year 2012 taxes.
Additional reports are included for review by the governing board. One provides details of all
other miscellaneous revenue charged to the Tax Collector for collection during Fiscal Year
2012 -2013. Another report shows the accounts receivable information for 2012 taxes at the
beginning of the 2013 Fiscal Year. The final report is a minimal bill report that provides the
number of bills and amount of taxes waived in accordance with a resolution approved by the
governing board on July 26, 1995. NCGS 105- 321(f) states, in part, that the governing body of
a taxing unit may direct its tax assessor and tax collector not to collect minimal taxes where the
total principal amount does not exceed five dollars ($5.00).
FINANCIAL IMPACT: There is no financial impact associated with receipt of the tax collector's
annual settlement.
RECOMMENDATION(S): The Manager recommends the Board
• Receive the Tax Collector's annual settlement, and approve and authorize the Chair to
sign the resolution accepting it as reported for entry into the minutes; and
• Approve, authorize the Chair to sign, and issue the Order to Collect to the Tax Collector
for Fiscal Year 2013 -2014.
RES- 2013 -061
RESOLUTION APPROVING THE
TAX COLLECTOR'S ANNUAL SETTLEMENT
FOR THE CURRENT YEAR 2012
AND PRIOR YEARS
BE IT RESOLVED by the Board of Commissioners of Orange County that the following
documents attached hereto are received and approved, consisting of the following:
1. Settlement of 2012 Tax Accounts
2. Settlement of Prior Years (2003 -2011) Tax Accounts
3. Tax Collector's Report of 2012 Unpaid Taxes
4. Tax Collector's Report of Minimal Property Tax Bills
5. Report of Collections of Non -Tax Revenue and Miscellaneous Taxes
ADOPTED this the 5th day of September, 2013.
Barry Jacobs
Chair, Board of County Commissioners
Attest:
Clerk to the Board of County Commissioners
K
Collection Percentage Reported in the GAFR and to the LGC 98.14% J Combined County, Fire & special District
Town of
Hillsborough
4,495,860.89
401,211.49
275,916.78
49,812.27
11,599.78
5,234,401.21
Grand
Total
193,270,219.57
6,660,123.03
10,358,654.51
1,893,746.43
1,275,60810
369,71 5.75
213,828,067.49
87,98437 1,839,400.31
1,508.40
44,568.44
Settlement for 2012 Tax Accounts
1,095,512.07
125,255.65
Orange County, Fire
and Special Districts
5,094,569.63
Towns of Carrboro, Chapel Hill, and Hillsborough
5,234,401.21
213,828,067.49
for Fiscal Year 2012 -2013
210,562,945.29
4,295.56
Orange
Fire & Special
Town of
Town of
County
Districts
Carrboro
Chapel Hill
CHARGES
Adjusted Levy -Real
125,043,411.69
21,647,867.42
10,941,523.52
31,141,556.05
Adjusted Levy - Personal
4,967,928.58
193,910.53
1,097,072.43
Adjusted Levy -Motor Vehicles
7,899,487.74
670,558.30
1,512,691.69
Adjusted Levy -- Personal & Motor Vehicles
1,893,746.43
Adjusted Levy - Vehicle Fees
375,821.14
849,974.79
Interest & Penalties
257,474.06
37,948.56
16,075.64
46,617.71
Total
138,168,302.07
23,579,562.41
12,197,889.13
34,647,912.67
CREDITS
Real Uncollected
1,327,304.73
173,68014
112,141.75
138,289.32
Personal Uncollected
38,355.80
1,00538
3,698.86
Motor Vehicles Uncollected
853,521.76
76,745.45
124,645.85
Personal & Motor Vehicles Uncollected
125,255.65
Motor Vehicle Fees Uncollected
57,597.81
93,048.12
Cash Deposited
135,949,11978
23,280,626.62
11,950,398.74
34,288,230.52
Total
138,168,302.07
23,579,562.41
12,197,889.13
34,647,912.67
COLLECTION CREDIT
Cash Deposited
135,949,119.78
23,280,626.62
11,950,398.74
34,288,230.52
Prop Tax Appeals Pending Credit
5,419.98
-
-
-
Total Collection Credit
135,954,539.76
23,280,626.62
11,950,398.74
34,288,230.52
COLLECTION PERCENTAGE
Real
9$.94 °l0
99.20 °l0
9$.9$ °l0
99.56 °l0
Personal
99.23%
99.48%
99.66%
Motor Vehicles
89.20%
88.55%
91.76%
Personal & Motor Vehicles
93.39%
Motor Vehicle Fees
84.67 °% o
89.05 °o
Total
98.39%
98,73%
97.97%
98.96%
Collection Percentage Reported in the GAFR and to the LGC 98.14% J Combined County, Fire & special District
Town of
Hillsborough
4,495,860.89
401,211.49
275,916.78
49,812.27
11,599.78
5,234,401.21
Grand
Total
193,270,219.57
6,660,123.03
10,358,654.51
1,893,746.43
1,275,60810
369,71 5.75
213,828,067.49
87,98437 1,839,400.31
1,508.40
44,568.44
40,599.01
1,095,512.07
125,255.65
9,739.80
160,385.73
5,094,569.63
210,562,945.29
5,234,401.21
213,828,067.49
5,094,569.63
210,562,945.29
4,295.56
9,715.54
5,098,865.19
210,572,660.83
98.14%
99.62%
85.29%
80.45%
97.40%
0
Timothy Dwane Brinson, Tax Collector for Orange County, Towns of Carrboro, Chapel Hill, and Hillsborough, and applicable fire /special districts, being duly appointed, respectfully
reports that he has made a diligent effort within the time permitted by law to collect the taxes due from persons listed out of their personal property and by other means available to him for collection of such taxes.
Sworn to and subscribed before me this the L - day of August, 2013.
Notary Public
SETTLEMENT OF UNPAID TAXES
FOR THE YEARS 2003-2011
Orange County, Fire and Special Districts
Towns of Carrboro, Chapel Hill, and Hillsborough
Timothy Dwane Brinson, Tax Collector for Orange County, Towns of Carrboro, Chapel Hill, and Hillsborough, and applicable firefspecial districts, being duly appointed,
respectfully reports, in accordance with G.S. 105-373(b), the amount of taxes remaining unpaid for years 2003 through 2011, that he has made a diligent effort
within the time permitted by law to collect such taxes out of the personal property of such taxpayers, or by other means available to him for collection ofsuch taxes,
Sworn and subscribed before me on this the 11"day of August, 2013
T.
I TAW
—Notary Public My commission expires a ZUBLIC
lick
am
1`IZhb'L. — — A
Adjusted Levy
Total
Uncollected Balance
Interest
Collections
(Accounts Receivable)
Collected
Orange County
3,527,067-57
1,582,528.86
1,944,538.71
Downtown Revitalization
2,336-39
1,716-44
619-95
Cedar Grove Fire
11,44123
6,26877
5,174.46
Chapel Hill Fire
147-83
1940
128.43
Damascus Fire
429,19
37685
52-34
Efland Fire
17,057 34
8,693-10
8,364-24
Eno Fire
11252.22
4,041.90
7,21032
Little River Fire
4,74076
2,927.15
1,813.61
New Hope Fire
7,440-89
4,710,50
2330.39
Orange Fire
28,179,38
12,555.72
15,623-66
Orange Grove Fire
11,488.62
7,771.49
3,717.14
South Orange Fire
15,476.56
8,949.08
6,527.48
South Triangle Fire
3,553,27
1,601.60
1,951.67
White Cross Fire
10,623-63
4,309-60
6,314-03
CH Carrboro School district
280,736-40
150,201-40
130,535.00
Total County, Fire, and Special Districts
3,931,973.28
1,796,671-86
2,135,301.43
202,495.73
Town of Carftro
Real
124,628,20
62,345-44
62,28216
Motor Vehicle and Other Personal Property
286,011,59
95,121.44
190,890,15
Total
410,639.79
157,466.88
253,172.91
12,604.78
Town of Chapel Hill
Real
175,029,87
103,323.32
71 Y06.55
Motor Vehicle and Other Personal Property
407,784-70
154,733,30
283.051.40
Total
582,814.57
258,056.62
324,757.95
19,421.63
Town of Hillsborough
Real
112,892-51
40,237-30
65,770.45
Motor Vehicle and Other Personal Property
90,887-23
37,971-20
52,916.03
Total
203,779.74
78,208.50
118,686.48
9,487.10
Timothy Dwane Brinson, Tax Collector for Orange County, Towns of Carrboro, Chapel Hill, and Hillsborough, and applicable firefspecial districts, being duly appointed,
respectfully reports, in accordance with G.S. 105-373(b), the amount of taxes remaining unpaid for years 2003 through 2011, that he has made a diligent effort
within the time permitted by law to collect such taxes out of the personal property of such taxpayers, or by other means available to him for collection ofsuch taxes,
Sworn and subscribed before me on this the 11"day of August, 2013
T.
I TAW
—Notary Public My commission expires a ZUBLIC
lick
am
1`IZhb'L. — — A
2012 -2013 COLLECTIONS OF NON -TAX REVENUE
EMS Ambulance Fees
Chapel Hill
not inclusive of Medicaid Reimbursement
$ 2,384,247.37
Medicaid Reimbursement for EMS
$ 328,653.00
Schedule B Licenses
$ 495.00
Beer & Wine Licenses
$ 10,704.45
Rental Vehicle Gross Receipts Tax
$ 62,080.32
Emergency Mgmt Collections
Amount
(all other charges but ambulance)
$ 37,987.70
3R Fee Collection
$ 3,959,381.78
Waste Center Fee Collection
$ 592,741.94
Occupancy Tax Collections
$ 1,053,159.48
TOTAL
$ 8,429,451.04
Town of Mebane, Motor Vehicle Taxes
City of Durham, Motor Vehicle Taxes
City of Durham, Motor Vehicle Tag Fees
2012 -2013 Miscellaneous Collections
2012 -2013 COLLECTION OF RENTAL VEHICLE GROSS RECEIPT
TAX FOR MUNICIPALITIES
Chapel Hill
$
43,229.71
Hillsborough
$
9,452.97
Carrboro
$
1,268.42
TOTAL
$
53,951.10
0
COLLECTIONS OF MISCELLANEOUS AD VALOREM TAXES & MOTOR VEHICLE TAG FEES
Fiscal
Year 2012 -2013
All Prior Years
Adjusted
Total
Amount
Collection
Adjusted Total
Amount
Collection
Levy
Collected
Uncollected
Percentage
Levy Collected
Uncollected
Percentage
65,263.76
54,032.39
11,231.37
82.79%
11,410.95 7,350.97
3,897.71
65.84%
655.70
566.32
89.38
86.37%
65.90 -
65.90
0.00%
270.00
225.00
45.00
83.33%
80.90
80.90
0.00%
State of North Carolina
County of Orange
ORANGE COUNTY TAX ADMINISTRATION
228 S CHURTON STREET, SUITE 200, PO BOX 8181
HILLSBOROUGH, NORTH CAROLINA 27278
Telephone (919) 245-2725 Fax (919) 644-3332
T. Dwane Brinson, Director
Tax Collector's Report of FY 2012-2013
Accounts Receivable—Real/Personal Property
Timothy Dwane Brinson, Tax Collector for Orange County, Towns of Carrboro, Chapel Hill, and
Hillsborough, and applicable Fire Districts being duly appointed, deposes and says:
A complete list of persons owning real and personal property whose tax remain unpaid and the
principal amount due has been filed with the Clerk to the Board of County Commissioners and is
available for inspection. The principal amount of 2012 real and personal property as of July 1,
2013 is $3,265,122.20.
Timothy Dwane Brinson
Orange County Tax Collector
Sworn to and subscribed before me this
the H416 ay of August, 2013.
a 7 -- ? � 4,W
N�0- t " blic
My Commission expires
PUBLIC
7
TAX COLLECTOR'S REPORT
OF MINIMAL PROPERTY TAX BILLS
Fiscal Year 2012-2013
North Carolina General Statute 105-321(f) is a provision authorizing the governing board
of a taxing unit that collects its own taxes to adopt a resolution foregoing the collection
of bills that do not exceed a specified amount, up to five dollars ($5.00). The Orange
County Board of Commissioners has adopted, by resolution effective July 26, 1995, a
policy change to permit the County Assessor and Tax Collector to waive the billing and
collection of tax notices that do not exceed five dollars ($5.00), and that the tax collector
keep record of such and report the total amount as part of annual settlement.
The total number of motor vehicle notices less than five dollars ($5.00) is 5726. The total
amount of taxes waived is $12,863.94. The total number of real estate and personal
property notices less than five dollars ($5.00) is 2079. The total amount of taxes waived
is $2,171.49.
Timothy Dwane Brinson
Orange County Tax Administrator
ORDER OF THE BOARD OF COUNTY COMMISSIONERS
IN ACCORDANCE WITH G.S. 105 -321
State of North Carolina
County of Orange
ORDER OF THE BOARD OF COUNTY COMMISSIONERS
IN ACCORDANCE WITH G.S. 105 — 373 & 105 — 321
To: Timothy Dwane Brinson
Tax Collector of Orange County, Towns of Carrboro, Chapel Hill, and
Hillsborough, and applicable Fire Districts
You are hereby authorized, empowered, and commanded to collect the taxes remaining unpaid
as set forth in the 2003 through 2013 tax records filed in the office of the Tax Collector, and in
the tax receipts herewith delivered to you in the amounts and from the taxpayers likewise
therein set forth. You are further authorized, empowered, and commanded to collect the 2003
through 2013 taxes charged and assessed as provided by law for adjustments, changes, and
additions to the tax records and tax receipts delivered to you which are made in accordance
with law. Such taxes are hereby declared to be a first lien on all real property of the respective
taxpayers in Orange County, Town of Carrboro, Town of Chapel Hill, Town of Hillsborough, Fire
Districts of Orange, Efland, South Orange, New Hope, Eno, Orange Grove, Chapel Hill, Little
River, Cedar Grove, Southern Triangle, Damascus, and White Cross, and this order shall be a
full and sufficient authority to direct, require and enable you to levy on and sell any real and
personal property, and attach wages and /or other funds, of such taxpayers, for and on account
thereof, in accordance with law.
You are further authorized to call upon the Sheriff to levy upon and sell personal property under
execution for the payment of taxes.
Within available funds in the budget ordinance and personnel positions established, the Tax
Collector may hire employees, and they shall have the authority to perform those functions
authorized by the Machinery Act of Chapter 105 of North Carolina General Statutes and other
applicable laws for current and previous years' taxes. County personnel presently in the Tax
Collector's office will continue to serve in their respective collection positions.
Witness my hand and official seal, this 5th day of September, 2013.
Barry Jacobs
Chair, Board of County Commissioners
Attest:
Clerk to the Board of County Commissioners
9