HomeMy WebLinkAboutAgenda - 11-19-2013 - 6c 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: November 19, 2013
Action Agenda
Item No. 6-c
SUBJECT: Property Tax Releases/Refunds
DEPARTMENT: Tax Administration PUBLIC HEARING: (Y/N) No
ATTACHMENT(S): INFORMATION CONTACT:
Resolution Dwane Brinson, Tax Administrator,
Spreadsheet (919) 245-2726
PURPOSE: To consider adoption of a resolution to release property tax values for twelve (12)
taxpayers with a total of thirty-seven (37) bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received twelve taxpayer requests for
release or refund of property taxes. North Carolina General Statute 105-381(b), "Action of
Governing Body" provides that "upon receiving a taxpayer's written statement of defense and
request for release or refund, the governing body of the Taxing Unit shall within 90 days after
receipt of such a request determine whether the taxpayer has a valid defense to the tax
imposed or any part thereof and shall either release or refund that portion of the amount that is
determined to be in excess of the correct liability or notify the taxpayer in writing that no release
or refund will be made". North Carolina law allows the Board to approve property tax refunds
for the current and four previous fiscal years.
Of the twelve requests, eight of them are based on the fact that the property being taxed has
also been taxed as though owned by another person. This situation can occur when personal
property is sold or given to another owner, but the tax office is not properly notified about the
change in ownership. As is the case with several of these requests, once the error is
discovered there are often multiple years to correct for one property. Recently the combined
efforts of Collection and Assessment staff members, through Debt Set-Off notifications and
research of delinquent accounts, have led to the discovery and resolution of eight such
properties. Debt Set-Off notifications are the first step of an enforced method to collect
delinquent taxes through attachment of NC State Income Tax Refunds. This program was
originally approved by the Board on December 11, 2001 (RES-2001-116).
FINANCIAL IMPACT: Approval of this change will result in a net reduction in revenue of
$25,726.89 to the County, municipalities, and special districts. The Tax Assessor recognized
that refunds could impact the budget and accounted for these in the annual budget projections.
RECOMMENDATION(S): The Interim Manager recommends the Board approve the attached
resolution approving these property tax release/refund requests in accordance with North
Carolina General Statute 105-381.
2
NORTH CAROLINA RES-2013-098
ORANGE COUNTY
REFUND/RELEASE RESOLUTION(Approval)
Whereas,North Carolina General Statutes 105-381 and/or 330.2(b)allows for the refund and/or
release of taxes when the Board of County Commissioners determines that a taxpayer applying for the
release/refund has a valid defense to the tax imposed; and
Whereas,the properties listed in each of the attached"Request for Property Tax Refund/Release"
has been taxed and the tax has not been collected: and
Whereas,as to each of the properties listed in the Request for Property Tax Refund/Release,the
taxpayer has timely applied in writing for a refund or release of the tax imposed and has presented a valid
defense to the tax imposed as indicated on the Request for Property Tax Refund/Release.
NOW,THEREFORE,IT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF ORANGE COUNTY THAT the recommended property tax refund(s)and
release(s)are approved.
Upon motion duly made and seconded,the foregoing resolution was passed by the following votes:
Ayes: Commissioners
Noes:
I,Donna Baker,Clerk to the Board of Commissioners for the County of Orange,North Carolina,
DO HEREBY CERTIFY that the foregoing has been carefully copied from the recorded minutes of the
Board of Commissioners for said County at a regular meeting of said Board held on
,said record having been made in the Minute Book of the minutes of said Board,
and is a true copy of so much of said proceedings of said Board as relates in any way to the passage of the
resolution described in said proceedings.
WITNESS my hand and the corporate seal of said County,this day of
12013.
Clerk to the Board of Commissioners
Clerical error G.S. 105- 381(a)(1)(a)
Illegal tax G.S. 105- 381(a)(1)(b)
Appraisal appeal G.S. 105- 330.2(b)
3
BOCC REPORT - REAL /PERSONAL
NOVEMBER 19, 2013
NAME
ABSTRACT
NUMBER
BILLING
YEAR
ORIGINAL
VALUE
ADJUSTED
VALUE
FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Canon Financial Services, Inc.
265549
2013
8,170
6,071
(32.29)
Clerical error
Canon Financial Services, Inc.
205301
2013
666,266
641,565
(390.38)
Clerical error
Carter Ferdinand L.
27573
2012
26,250
0
(244.55)
Illegal tax - double billed
Castro, Carmen
310282
2011
9,966
0
(102.98)
Illegal tax - double billed
Castro, Carmen
310282
2010
10,490
0
(97.29)
Illegal tax - double billed
Castro, Carmen
310282
2009
11,190
0
(112.63)
Illegal tax - double billed
Castro, Carmen
310282
2008
11,990
0
(140.53)
Illegal tax - double billed
Gomez, Freddy
303410
2010
4,330
0
(43.72)
Illegal tax - double billed
Gomez, Freddy
303410
2011
4,114
0
(41.29)
Illegal tax - double billed
Gomez, Freddy
303410
2012
4,020
0
(40.59)
Illegal tax - double billed
Gomez, Freddy
303410
2013
3,580
0
(36.94)
Illegal tax - double billed
Green, Jason
285924
2008
6,610
0
(111.04)
Illegal tax - double billed
Green, Jason
285924
2009
6,180
0
(84.69)
Illegal tax - double billed
Green, Jason
285924
2010
5,780
0
(67.24)
Illegal tax - double billed
Green, Jason
285924
2011
5,491
0
64.89)
Illegal tax - double billed
Green, Jason
285924
2012
5,380
0
(59.07)
Illegal tax - double billed
Green, Jason
285924
2013
4,780
0
(49.31)
Illegal tax - double billed
Heavner, Jim
1031600
2013 -2010
400,000
0
(8,626.24)
Illegal tax - double billed
Heavner, Jim
1031600
2013 -2011
300,000
0
(6,007.56)
Illegal tax - double billed
Heavner, Jim
1031600
2013 -2012
245,000
0
(4,528.78)
Illegal tax - double billed
Heavner, Jim
1031600
2013 -2013
235,000
0
(4,085.33)
Illegal tax - double billed
Howery, Dwane
1000032
2013
7,120
0
(72.68)
Illegal tax
Hursey, Gail
294386
2010
8,900
0
(103.54)
Illegal tax
Hursey, Gail
294386
2011
8,455
0
(99.91)
Illegal tax
Hursey, Gail
294386
2012
8,280
0
(90.92)
Illegal tax
Lassiter, Tony
286708
2013
950
0
(9.81)
Illegal tax
Lassiter, Tony
286708
2012
950
0
(10.44)
Illegal tax
Lassiter, Tony
286708
2011
950
0
(11.23)
Illegal tax
Lassiter, Tony
286708
2010
950
0
(11.64)
Illegal tax
Lorber, Brock
303214
2011
7,211
0
(87.74)
Illegal tax
October 17, 2013 thru
October 30, 2013
Clerical error G.S. 105- 381(a)(1)(a)
Illegal tax G.S. 105- 381(a)(1)(b)
Appraisal appeal G.S. 105- 330.2(b)
0
BOCC REPORT - REAL /PERSONAL
NOVEMBER 19, 2013
NAME
ABSTRACT
NUMBER
BILLING
YEAR
ORIGINAL
VALUE
ADJUSTED
VALUE
FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Martinez, Guillermo
303217
2012
2,340
0
(25.59)
Illegal tax - double billed
Martinez, Guillermo
303217
2011
2,385
0
(28.08)
Illegal tax - double billed
Martinez, Guillermo
303217
2010
2,510
0
(29.33)
Illegal tax - double billed
Martinez, Guillermo
303217
2009
2,690
0
(36.61)
Illegal tax - double billed
Martinez, Guillermo
303217
2008
2,870
0
(48.49)
Illegal tax - double billed
Martinez, Guillermo
303217
2007
3,090
0
(52.58)
Illegal tax - double billed
Perez, Allison
277434
2005
3,980
0
(105.85)
Illegal tax - double billed
Total
(25,726.89)
October 17, 2013 thru
October 30, 2013