HomeMy WebLinkAboutAgenda - 05-15-2014 - 3ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: May 15, 2014
Action Agenda
Item No. 3
SUBJECT: Proposed Satellite Tax Office in Chapel Hill
DEPARTMENT: Tax Administration PUBLIC HEARING: (Y /N) No
ATTACHMENT(S):
Memorandum
INFORMATION CONTACT:
Dwane Brinson, Tax Administrator,
919- 245 -2726
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PURPOSE: To review and provide comments on a proposal to co- locate Orange County
property tax assessment services as a satellite office at Chapel Hill Town Hall.
BACKGROUND: The Orange County Tax Office has a single location in Hillsborough, NC in the
County's Gateway Center above Weaver Street Market. The Town of Chapel Hill, at its Town
Hall, currently serves as an additional property tax collection point for residents. However, no
property tax assessment services are provided at the Chapel Hill location, a demand that has
grown over the years. The attached memorandum discusses a proposed co- location
agreement at Town Hall between Orange County and the Town of Chapel Hill.
FINANCIAL IMPACT: There is no financial impact associated with reviewing the proposal.
RECOMMENDATION(S): The Manager recommends the Board review the proposal and
provide direction to staff regarding potentially moving forward with establishing the co- location
for property tax assessment services at Chapel Hill Town Hall.
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
Memorandum
To: Michael Talbert, Interim County Manager
From: Dwane Brinson, Tax Administrator
Date: April 16, 2014
Re: Chapel Hill Satellite Tax Office
The Orange County Tax Office (hereinafter "tax office ") has a single location in Hillsborough,
NC in the County's Gateway Center above Weaver Street Market. The Town of Chapel Hill, at
its Town Hall, currently serves as an additional collection point for residents. However, no
property tax assessment services are provided at the Chapel Hill location, a demand that has
continued to grow over the years. This memorandum explains the proposal and scope of services
to be provided as part of a proposed co- location agreement at Town Hall between Orange
County and the Town of Chapel Hill.
BACKGROUND
In early 2013 Ken Pennoyer, Business Management Director for the Town of Chapel Hill, and I
began conversations about offering property tax assessment services as a joint effort between the
two local governments. At the time these conversations began, the Town had just been displaced
from Town Hall and was considering an immediate short -term alternative for its first -floor
services, including tax collections. Sites were visited and a rental survey was completed by staff
to try and determine the best, suitable location for a full - service tax office in Chapel Hill.
This process began with Mr. Frank Clifton, former Orange County Manager, and it eventually
expanded to include all appropriate staff and managers once information had been gathered. As
an end result, the Town and County agreed that the best option would be to co- locate at Town
Hall in Chapel Hill. At the time this recommendation was made, Town staff was working with
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an architect to redesign the first floor of Town Hall. The timing presented an opportunity for the
Town and County to provide a proposal that conveniently adds another set of services to the
Chapel Hill, Carrboro and surrounding population at little additional cost.
PROPOSAL
With Town Hall having accepted property tax payments for years, we feel that adding property
tax assessment services to the same location will create a synergistic affect. Departments to be
located within the first floor of Town Hall, such as stormwater management, permitting, etc.,
already work very closely with the tax office. Co- locating with this core group of departments
will only strengthen the accuracy of shared data, reduce transmittal errors and improve efficiency
of operations for both organizations.
One of the most important aspects of this proposal is that the tax office, being located at town
hall in Chapel Hill, would be conveniently located to assist walk -in and call -in taxpayers with
questions and forms. Following are a few examples. We currently do not have a Chapel Hill
presence to assist with tax assistance applications. Granted, we typically perform timely
presentations at the Seymour Center, but having someone conveniently located in Chapel Hill to
assist with filling out and explaining the requirements for tax assistance applications would have
a tremendous impact. Another aspect of our business practice that exists only is Hillsborough is
in- person property tax assessment explanations and appeals. This includes business property,
individual personal property, motor vehicles and real estate. Often taxpayers wish to sit down
face to face and discuss the valuation, and a Chapel Hill location would make these services
more accessible. Lastly, taxpayers currently can turn in their annual property tax listing form
only in Hillsborough. With a Chapel Hill location, staff would be available not only to receive
listing forms, but to explain and ensure all needed information is present.
With our impending 2017 countywide revaluation, having real estate appraisers located in
Chapel Hill will be incredibly useful. Considering this is a full list and measure revaluation, and
that staff is leaving information postcards at each residence, having staff conveniently located to
assist is crucial.
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Providing property tax assessment services in Chapel Hill will require reorganization of
responsibilities and positions. Staffing for the Chapel Hill location, tentatively, will include:
• One tax listing clerk — to support tax listing, personal property appraisal and tax
assistance questions from residents.
• One real property appraiser — to support real estate questions /appeals, and to save on
transportation costs for an appraiser working the southern Orange County area.
• One motor vehicle appraiser — to support vehicle tax appeals and questions.
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• One floating management position — to support difficult questions /situations and provide
overall management for resident staff, rotating management positions will include: Tax
Administrator, Deputy Tax Assessor, Personal Property Appraisal Manager, Chief
Appraiser and Administrative Officer, each rotating one day per week.
Office Space
Four work stations at Town Hall would be needed for this arrangement. The four work stations
would be occupied at all times unless one were to be out sick or on vacation. It also is
recommended that the property tax assessment staff at Town Hall have access to a conference
room as needed. Meetings occur often, and taxpayers sometimes request a private setting to
discuss details of their situation confidentially. Such occurrences could be, and often are,
impromptu in nature.
As the tax office will be allocating only property tax assessment staff, and since the Town
already carries out the property tax collection function, this proposal suggests that collection
functions continue exclusively under the Town's direction at Town Hall. Only property tax
assessment staff will be present at Town Hall and will not be able to assist in collection
functions, i.e. receiving property tax payments. Of course, property tax assessment staff will be
present to answer questions of taxpayers coming into the office, but these positions will be
unable to assist in directly collecting revenue.
SUMMARY
Supplementing the current practice of property tax collection in Chapel Hill with property tax
assessment services, we feel, will have a positive effect on intergovernmental relations. It co-
locates departments that routinely work closely together and creates an environment that should
improve accuracy in data transmittal and tax records. Additionally, it affords southern Orange
County residents a convenient option of not only paying taxes, but to ask questions of the tax
assessment process, annual forms to be filed and property tax assistance programs.