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HomeMy WebLinkAboutAgenda - 09-04-2014 - 6eORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: September 4, 2014 Action Agenda Item No. 6 -e SUBJECT: Tax Collector's Annual Settlement for Fiscal Year 2013 -14 DEPARTMENT: Tax Administration PUBLIC HEARING: (Y /N) No ATTACHMENT(S): Resolution Reports (5) Report of Delinquent Property Taxes (provided to Clerk on CD) Order to Collect Medicaid Reimbursement Letter INFORMATION CONTACT: T. Dwane Brinson, Director 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 2014 -2015. 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 2013 -2014. For fiscal year ended June 30, 2014, Orange County's overall current year tax collection percentage was 98.78 %. 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 99.00 %, personal property was 98.48% and motor vehicles was 93.32 %. The amount of the annual registered motor vehicle levy is significantly lower than in past years. This is due to the fact that the state -wide "Tag and Tax Together' program was implemented for vehicle registration renewals that were due in September 2013 and impacted the levy beginning with registered motor vehicle bills that were due January 1, 2014. The State is now collecting these ad valorem taxes at the time of registration and is submitting them to the County on a monthly basis. This levy continues to diminish monthly and eventually will cease to be included as part of the tax collector's annual settlement. 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 four sections to the report: real property owners, business personal property owners, individual personal property owners and public personal property owners. With approval 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 2013 -2014 fiscal year. All uncollected taxes allowed as credits in a settlement are recharged to the tax collector. 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. • The second settlement report shows all prior years' taxes collected during the 2013 -2014 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 2013 -2014, the tax collector was charged will collecting remaining taxes from the years 2004 -2012, in addition to current year 2013 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 2013 -2014. The receipt of the annual Medicaid Reimbursement for Emergency Services is normally noted in this report. According to Medicaid, the reimbursement check has been delayed and it is not included in the Non - Tax Revenue Total. Per Medicaid's annual letter, the amount of the reimbursement is known and noted on the report. • An additional report shows the accounts receivable information for 2013 taxes at the beginning of the 2014 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 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 2014 -2015. RES- 2014 -054 RESOLUTION APPROVING THE TAX COLLECTOR'S ANNUAL SETTLEMENT FOR THE CURRENT YEAR 2013 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 2013 Tax Accounts 2. Settlement of Prior Years (2004 -2012) Tax Accounts 3. Tax Collector's Report of 2013 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 4th day of September, 2014. Barry Jacobs Chair, Board of County Commissioners Attest: Clerk to the Board of County Commissioners K Settlement for 2013 Tax Accounts Orange County, Fire and Special Districts Towns of Carrboro, Chapel Hill, and Hillsborough for Fiscal Year 2013 -2014 oltection Percentage Reported in the CAFR and to the LGC 98 82 Combined County, Fire & Special Distnct Overall Collection 98.88% M 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 day of August, 2014. i� 1X �.�J_ ll D ljlvf# T. Dwane Brinson, Tax Collector Notary Public My commission expires �1S"f?2-2k?l7 PUBLIC i• `4 Orange Fire & Special Town of Town of Town of Grand County Districts Carrboro Chapel Hill Hillsborough Total CHARGES Adjusted Levy -Real 125,960,124.27 24,758,293.11 11,039,506.40 32,573,514.56 4,541,398.22 198,872,836.56 Adjusted Levy - Personal 5,164,516.45 212,877.59 1,193,856.99 420,120.34 6,991,371.37 Adjusted Levy -Motor Vehicles 4,679,917.80 408,530.48 892,064.27 177,643.28 6,158,155.83 Adjusted Levy -- Personal & Motor Vehicles 1,540,383.02 1,540,383.02 Adjusted Levy - Vehicle Fees 214,022.73 475,883.80 28,88232 718,788.85 Interest & Penalties 315,304.55 51,571.14 17,076.41 65,609.85 21,437.50 470,999.45 Total 136,119,863.07 26,350,247.27 11,892,013.61 35,200,929.47 5,189,481.66 214,752,535.08 CREDITS Real Uncollected 1,259,585.24 195,703.37 75,616.00 171,172.14 77,15513 1,779,231.88 Personal Uncollected 78,604.88 4,780.49 21,925.90 3,576.42 108,887.69 Motor Vehicles Uncollected 312,534.98 25,373.88 46,170.65 18,286.80 402,366.31 Personal & Motor Vehicles Uncollected 60,087.63 60,087.63 Motor Vehicle Fees Uncollected 19,897.30 36,254.19 4,031.30 60,182.79 Cash Deposited 134,469,137.97 26,094,456.68 11,766,345.94 34,925,406.59 5,086,432.01 212,341,779.19 Total 136,119,863.07 26,350,247.68 11,892,013.61 35,200,929.47 5,189,481.66 214,752,535.49 COLLECTION CREDIT Cash Deposited 134,469,137.97 26,094,456.68 11,766,345.94 34,925,406.59 5,086,432.01 212,341,779.19 Prop Tax Appeals Pending Credit - - - Total Collection Credit 134,469,137.97 26,094,456.68 11,766,345.94 34,925,406.59 5,086,432.01 212,341,779.19 COLLECTION PERCENTAGE Real 99,00% 99.21% 99.32% 99.47% 98.30% Personal 98.48% 97.75% 98.16% 99,15% Motor Vehicles 9332% 93.79% 94.82% 89.71% Personal & Motor Vehicles 96.10% Motor Vehicle Fees 90.70% 92.38% 86.04% Total 98.78% 99.03% 98.94% 99.22% 98.01% oltection Percentage Reported in the CAFR and to the LGC 98 82 Combined County, Fire & Special Distnct Overall Collection 98.88% M 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 day of August, 2014. i� 1X �.�J_ ll D ljlvf# T. Dwane Brinson, Tax Collector Notary Public My commission expires �1S"f?2-2k?l7 PUBLIC i• `4 SETTLEMENT OF UNPAID TAXES FOR THE YEARS 2004 -2012 5 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 fire /special districts, being duly appointed, respectfully reports, in accordance with G.S. 105- 373 (b), the amount of taxes remaining unpaid for years 2004 through 2012, 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 co Lion of such taxes. Sworn and subscribed before me on this the! day of August, 2014 �- .cat /il liltq, T. Dwane Brinson, Tax Collector 1��� a ord //Zz t' NOTARY f Notary Public My commission expires j26- M- ZV/7 PUBLIC i t%Vj�a Adjusted Levy Total Uncollected Balance Interest Collections (Accounts Receivable) Collected Orange County 1,068,322,961.87 1,824,877.97 2,114,215.34 Downtown Revitalization 1,419,469.73 864.34 1,565.01 Cedar Grove Fire 1,544,703.78 7,090.76 6,625.51 Chapel Hill Fire 9,280.43 226.23 1.77 Damascus Fire 344,097.93 122.37 117.79 Efland Fire 2,409,095.95 9,285.90 10,208.09 Eno Fire 3,328,500.90 8,123.93 7,182.39 Little River Fire 1,440,211.34 3,840.15 2,640.55 New Hope Fire 3,341,131.96 5,013.14 3,896.78 Orange Fire 5,487,732.21 16,343.90 17,870.98 Orange Grove Fire 2,338,832.70 8,437.70 4,128.82 South Orange Fire 3,693,527.53 7,816.82 7,556.04 South Triangle Fire 1,244,738.01 1,769.35 1,943.41 White Cross Fire 1,646,274.78 7,455.71 8,450.44 CH Carrboro School District 153,009,585.52 158,654.47 156,277.21 Total County, Fire, and Special Districts 1,249,580,144.64 2,059,922.74 2,342,680.13 278,162.87 Town of Carrboro Real 86,005,967.62 76,950.86 88,843.19 Motor Vehicle and Other Personal Property 7,798,967.70 106,907.49 191,960.77 Total 93,804,935.32 183,858.35 280,803.96 19,528.62 Town of Chapel Hill Real 244,217,372.09 81,825.71 75,120.50 Motor Vehicle and Other Personal Property 23,121,711.12 169,161.82 272,232.26 Total 267,339,083.21 250,987.53 347,352.76 25,753.71 Town of Hillsborough Real 35,382,729.20 76,096.90 77,082.80 Motor Vehicle and Other Personal Property 4,584,050.41 43,215.58 56,583.63 Total 39,966,779.61 119,312.48 133,666.43 12,947.80 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, in accordance with G.S. 105- 373 (b), the amount of taxes remaining unpaid for years 2004 through 2012, 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 co Lion of such taxes. Sworn and subscribed before me on this the! day of August, 2014 �- .cat /il liltq, T. Dwane Brinson, Tax Collector 1��� a ord //Zz t' NOTARY f Notary Public My commission expires j26- M- ZV/7 PUBLIC i t%Vj�a 2013 -2014 Miscellaneous Collections 2013 -2014 COLLECTIONS OF NON -TAX REVENUE EMS Ambulance Fees Chapel Hill not inclusive of Medicaid Reimbursement $ 2,343,881.37 Medicaid Reimbursement for EMS $ "NOTE: Reimbusement delayed, $394,834.00 $ - Schedule B Licenses $ 350.00 Beer & Wine Licenses $ 10,275.00 Rental Vehicle Gross Receipts Tax $ 65,009.05 Emergency Mgmt Collections Amount (all other charges but ambulance) $ 47,352.80 3R Fee Collection $ 2,727,387.90 Waste Center Fee Collection $ 1,199,900.26 Occupancy Tax Collections $ 1,238,836.21 TOTAL $ 7,632,992.59 Town of Mebane, Motor Vehicle Taxes City of Durham, Motor Vehicle Taxes City of Durham, Motor Vehicle Tag Fees 2013 -2014 COLLECTION OF RENTAL VEHICLE GROSS RECEIPT TAX FOR MUNICIPALITIES Chapel Hill $ 47,439.77 Hillsborough $ 9,449.93 Carrboro $ 181.33 TOTAL $ 57,071.03 0 COLLECTIONS OF MISCELLANEOUS AD VALOREM TAXES & MOTOR VEHICLE TAG FEES Fiscal Year 2013 -2014 All Prior Years Adjusted Total Amount Collection Adjusted Total Amount Collection Levy Collected Uncollected Percentage Levy Collected Uncollected Percentage 41,217.80 36,923.53 4,294.27 89.58% 15,001.46 10,216.86 4,784.60 68.11% 438.71 299.50 139.21 68.27% 155.28 7.77 147.51 5.00% 180.00 150.00 30.00 83.33% 60.00 15.00 45.00 25.00% ORANGE COUNTY TAX ADMINISTRATION 228 S CHURTON STREET, SUITE 200, PO BOX 8181 HILLSBOROUGH, NORTH CAROLINA 27278 Telephone (919) 245 -2100 Fax (919) 644 -3332 T. Dwane Brinson, Director State of North Carolina County of Orange Tax Collector's Report of FY 2013 -2014 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 2013 real and personal property as of July 1, 2014 is $2,410,756.30. Timothy Dwane Brinson Orange County Tax Collector Sworn to and subscribed before me this the 4th day of August, 2014. 1�41, Q-Oa Notary u . My Commission expireso�;`Q2 20 l urr��� J a r�`. 6i�� NOTARY PUBLIC 0 ,��Go� �� 7 TAX COLLECTOR'S REPORT OF MINIMAL PROPERTY TAX BILLS Fiscal Year 2013-2014 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 6612. The total amount of taxes waived is $6,536.60. The total number of real estate and personal property notices less than five dollars ($5.00) is 2113. The total amount of taxes waived is $2,236.11. 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 2005 through 2014 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 2005 through 2014 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, Greater 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 4th day of September, 2014. Barry Jacobs Chair, Board of County Commissioners Attest: Clerk to the Board of County Commissioners 9 10 d North Carolina Department of Health and Human Services Division of Medical Assistance Pat McCrory Governor Orange County Emergency Services Attn: Administrator 510 Meadowlands Drive Post Office Box 8181 Hillsborough, North Carolina 27278 2 Dear Administrator: AWona Z. Wos, M,D- Ambassador (Ret.) Secretary DHHS Robin Gary Cunnnings, M,D. Deputy Secretary for fle:alth Services, Director,, Division of Medical Assistance June I , 2014 RE: Ambulance Tentative Settlement Provider: Orange County Emergency Services NPI #: 1629178629 Provider #: 34-6'929 FYE:June 30, 2013 Enclosed is your tentative settlement of the above provider's North Carolina Medicaid cost report for the fiscal period June 30, 2013 used on a limited scope review, The above: Medicaid cost report has been selected for field audit or desk review. The Notice of Program Reimbursement and final settlement will be issued upon completion of the field audit or desk review, The enclosed Attachment A summarizes the settlement, If Line 7 of the Attachment A indicates an amount due the Medicaid Program, please remit that amount to: DHHS Office of the Controller, Accounts Receivable- Medical Assistance, 2022 Mail Service Center, Raleigh, North Carolina 27699-2022, Should payment not be received by the Division within thirty (30) days, from the date of this letter, a late payment penalty and monthly interest will be charged consistent with N.C.G,S §105 241,21 and as required by MC. G.S, §147- 56,23. In accordance with such authority, if this letter reflects a revision of a previously determined settlement amount, penalties and interest shall be recalculated on the revised settlement arnount and interest will be charged from the original due date: of the account. In accordance with Section 10,73A (a) and (c) of N. C. Session Law 2009- 451, any payments to your provider organization (or any entities sharing the same: Employee Identification Number as your Medicaid provider organization) for claims submitted to N,C Medicaid shall be: suspended thirty (30) days, from the date of this letter until the recoupme:nt and any penalty and accrued interest has been paid in full or you have entered into an approved payment plan, The suspension of payments shall continue during the pendency of any appeal filed at the Department, Office of Administrative Hearings, or State or www,ncdhhs.gov Tel, 919-855-4 100, • Fax 919-733-6608 Location: 1985 Urnstead Drive - Kirby Building - Raleigh, NC 27603 Mailing Address: 2501 Mail Service Center - Raleigh, NC 27699-2501 An Equal Opportunity / Affirniative Action Employer Page 2 of 2 Orange County EMS FY E 2013 June 16, 2014 11 federal eouils, If Line 7 indicates an amount due to your facility, payment for this amount will be forthcoming. For questions regarding p,Uments call Donna Delans, DHI-IS Controller"s Office at (919) 527-6211 Enclosures Cc: Perm File Donna Deans Sincerely, Katherine: Cardenas, CPA Audit Manager DMA Audit Section www.jicdhhs,.go,v Tel 919-855-4100 - Fax 919-733-6608 Location: 1.985 Unnstead Drive • Kirby Building - Raleigh, NC 27603 Mailing Address: 2501 Mail Service Center - Raleigh, NC 27699-2501 An Equal Opportunity / Affirmative Action Employer Type; Ambulance Cost Settlement. ATTACHMENT' A Statement of Status For Settlement Status: Date: 06/1.6/14 FYE; 06/30/13 Provider Name: 29 QN COUNTY EME8,2;BNCS SERVICES --------------------- Provider Ninnbe�rr 3`40692�g _�--------------------- Npi 1629178629 DMA C.S. Accounit 11 56600032.7 As Fi.led. 1. Cost in Excess of Reimbursement $ 670,1209,00 2. State & 'Local Portion Not to be Reimbursed $ 231,585,00 FIAP Used 17,6545 3, ADJUSTMENTS 10'1';• Withholding from Tentative Settelement 4. Gross Amount Due The Medicaid Program 5, Gross Amount Due The Provider (F deral Portion to be Reimbursed) 6, COST SETTL'EMEN'T" TRANSACTION HiS"E'47'RY Number of Transactions hate --------- -- / ----------------------- ------------ 4- (2) (3) (4) (5) (6) (7') t11) Q1.2) Q0.3) (14) (9.5) (16) 231,585.00 $ 4.3, 870,'00 07 004 $ 0.00 $ 394,834'..00 Item Number ------------------ 1306T55403AP 7, Bal'anc'e Due To / (Promo) The Medicaid Program Financial DMA -4088a Operations Attention T091NS Controllers Office: Payables are federal share only and must be grossed tip, Receivables are whole dollar amounts and are not grassed up, 12 (Tentative Settlement) Amount Division (394,834.00) roa' C L 2 -___ -- $ (394,834,270) �edead arSa orn oeniv Approved Date . Adjustment. 'tentative. Settle.cment. Amour¢nt. $ 670,285.00 0.00 $ 231,585.00 $ 07 04 --------------------- $ 231,585,00 ------------------ $,.. 0.00 43,8 70,00 $' 0,00 0.00 0.46 $ 0,00 $ 0,02) $ 394,834.00 $ 0,0'0 Amount Division (394,834.00) roa' C L 2 -___ -- $ (394,834,270) �edead arSa orn oeniv Approved Date .