HomeMy WebLinkAboutAgenda - 10-06-2015 - 6c 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: October 6, 2015
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,
Releases/Refunds Data Spreadsheet (919) 245-2726
PURPOSE: To consider adoption of a resolution to release property tax values for twenty (20)
taxpayers with a total of thirty-three (33) bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received twenty 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.
This month's report includes several bill release requests for exempt properties. While the tax
office has an extensive and comprehensive quality control component to the billing process,
these exempt properties escaped the parameters and bills were generated. Moreover, these
exemptions are not new; in years past the properties were fully exempt as well. Additional
parameters have already been established to minimize these instances moving forward.
FINANCIAL IMPACT: Approval of this change will result in a net reduction in revenue of
$4,482.04 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.
Approval of this also will result in the release of $116,972.98 of exempt property tax bills.
Approving the release of said exempt property tax bills has no direct impact on budgeted
revenues as revenues from these properties was not considered during budget estimation.
SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice Goal impact associated
with this item.
RECOMMENDATION(S): The Manager recommends the Board approve the attached
resolution approving these property tax release/refund requests in accordance with North
Carolina General Statute 105-381.
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NORTH CAROLINA RES-2015-051
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
12015.
Clerk to the Board of Commissioners
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Clerical error G.S. 105-381(a)(1)(a) BOCC REPORT - REAL/PERSONAL
Illegal tax G.S. 105-381(a)(1)(b)
Appraisal appeal G.S. 105-330.2(b) OCTOBER 6, 2015
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Board of Trustees of the Endowment Fund of the UNC 234947 2015 100,188 0 (1,238.72) Exempt Property(illegal tax)
Burbidge Michael F. Bishop 64802 2015 1,995,188 0 (32,786.66) Exempt Property(illegal tax)
Cedar Hill Apartments, LLC 1057606 2015 31,097 0 (273.03) Double billed (illegal tax)
Chapel Hill Carboro City School Board 262949 2015 863,700 0 (13,909.03) Exempt Property(illegal tax)
Community Home Trust 323339 2015 135,000 87,000 (807.07) Exempt Property(illegal tax)
Community Home Trust 1005431 2015 149,500 49,500 (829.52) Exempt Property(illegal tax)
Community Home Trust 315306 2015 133,800 64,000 (1,124.06) Exempt Property(illegal tax)
Community Home Trust 316974 2015 154,500 77,000 (1,240.00) Exempt Property(illegal tax)
Community Home Trust 323900 2015 130,000 82,000 (772.99) Exempt Property(illegal tax)
Community Home Trust 316122 2015 229,000 105,000 (1,996.90) Exempt Property(illegal tax)
Dunman, Barbara E. 72135 2015 12,360 0 (130.24) Assessed in error(illegal tax)
Empowerment Inc. 274074 2015 46,239 0 (881.87) Exempt Property(illegal tax)
First Baptist Church 175829 2015 195,841 0 (3,423.62) Exempt Property(illegal tax)
First Baptist Church 175830 2015 200,937 0 (3,483.16) Exempt Property(illegal tax)
First Baptist Church 51024 2015 221,870 0 (3,835.13) Exempt Property(illegal tax)
First Baptist Church 175820 2015 253,719 0 (4,344.48) Exempt Property(illegal tax)
First Baptist Church 51023 2015 889,615 0 (15,352.64) Exempt Property(illegal tax)
First Baptist Church of Chapel Hill 245616 2015 380,350 0 (6,525.95) Exempt Property(illegal tax)
Habitat for Humanity Orange County Inc 296285 2015 273,100 0 (3,345.69) Exempt Property(illegal tax)
James P. Furgurson DDA PA 1052061 2015 226,229 126,278 (1,609.61) Double billed (illegal tax)
Krisztina Kozmetika Inc. 1057595 2010 14,750 10,448 (112.60) Billed in error(illegal tax)
Krisztina Kozmetika Inc. 1057595 2011 20,279 16,069 (103.29) Billed in error(illegal tax)
Krisztina Kozmetika Inc. 1057595 2012 19,884 15,422 (102.17) Billed in error(illegal tax)
Lattisville Grove Baptist Church Inc. Etal 272929 2015 171,331 0 (1,737.39) Exempt Property(illegal tax)
Life Point Church of Hillsborough, Inc. 199401 2015 29,463 0 (283.32) Exempt Property(illegal tax)
North Carolina State of State Prop Office 155499 2015 401,232 0 (6,461.45) Exempt Property(illegal tax)
Orange Community Housing & Land Trust 277928 2015 90,000 45,000 (724.68) Assessed in error(illegal tax)
Orange Community Housing & Land Trust 281643 2015 134,800 106,000 (463.79) Exempt Property(illegal tax)
Pleasant Green Community 50851 2015 259,161 0 (2,589.50) Exempt Property(illegal tax)
Siloam Missionary Homes 1051079 2015 58,000 0 (549.84) Assessed in error(illegal tax)
Spok Inc. 239888 2015 8,690 0 (145.63) Assessed in error(illegal tax)
Spok Inc. 318059 2015 45,390 0 (730.95) Assessed in error(illegal tax)
Town of Carrboro 299155 2015 562,898 0 (9,540.04) Exempt Property(illegal tax)
Total 121,455.02
August 13, 2015 thru September 16, 2015