HomeMy WebLinkAboutAgenda - 09-06-2016 - 6-c - Property Tax Releases Refunds 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: September 6, 2016
Action Agenda
Item No. 6-c
SUBJECT: Property Tax Releases/Refunds
DEPARTMENT: Tax Administration
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 value for sixteen (16)
taxpayers with a total of seventeen (17) bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received seventeen (17) 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.
FINANCIAL IMPACT: Approval of these changes will result in a net reduction in revenue of
$56,400.54 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.
SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice Goal impact associated
with this item.
RECOMMENDATION(S): The Manager recommends that 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-2016-053
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
,2016.
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) SEPTEMBER 6, 2016
ABSTRACT BILLING FINANCIAL
NAME NUMBER YEAR ORIGINAL VALUE ADJUSTED VALUE IMPACT REASON FOR ADJUSTMENT
Andrews Michael J. Jr. 1054256 2014 58,000 58,000 (155.53) Assessed in error(clerical error)
AroundCampus Group, LLC 231519 2016 126,390 126,390 (203.54) Assessed in error(clerical error)
Bellevue Mill 1058731 2016 845,500 422,750 (6,586.45) Exempt property(illegal tax)
Capps, Jimmy 176536 2015 121,664 98,570 (27187) Incorrect value(clerical error)
Crabtree Bane, LLC 263863 2016 778,400 727,900 (483.74) Incorrect value(illegal tax)
Greene, Elizabeth 172180 2015 4,930 0 (113.58) Double billed (illegal tax)
Leasing Associates of Barrington Inc. 306720 2016 390,722 333,973 (913.88) Assessed in error(clerical error)
McDevitt Construction & Electric Inc. 257195 2016 14,336 0 (137.32) Assessed in error(illegal tax)
McGhee, Betty Ann 151816 2016 21,470 0 (207.83) Incorrect value(clerical error)
McHale, James 223912 2016 66,920 51,430 (148.96) Assessed in error(clerical error)
PTA Thrift Shop 180471 2016 347,556 0 (5,824.35) Exempt property(illegal tax)
QNP Gateway Village, LLC 138136 2016 2,372,670 0 (39,966.20) Exempt property(illegal tax)
Quian, Ye 1059428 2015 5,490 0 (106.09) Assessed in error(clerical error)
Quian, Ye 1059428 2014 6,370 0 (133.36) Assessed in error(clerical error)
Stillson, Michael D. 301701 2016 351,660 275,100 (725.78) Incorrect value(clerical error)
Stiver, Edward G. 219737 2016 447,900 428,000 (190.62) Incorrect value(clerical error)
United States of America 210835 2015 23,807 0 (229.44) Exempt property(illegal tax)
(56,400.54)1 Total
June 3, 2016 thru August 17, 2016