HomeMy WebLinkAboutAgenda - 09-20-2016 - 5-b - Public Hearing on the 2017 Reappraisal Proposed Schedules of Rules, Standards and Values 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: September 20, 2016
Action Agenda
Item No. 5-b
SUBJECT: Public Hearing on the 2017 Reappraisal Proposed Schedules of Rules,
Standards and Values
DEPARTMENT: Tax Administration
ATTACHMENT(S): INFORMATION CONTACT:
Dwane Brinson, Tax Administrator,
UNDER SEPARATE COVER 919-245-2726
2017 Reappraisal Schedule of Values
ON FILE IN TAX ADMINISTRATION
OFFICE AND CLERK'S OFFICE
AND AVAILABLE
ELECTRONICALLY AT:
http://www.orangecountync.gov/departm
ents/tax/revaluation.php
PURPOSE: To conduct a public hearing scheduled for this meeting on the 2017 Reappraisal
Proposed Schedules of Rules, Standards and Values.
BACKGROUND: As required by North Carolina General Statutes (NCGS) 105-317, the
proposed Schedules of Values (SOV) to be used in conducting the 2017 reappraisal were
submitted to the Board of County Commissioners on September 6, 2016. At that time, a public
hearing was set for September 20, 2016, and notice was duly advertised in the Durham Herald
Sun, the News of Orange and the Chapel Hill News on September 7, 2016. The proposed
Schedules have been available for public inspection in the Orange County Tax Office, Orange
County Clerk to the Board's Office, and on the Orange County Tax Office website (available at
http://www.orangecountync.gov/departments/tax/revaluation.php) since September 6, 2016.
The public hearing is the second step in a three-step process to adopt the Schedules that will be
used in conducting the 2017 reappraisal. The Board will be asked to adopt the Schedules at its
October 4, 2016 regular meeting. Following adoption, the Schedules will be appealable to the
State Property Tax Commission for thirty (30) days.
The timeline for the 2017 Reappraisal Schedule of Values adoption process is as follows:
• September 6, 2016: Submission to Orange County Board of Commissioners
• September 7, 2016: Advertise in newspaper
• September 20, 2016: Public hearing on SOV
• October 4, 2016: Adoption of SOV
• October 5, 2016: Publish 1st notice of adoption
• October 12, 2016: Publish 2nd notice of adoption
2
• October 19, 2016: Publish 3rd notice of adoption
• October 26, 2016: Publish 4th notice of adoption
• November 3, 2016: Last day for taxpayer to appeal the SOV
FINANCIAL IMPACT: None.
SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice Goal impact associated
with this item.
RECOMMENDATION(S): The Manager recommends that the Board:
1) conduct the public hearing to receive comments from the public;
2) close the public hearing;
3) provide any comments or direction to staff; and
4) acknowledge that staff will be presenting the SOV at the Board's October 4, 2016 regular
meeting for approval.