HomeMy WebLinkAboutAgenda - 11-01-2016 - 6-c - Property Tax Releases Refunds 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: November 1, 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 values for five
taxpayers with a total of eleven bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received five 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 this change will result in a net reduction in revenue of
$9,653.32 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-2016-067
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) NOVEMBER 1, 2016
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION
Capps,Jimmy 176536 2016 121,664 98,570 (275.01) Incorrect value(clerical error) Land value not included in original exemption
Carolina Ophthalmology 264731 2016 467,932 333,424 (2,166.11) Double billed(illegal tax) Leasing Co listed the equipment#1057395
Faircloth,Shannon 287366 2015 17,740 0 (168.18) Assessed in error(illegal tax) Mobile home was destroyed 8/7/2012
Faircloth,Shannon 287366 2014 17,740 0 (168.18) Assessed in error(illegal tax) Mobile home was destroyed 8/7/2012
Faircloth,Shannon 287366 2013 17,740 0 (164.63) Assessed in error(illegal tax) Mobile home was destroyed 8/7/2012
Equipment/Software not located in Orange County.Under
General Electric Company 951339 2016 7,884,948 7,237,648 (6,136.40) Incorrect value(clerical error) G.S. 105-381(a)(1).
Landa-Madina, Elizabeth 310330 2015 5,830 0 (103.27) Double billed(illegal tax) Also on abstract#943279
Landa-Madina, Elizabeth 310330 2014 6,100 0 (108.06) Double billed(illegal tax) Also on abstract#943279
Landa-Madina, Elizabeth 310330 2013 6,520 0 (113.34) Double billed(illegal tax) Also on abstract#943279
Landa-Madina, Elizabeth 310330 2012 7,350 0 (124.54) Double billed(illegal tax) Also on abstract#943279
Landa-Madina, Elizabeth 310330 2011 7,496 0 (125.60) Double billed(illegal tax) Also on abstract#943279
9,653.32 Total
September 15, 2016 thru October 12, 2016