HomeMy WebLinkAboutAgenda - 12-05-2016 - 6-c - Property Tax Releases Refunds 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: December 5, 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 eleven
taxpayers with a total of thirty-six (36) bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received eleven 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
$9,646.26 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-2016-075
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) DECEMBER 5, 2016
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION
Brown,Jean 265616 2016 30,661 0 (293.70) Double billed(illegal tax) Also billed on account 972707
Brown,Jean 265616 2015 30,661 0 (293.70) Double billed(illegal tax) Also billed on account 972707
Brown,Jean 265616 2014 30,661 0 (293.70) Double billed(illegal tax) Also billed on account 972707
Brown,Jean 265616 2013 30,661 0 (287.57) Double billed(illegal tax) Also billed on account 972707
Brown,Jean 265616 2012 30,661 0 (281.44) Double billed(illegal tax) Also billed on account 972707
Celedon,Araceli 288946 2010 27,401 0 (251.51) Double billed(illegal tax) Also billed on account 317020
Duron,Miguel 303312 2008 8,880 0 (117.48) Double billed(illegal tax) Also billed on account 302098
Duron,Miguel 303312 2007 9,540 0 (119.10) Double billed(illegal tax) Also billed on account 302098
Duron,Miguel 303312 2009 8290 0 (102.59) Double billed(illegal tax) Also billed on account 302098
Amount incorrectly listed on Real-Personal Report
Jan Sassaman Trustee(University for 10/4/16 meeting,shown as($10,036.78)but
United Methodist Church) 323304 2016 620,000 0 (52.30) Assessed in error(clerical error) correct amount is($9,984.48)
Jeffries,Collene 232900 2016 77,447 47,900 (280.11) Assessed in error(illegal tax) Home destroyed by fire on 12/9/2014
Jeffries,Collene 232900 2015 77,447 47,900 (280.11) Assessed in error(illegal tax) Home destroyed by fire on 12/9/2014
McBroom,Beverly 1058511 2016 11,670 1,240 (110.32) Assessed in error(Illegal tax) Property sold out of county
Mircelles,Francisco 1053658 2016 51,130 0 (489.77) Double billed(illegal tax) Also billed on account 1019937
Mircelles,Francisco 1053658 2015 51,130 0 (489.77) Double billed(illegal tax) Also billed on account 1019937
Mircelles,Francisco 1053658 2014 51,130 0 (489.77) Double billed(illegal tax) Also billed on account 1019937
Rodriguez,David C Jr. 268487 2014 18,120 0 (172.43) Double billed(illegal tax) Also billed on account 1051719
Rodriguez,David C Jr. 268457 2013 19,510 0 (181.76) Double billed(illegal tax) Also billed on account 1051719
Rodriguez,David C Jr. 268457 2012 20,680 0 (189.03) Double billed(illegal tax) Also billed on account 1051719
Rodriguez,David C Jr. 268457 2011 23,152 0 (211.63) Double billed(illegal tax) Also billed on account 1051719
Rodriguez,David C Jr. 268457 2010 24,370 0 (224.59) Double billed(illegal tax) Also billed on account 1051719
Rodriguez,Luis Omar 1005080 2016 8,120 0 (143.83) Double billed(illegal tax) Also billed on account 324049(lot 5)
Rodriguez,Luis Omar 1005080 2015 8,700 0 (167.61) Double billed(illegal tax) Also billed on account 324049(lot 5)
Rodriguez,Luis Omar 1005080 2014 9,100 0 (165.63) Double billed(illegal tax) Also billed on account 324049(lot 5)
Rodriguez,Luis Omar 1005080 2013 9,740 0 (172.72) Double billed(illegal tax) Also billed on account 324049(lot 5)
Rodriguez,Luis Omar 1005080 2012 10,950 0 (190.64) Double billed(illegal tax) Also billed on account 324049(lot 5)
Rodriguez,Luis Omar 1005080 2011 11,445 0 (207.25) Double billed(illegal tax) Also billed on account 324049(lot 5)
Terrell,Larry 1020415 2016 9,600 0 (101.55) Double billed(illegal tax) Also billed on 1050703(Barbara Terrell)
Terrell,Larry 1020415 2015 10,280 0 (118.26) Double billed(illegal tax) On account 1050703(Barbara Terrell)
Terrell,Larry 1020415 2014 10,750 0 (132.50) Double billed(illegal tax) On account 1050703(Barbara Terrell)
Warren,David 1051044 2016 11,180 0 (180.04) Situs error(illegal tax) Boat is billed in New Hanover County for 2016
Assessed in error(illegal tax) Billed on partial construction of a home that did not
Zoeller,James E 223644 2014 186,546 125,800 (578.06) exist
Billed on partial construction of a home that did not
Zoeller,James E 223644 2013 186,546 125,800 (565.91) Assessed in error(illegal tax) exist
Assessed in error(illegal tax) Billed on partial construction of a home that did not
Zoeller,James E 223644 2012 186,546 125,800 (565.91) exist
Billed on partial construction of a home that did not
Zoeller,James E 223644 2011 186,546 125,800 (565.91) Assessed in error(illegal tax) exist
Assessed in error(illegal tax) Billed on partial construction of a home that did not
Zoeller,James E 223644 2015 186,546 125,800 (578.06) exist
9,646.26 Total
October 13, 2016 thru November 15, 2016