HomeMy WebLinkAboutAgenda - 01-24-2017 - 6-c - Property Tax Releases Refunds
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: January 24, 2017
Action Agenda
Item No. 6-c
SUBJECT: Property Tax Releases/Refunds
DEPARTMENT: Tax Administration
ATTACHMENT(S):
Resolution
Releases/Refunds Data Spreadsheet
INFORMATION CONTACT:
Dwane Brinson, Tax Administrator,
(919) 245-2726
PURPOSE: To consider adoption of a resolution to release property tax values for eight
taxpayers with a total of sixteen (16) bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received eight 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
$14,030.69 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-2017-002
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
____________, 2017.
___________________________________
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) JANUARY 24, 2017
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Becton, Daniel 1057577 2015 13,170 2,195 (125.82) Double billed (illegal tax)
Cowlen, Matthew 262775 2016 13,910 0 (136.66) Assessed in error(illegal tax)
Duke Energy Carolinas, LLC 74897 2016 140,010 0 (1,667.38) Exempt property(illegal tax)
Duke Energy Carolinas, LLC 74897 2015 140,010 0 (1,706.04) Exempt property(illegal tax)
Jeffrey C.West DMD 2016-2016-0001 2016 107,368 43,430 (1,182.55) Double billed (illegal tax)
Jeffrey C.West DMD 4061-2016-2015 2016 114,376 46,176 (1,376.06) Double billed (illegal tax)
Jeffrey C.West DMD 4061-2016-2014 2016 119,809 47,346 (1,583.90) Double billed (illegal tax)
McKee, Eleanor B. 256468 2016 50,101 19,625 (279.95) Assessed in error(illegal tax)
McKee, Eleanor B. 256468 2015 50,101 19,625 (279.95) Assessed in error(illegal tax)
McKee, Eleanor B. 256468 2014 50,101 19,625 (279.95) Assessed in error(illegal tax)
McKee, Eleanor B. 256468 2013 50,101 19,625 (273.86) Assessed in error(illegal tax)
McKee, Eleanor B. 256468 2012 50,101 19,625 (273.86) Assessed in error(illegal tax)
McKee, Eleanor B. 256468 2011 50,101 19,625 (273.86) Assessed in error(illegal tax)
Rams Eastgate BP Inc. 290062 2016 37,968 0 (672.59) Assessed in error(clerical error)
Sequared, LLC 1029280 2016 89,392 0 (1,583.52) Double billed (illegal tax)
Warren, Ralph M. 1058033 2016 488,476 252,166 (2,334.74) Assessed in error(clerical error)
(14,030.69) Total
November 16, 2016 thru January 05, 2017