HomeMy WebLinkAboutAgenda - 02-07-2017 - 4-b - 2017 Orange County Revaluation Update 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: February 7, 2017
Action Agenda
Item No. 4-b
SUBJECT: 2017 Orange County Revaluation Update
DEPARTMENT: Tax Administration
ATTACHMENT(S): INFORMATION CONTACT:
(1) 2017 Revaluation Public Outreach Dwane Brinson, Tax Administrator,
Efforts (919) 245-2726
(2) Sample 2017 Notice of Revaluation
(3) 2017 Revaluation Informal Appeal Form
PURPOSE: To receive a high-level overview of the process for the 2017 countywide
revaluation, with Tax Office staff scheduled to present more specific findings, numbers, and
details of the revaluation to the Board at the February 21, 2017 regular meeting..
BACKGROUND: North Carolina counties must conduct a revaluation at least once every eight
years. Orange County's last revaluation took effect January 1, 2009. The effective appraisal
date of the 2017 revaluation is January 1, 2017. Tax office staff began working on the 2017
revaluation in 2014. A collaborative approach was taken throughout the entire 2017 revaluation,
and the community involvement has helped improve the process.
In January 2016, the tax office proactively sent each real property owner a snapshot of the
property's public record for review and correction. This was an effort to ensure accurate records.
Early in the project, the tax office also developed and implemented its award-winning 2017
Revaluation Partner program. Becoming a 2017 Revaluation Partner consists of interested
parties reviewing the County's updated tax website, watching three Learn and Share videos,
and taking a quiz that consists of ten questions. After successfully passing the quiz, participants
earn a Certificate of Achievement deeming them a 2017 Revaluation Partner. At the same time
the website was updated to include the 2017 Revaluation Partner program, a revaluation section
was added to the Frequently Asked Questions (FAQ) list for the Tax Office. In addition, a 2017
Revaluation FAQ brochure will be available in the Tax Office at the time that notices are mailed
out.
Conducting a countywide revaluation takes significant effort and staff dedication. Orange
County has approximately 55,500 real property parcels, and each of those parcels has been
modified to reflect a current estimate of market value. Prior to the 2017 revaluation, Orange
County had two (2) defined neighborhoods. A neighborhood is basically a group of similar
properties. A great example is a subdivision.
2
As part of the process, staff defined more neighborhoods, thereby allowing better organization
and pricing models for the current and future revaluations. The County now has 975
neighborhoods. Additionally, prior to the 2017 revaluation staff had limited building use
information. Projects such as computing the percentage of residential versus commercial in the
tax base required Information Technologies programming and assistance. Throughout the 2017
revaluation, staff invested the time to improve this identification by identifying and coding each
of the 55,500 parcels with its corresponding building use, i.e. single-family residential,
restaurant, student housing, etc. Reporting for 2017 and forward will be much easier and more
accurate because of these efforts.
The effective appraisal date for the 2017 revaluation is January 1, 2017. Notices are on
schedule to be mailed the last week of February. The tax office will continue to conduct
revaluation presentations throughout the County. Acceptance of informal appeal requests will
begin immediately after taxpayers begin receiving notices of value. Tax office staff members
have developed an updated Appeals Form and a corresponding Appeals Form Instruction
Sheet. The Appeals Form and Instruction Sheet will become available online and in the office at
the time that the notices are mailed to property owners. Tax office staff members will be
available to assist the public in completing the Appeals Form. The Board of Equalization and
Review will convene May 1st and begin hearing formal appeals.
FINANCIAL IMPACT: There is no financial impact associated with receiving this presentation.
SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice Goal impact associated
with this item.
RECOMMENDATION(S): The Manager recommends that the Board receive the presentation
and provide any feedback and questions.
3
Attachment 1
2017 Revaluation Public Outreach Efforts
1. Public Presentations
Chamber of Commerce Economic Development Committee 3/5/15
Friends of the Downtown 3/26/15
Greater Chapel Hill Association of Realtors 6/15/15
Orange County BOCC meeting 1/21/16
Town of Carrboro meeting 2/9/16
Town of Chapel Hill meeting 3/21/16
Orange County Expo Radio Interview 4/8/16
2. News Stories:
Story: County working with residents to set 2017 property values:News and Observer(1/22/16)
http://www.newsobserver.com/news/local/community/chapel-hill-news/article56371380.html
Story: Orange County prepares for 2017 tax revaluation: Chapelboro.com (2/1/16)
http://chapelboro.com/news/local-government/orange-county-prepares-for-2017-property-revaluation
Story: County 2017 property values:News of Orange(2/4/2016)
Story: Orange County property reevaluation moving forward: The Daily Tar Heel(2/23/16)
http://www.dailytarheel.com/article/2016/02/orange-county-property-reevaluation-moving-forward
Story: Tax office takes next step in '17 revaluation (9/10/16)
http://www.heraldsun.com/news/local_news/tax-office-takes-next-step-in-
reva I uatio n/a rti cl e_afb314e4-756e-11e6-9f44-07fc5877a043.htm I
3. Miscellaneous:
Revaluation video series December 2015
2017 Revaluation Partner program December 2015
Included notice and property characteristics in 2016 tax listing form mailing January 2016
Proposed Schedules advertised in Durham Herald Sun, Chapel Hill News and News of Orange 9/7/16
Proposed Schedules placed in Orange County libraries and Chapel Hill library 9/8/16
Press release regarding revaluation and public hearing 9/8/16
Advertisement in "This Week in Orange County"9/9/16
4
Email notice to county tax list subscribers 9/17/16
Daily Twitter posts to OCNC Tax—time added to show timing variety(re-tweeted several times)
a. 9/7 5:15pm
b. 9/8 7:20am
c. 9/9 12:15pm
d. 9/10 9:15pm
e. 9/11 7:45pm
f. 9/12 4:45pm
g. 9/13 10:15pm
h. 9/14 9:30am
i. 9/15 11:00am
j. 9/16 7:00pm
k. 9/17 2:30pm
I. 9/18 8:30pm
m. 9/19 6:30am
n. 9/20 4:30pm
Designed informational insert, including tax assistance programs, and provided with the 2017 property
tax listing form mailing in January 2017
Attachment 2 5
ORANGE COUNTY TAX OFFICE
PO BOX 8181 'o Barcode
HILLSBOROUGH NC 27278-8181 0'` Abstract#, Tax Yr, Year For
jde
ITV II IICIF OF IRl .VAII..UAT11011'\1
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MAIL DATE: FEBRUARY 24, 2017
OWNER 1
OWNER 2
MAILING ADDRESS 1
MAILING ADDRESS 2
MAILING ADDRESS 3
PIN#: 1234567890.1231123 ABSTRACT#: 12345678 REAL PROPERTY APPRAISED VALUE: 123,456,789
ACRES: 1,234.56 NEIGHBORHOOD#: 1234 DEFERRED VALUE: 0
DESCRIPTION: Lt 5 Sec 3 DB 23 PG 123 EXEMPTION/EXCLUSION VALUE: 0
r
VALUE TO BE ASSESSED: 123,456,789
This notice is to inform you of the new appraised value of your property as of January 1, 2017.
In North Carolina, revaluations are required to be conducted at least once every eight years. The last revaluation in
Orange County was effective January 1, 2009. By law, properties are appraised at "fair market value", which is the
most probable price a property would bring in a competitive and open market. Property values for the revaluation
were determined by comparing recent sale prices of similar properties, what it would cost to replace your property,
the potential income or highest and best use of your property, and many other factors that may affect value.
If you believe the Orange County Tax Office has incorrect or incomplete information about your property or if you
disagree with this appraised value, you may want to consider filing an appeal. Be certain to include supporting
documentation detailing the physical characteristics of the property or provide evidence that your valuation is not in
line with recent sales of similar and nearby properties. The more documentation you provide with your appeal, the
faster and more effectively we will be able to work with you to resolve your concerns.
Appeal by Mail: Complete and return the enclosed informal appeal form with your supporting documentation to
the address at the top of this notice, Attention: Informal Appeal.
PLEASE SUBMIT APPEALS BY API,,,,. 30 BUT PREFERABLY WITHIN 30 DAYS OF THE DATE OF THIS NOTICE.
QUESTIONS? Call: 919-245-2100 E-mail: reval @orangecountync.gov
Attachment 3
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Orange County Tax Office Barcode
N7 Lel(
9 2017 Informal Appeal Form Abstract# Tax Yr Year For
OWNER 1: Owner 1
OWNER 2: Owner 2
PIN#: 1234567890.123.L123 ABSTRACT#: 1234567890 REAL PROPERTY APPRAISED VALUE: 123,456,789
ACRES: 1,234.56 NEIGHBORHOOD#: 1234 DEFERRED VALUE: 0
DESCRIPTION: Lt 5 Sec 3 DB 23 PG 123 EXEMPTION/EXCLUSION VALUE: 0
VALUE TO BE ASSESSED: 123,456,789
1. What is your relationship/affiliation with the owner or property?
❑ Owner ❑Attorney ❑ Property Mgr. ❑ Certified Public Acct ❑Tax Representative ❑ Other Representative
2. Review the property's characteristics on the Orange County website at
http://web.co.orange.nc.us/realestatedata/about.asp and complete the following:
• Are there any discrepancies? ❑Yes ❑ No ❑ I don't know
If yes, note them here:
• In your opinion, is the heated area*accurate? ❑Yes ❑ No ❑ I don't know
If no, enter opinion of square feet and source of opinion
*Because property tax assessments are performed with mass appraisal methods, our heated area (square feet) is calculated from outside
measurements that are rounded to the nearest one-foot and upper floor heated areas are calculated by story height factors. Therefore, our
heated area may have some level of variation with actual floor plan calculations, but the difference should not be significant.
3. In your opinion,what is the market value of this property as of January 1,2017? $
4. Upon what do you base your opinion of market value? Please use our 2017 Revaluation Sales Bank located here:
http://www.orangecou ntync.gov/departments/tax/sales_ban k_data_review.ph p
❑ Recent Appraisal ❑ Recent comparable Sale ❑ Recent Purchase ❑ Recent Income/Expense Data
❑ Incorrect Data ❑ Condition/Maintenance ❑ Recent Construction Cost
❑ Other, please explain:
5. Has the property been recently appraised? ❑Yes ❑ No
If yes, please submit a copy of the appraisal with your appeal and complete the following:
Appraised Value: Effective Date of the Appraisal:
Reason for Appraisal:
Has the property changed since the appraisal was completed? ❑Yes ❑ No
If yes, please provide a description of the changes:
Cost of Changes: Month/Year Changes Completed:
6. Has the property been listed for sale recently? ❑Yes ❑ No
If yes, complete the following: Listed Price: Date Listed:
7. Was the property recently purchased? ❑Yes ❑ No
If yes, complete the following: Purchase Price: Purchase Date:
Describe any special conditions pertaining to the sale:
PIN# 1234567890.123L123
7
Has the property changed since the sale? ❑ Yes ❑ No
If yes, please provide a description of the changes:
Cost of Changes: Month/Year Changes Completed:
8. Is this a residential property? ❑ Yes ❑ No
If yes, complete the following if known:
Construction Type: ❑ Stick-built Home (built on site) ❑ Modular Home ❑ Manufactured Home
Heated Area: #Baths: Full Half #Fireplaces: Central Air: ❑ Yes ❑ No
Basement? ❑ Yes ❑ No If yes, estimated square feet: Finished Unfinished
(Finished:Walls,floors and ceiling finished / Unfinished:Concrete floors, exposed walls and ceilings)
Walk-Up Attic? ❑ Yes ❑ No If yes, estimated square feet: Finished Unfinished
(Finished:Walls,floors and ceiling finished / Unfinished:Exposed rafters and sub-flooring)
9. Is this an income producing property? ❑ Yes ❑ No
If yes, please submit a copy of your income and expense data with your appeal.
10. If this lot/acreage is vacant, is there any reason it could not be improved? ❑ Yes ❑ No ❑ Not Vacant
If yes, please explain:
11. Please provide any additional information in support of your opinion of value: (Attach a separate sheet,if necessary)
12. Is the name and mailing address shown on the Notice of Revaluation letter correct? ❑ Yes ❑ No
If no, please provide current owner's name/mailing address:
13. Who should we contact for additional information or to discuss the value of the property:
Contact Name: Preferred Telephone#:
E-mail Address: Alternate Telephone#:
Preferred method of contact: (Circle one) Telephone / E-mail
AFFIRMATION: I hereby certify that the information and attached documentation contained herein is true and correct to the best of my
knowledge and the information I submit is subject to the North Carolina public records law(NCGS Chapter 132).
Signature of owner or authorized representative Date
Print Name:
MAIL COMPLETED FORM TO: Orange County Tax Office,Attention: Informal Appeal, PO Box 8181, Hillsborough NC 27278
EII.....IEASIE ATTACH ANY IRIE::::II.....IE::::VAINT IDOCUIMIE::::INTATEOIN THAT SUPPORTS YOUR AIPIPIEAII.....OR OPINION OF
QUESTIONS? Call: 919-245-2100 E-mail: reval @orangecountync.gov
**BE SURE TO KEEP A COPY OF ALL DOCUMENTS FOR YOUR RECORDS**
Results will be mailed approximately 60 days from our receipt of your appeal. If you are not satisfied with the results, you may initiate a formal
appeal with the Orange County Board of Equalization and Review. The results letter will provide information regarding this process.
Informal Appeal 2 of 2