HomeMy WebLinkAboutAgenda - 03-07-2017 - 6-i - Reappointment of Tax Administrator 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: March 7, 2017
Action Agenda
Item No. 6-i
SUBJECT: Reappointment of Tax Administrator
DEPARTMENT: County Manager
ATTACHMENT(S): INFORMATION CONTACT:
1) Memorandum from Tax Administrator Bonnie Hammersley, County Manager,
2) Tax Administrator's Resume 919-245-2306
3) Resolution John Roberts, County Attorney,
919-245-2318
PURPOSE: To approve a resolution reappointing Timothy Dwane Brinson as Orange County
Tax Administrator fora two-year term effective July 1, 2017.
BACKGROUND: Dwane Brinson was initially appointed to fill an unexpired portion of the Tax
Administrator's term ending June 30, 2013. At its March 19, 2013 meeting, the Board of County
Commissioners reappointed Dwane Brinson to a four-year term ending June 30, 2017.
Sections 105-294 and 105-349 of the North Carolina General Statutes provide that the Board of
County Commissioners shall appoint a county assessor and tax collector. The statutes do not
specify the length of term for tax collector, but do require the county assessor be appointed to a
term of either two or four years. Whenever a vacancy occurs in either office, the Board of
County Commissioners shall appoint a qualified person to serve as county tax assessor or tax
collector for the period of the unexpired term. The statutes also provide that the offices of
county assessor and tax collector are offices that may be held concurrently with another
appointive or elective office.
It is recommended that Mr. Brinson be appointed to a two-year term at this time to stagger and
avert future overlap of the Tax Administrator's appointment and the County's 4-year Revaluation
schedule. This two-year term is proposed with the understanding that a potential four year
appointment term will be considered during the early part of 2019 when the
appointment/Revaluation overlap is no longer a consideration.
FINANCIAL IMPACT: Funds are budgeted in the Tax Administration Department's operating
budget to provide salary and benefits for the Tax Administrator position.
SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice Goal impact associated
with this item.
RECOMMENDATION(S): The Manager recommends the Board approve and authorize the
Chair to sign the attached resolution reappointing Dwane Brinson as Orange County Tax
Assessor and Orange County Tax Collector, under the working title of Orange County Tax
Administrator, fora two-year term effective July 1, 2017.
Attachment 1
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ORANGE COUNTY TAX ADMINISTRATION
228 S CHURTON STREET, SUITE 200,PO BOX 8181
HILLSBOROUGH,NORTH CAROLINA 27278
Telephone(919)245-2725 Fax(919)644-3332
T. Dwane Brinson, Director
Memorandum
To: Orange County Board of Commissioners
Cc: Bonnie Hammersley, County Manager
Travis Myren, Deputy County Manager
John Roberts, County Attorney
From: Dwane Brinson, Tax Administrator
Date: March 7, 2017
Re: Reappointment to a New Term
At its June 19, 2012 regular meeting, the Orange County Board of Commissioners (BOCC)
formally appointed me as Tax Administrator. The action called for me to replace the former Tax
Administrator, Mr. Jenkins Crayton, and fulfill the remainder of his unexpired term. Mr.
Crayton's term was set to expire June 30, 2013. At its March 19, 2013 regular meeting, the
BOCC reappointed me to a four-year term ending June 30, 2017. This memorandum is an effort
to seek reappointment to a four-year term.
Since my start date of August 6, 2012, we have worked tirelessly to improve our operations in
the tax office and better our services for the public. Our performance and customer service also
have led to many new projects in collaboration with other municipalities and county
departments. Examples include:
• Transfer of GIS staff and county addressing to the tax office in 2013;
• Billing and collecting of new special assessment fees for the Town of Hillsborough;
• Billing and collecting of new stormwater fees for the Town of Hillsborough;
• Collaboration with Orange County Finance for the billing and collecting of payments due
from loan program participants;
• Recently began billing and collecting property taxes for the City of Mebane
Since fiscal year ending 2013, we have been able to consistently improve overall collection of
property taxes, and the trend continues this fiscal year as the latest reports shows we are tracking
.04% ahead of last year. This was made possible, in part, due to internal improvements and staff
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dedication. While the collection rate has improved each year, we still were able to offer payment
plans and other creative payment assistance programs when needed.
.......................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Collection Rate
99.18%
99.20
99.10% 99.08%
99.00
98.90% ,.
98.80%
98.78%
ioir sir
Collection Rate
9'8.70°
98.60°/
98.50%
98.4U%
9'8.40°
FY 2013 FY 2014 FY 2015 FY 2016
In addition, we recently completed a very in-depth update of properties for our 2017 countywide
revaluation. Our community outreach efforts on this project led to the tax office receiving the
2016 Joseph E. Hunt Distinguished Assessment Jurisdiction Award. Many members of our
Orange County community were able to learn about the 2017 revaluation through our numerous
community presentations, website, learn and share videos and our interactive quiz. The end
result of the revaluation shows success. All metrics exceed industry standards, and I'm glad we
were able to complete this revaluation successfully for the community.
Lastly, my family and I have lived in Orange County since November 2012 and will continue to
live in Orange County. Our lives are invested here, and we thoroughly enjoy the Orange County
community, its offerings and activities.
In closing, I respectfully seek another four-year term to serve as the Orange County Tax
Administrator. We have made, are making and will continue to make great strides in our
operations and customer service. I look forward to a continued positive relationship with
residents, staff, and county leadership.
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Timothy "Dwane" Brinson Attachment 2
EXPERIENCE Tax Administrator,Orange County
Hillsborough, NC August 2012—Present
• Provide assessments for a $25B tax base ($16.5B taxable)
• Develop and administer department's annual expenditure and revenue budgets
• Lead, mentor and professionally develop a staff of 41FTE across four divisions of
Assessment, Collections, Land Records/GIS and Administration
• Analyze, interpret and explain real estate laws through memorandums, community
presentations and media interviews
• Serve as Expert Witness during Property Tax Commission appeals
• Lead countywide revaluation
Adjunct Professor, University of Phoenix (campuses phased out)
Raleigh, NC March 2012—August 2013
• Taught finance to students, incorporating innovative technology
• Created activities and case studies to help engage students
• Explained and compared different investment vehicles and their implications
• Participated in faculty development opportunities
Tax Administrator, Lee County
Sanford, NC November 2007—July 2012
• Provided assessments for a $5B tax base, and educated the public about taxation
• Led countywide revaluation, developed Citizen Revaluation Officer program for public
education and community involvement in the project
• Led and professionally developed staff of 16FTE
• Served as Expert Witness during Property Tax Commission appeals
• Chaired Public Relations Committee, leading countywide communication initiatives
Commercial Real Estate Appraiser, Pitt County
Greenville, NC August 2005—October 2007
• Inspected, evaluated and appraised commercial and industrial real estate
• Assisted in preparation of Schedule of Values
• Applied zoning classifications and building codes to appraisal theory
• Utilized discounted cash flow analysis and capitalization in valuing properties
Residential Real Estate Appraiser, Onslow County
Jacksonville, NC March 2001—August 2005
• Appraised residential and commercial properties
• Gathered data and utilized statistical software to corroborate assessments
• Participated in valuation appeal proceedings
• Served as appraisal staff team member during countywide revaluation
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EDUCATION The University of North Carolina,School of Government
Chapel Hill, NC Master of Public Administration
Graduation date: May 2011
Campbell University,Lundy-Fetterman School of Business
Buies Creek, NC Master of Business Administration in Finance
Graduation date: December 2007
Mount Olive College,Tillman School of Business
Mount Olive, NC Bachelor of Science in Management& Organizational Development
Graduation date: December 2006
RESEARCH "County Revaluations in North Carolina:The Normal, the Boom, and the Bust" —This study
examines how economic conditions affect the shift in tax burden for one North Carolina
county. It focuses on a revaluation conducted as of January 1, 2010,which is supported by
sales from 2008 and 2009. Specifically, it pulls data from Onslow County, North Carolina, for
each of the last four revaluations and groups parcels into 21 different census tracts.
Demographic variables of racial composition and median household income for each census
tract is pulled into the equation and juxtaposed with changes after each revaluation.
Research was presented at the International Conference on Assessment Administration in
Phoenix, AZ and the NC Association of Assessing Officers' conference.
http://www.mpa.unc.edu/sites/www.mpa.unc.edu/files/DwaneBrinson.pdf
"Street Condition Ratings:Their Use among North Carolina Cities,"with David
Ammons, Public Management Bulletin, No. 5. Chapel Hill, NC: University of North Carolina,
School of Government,January 2011.This bulletin examines the prevalence of street
condition ratings among municipalities in North Carolina, the frequency of condition
assessments, the tendency to perform ratings in-house or by contract, and the uses for
ratings. It also examines the practice of some cities to report summary statistics among their
street maintenance performance measures and considers the validity of comparisons across
cities.
http://shoppi ng.netsuite.com/s.nl/c.433425/it.l/id.467/.f?sc=7&category=61
Capital Improvement Program National Research (2010). Served as a consultant,with
classmates,to Mecklenburg County, NC. Researched national best practices, interviewed
national jurisdictions and analyzed Mecklenburg County's current CIP.The end product was
a formal report and presentation on national best practices with recommendations specific
to Mecklenburg County. As rated by the client, this product was exceptional and immensely
helpful in revamping the County's CIP.
Automated Valuation Models vs the Fee Appraisal (2006). Research comparing value yielded
via multiple regression analysis and value yielded via fee appraisal. Study objectively
considered mass appraisal methodology and its accuracy when the same properties were
also appraised under the traditional, fee-appraisal methodology.
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HONORS Expert panel member 2011, 2012, 2013, 2015, 2016 for the UNC School of Government
course-Managing Tax& Finance Offices
Presenter, 2012 International Association of Assessing Officers Conference, Phoenix, AZ
Co-winner, International Association of Assessing Officers Virginia Cup, November 2011
2011 &2010 Joseph E. Hunt Distinguished Jurisdiction Award
Presenter, NC Department of Revenue's Advanced Real Property Seminars 2009, 2010, 2011
North Carolina's CAE Professional Designation Advisor, 2010-current
Certified Assessment Evaluator(CAE) professional designation, 2010
Accredited Member- International Association of Assessing Officers
2010"Top 40 Under 40" Leadership Award-Triangle Business Journal
2008 Presidential Award—NC Association of Assessing Officers
PROFESSIONAL Committee Member-2014, 2015, 2016 Legislative Committee, NCAAO
ACTIVITIES Chair- 2012-2013 Scholarship Committee, IAAO
Committee Member- 2012-2013 Professional Designations Subcommittee, IAAO
Chair- 2010, 2011, 2012 Public Affairs, NCAAO & NCTCA
Member- UNC Alumni Association, UNC MPA Alumni Association
Founder/Editor-Statewide property tax valuation newsletter, The Tax Times
2010 -2011 President- Eastern Piedmont Tax Association
Licensed North Carolina Real Estate Broker, 2000-current
OUTREACH While Tax Administrator in Lee County,we researched available live chat communication
modules to incorporate into our business model. Once discovering a possible module, we
discussed the opportunity as a tax office management team. Next, we took the product to
our Information Technologies Department to install and test. Once going live with the
offering, it became instantly popular with the public. The office won an award for producing
this communication medium, and we became the first tax office in the state to offer this as a
communication option. Now, we also have incorporated live chat with the public in Orange
County, and it too has become a popular method of communication.
The Orange County Tax Office released a Property Tax Assistance Evaluator online tool to
help educate taxpayers about available property tax relief programs. This was originally
built years before its release in Microsoft Excel using Visual Basic programming, but it was
not as user-friendly as desired. Once arriving in Orange, a team was pulled together to
improve the tool. Information Technologies was then consulted to build it into a web-based
version thereby allowing anyone access. Taxpayers are now able to interact with the
Evaluator and determine if they meet the requirements of the State's most popular
property tax relief programs. It can be accessed here:
www.orangecountync.gov/departments/tax/property-tax assistance evaluator.php
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RES-2017-017 Attachment 3
ORANGE COUNTY BOARD OF COMMISSIONERS
A RESOLUTION APPOINTING DWANE BRINSON TAX ASSESSOR AND TAX
COLLECTOR TO BE SERVED AS ORANGE COUNTY TAX ADMINISTRATOR
WHEREAS, the Orange County Tax Administrator serves in the statutory roles of both
the Orange County Tax Assessor and the Orange County Tax Collector; and
WHEREAS, on June 19, 2012 Dwane Brinson was appointed Orange County Tax
Administrator to fill the unexpired term of the prior Tax Administrator ending on
June 30, 2013; and
WHEREAS, on March 19, 2013 Dwane Brinson was reappointed to a four year term;
and
WHEREAS, pursuant to North Carolina General Statute Chapters 105-294 and 105-349
the Board of County Commissioners may re-appoint Dwane Brinson for a term of
not less than two nor more than four years.
NOW, THEREFORE, BE IT RESOLVED THAT: The terms and conditions of the initial
resolution appointing Dwane Brinson, dated June 19, 2012, together with the
terms and conditions of the March 19, 2013 reappointment resolution are
continued in full effect. Any conflict between the terms and conditions of the
June 19, 2012 resolution and/or the terms and conditions of the March 19, 2013
resolution and the terms and conditions of this Resolution shall be resolved with
priority given to the terms of this Resolution. Should the removal provisions of
Chapter 105 be exercised against Mr. Brinson and he be separated from his
appointed position by the Board of Commissioners he shall receive a separation
allowance which shall consist of a lump sum payment equal to three months'
salary, plus the monetary value of all annual leave accrued but not taken while in
service to Orange County in addition to continued health, dental, and vision
insurance coverage for a period of three months from the date of separation
except he shall not accrue annual or sick leave after the date of separation.
BE IT FURTHER RESOLVED THAT: The Orange County Board of Commissioners, as
provided for under Chapter 105-294 and Chapter 105-349 of the North Carolina
General Statutes, does hereby appoint Dwane Brinson as Orange County Tax
Assessor and Orange County Tax Collector for a term of two (2) years ending
June 30, 2019.
Adopted by the Board of County Commissioners this day of March 2017.
By: Attest:
Mark Dorosin, Chair Donna Baker, Clerk to the Board
Board of Commissioners