HomeMy WebLinkAboutAgenda - 11-02-2017 - 8-c - Property Tax Releases Refunds 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: November 2, 2017
Action Agenda
Item No. 8-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 eight
taxpayers with a total of eight 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
$47,579.78 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-2017-071
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) NOVEMBER 2, 2017
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION
Bahnson 111, Henry T. 1059102 2017 28,000 (476.63) Assessed in error(illegal tax) Property not located in Orange County on January 1,2017
Chapel Hill Islamic Society 239595 2017 274,300 - (4,244.79) Incorrect value(clerical error) Exempt property billed in error
Chapel Hill Kehillah 251706 2017 2,520,700 50,400 (38,227.89) Incorrect value(clerical error) 'Exempt property billed in error
Compton, H.Vaughn 988900 2017 58,800 45,800 (119.43) Assessed in error(illegal tax) "Property was billed as 20.46 acres instead of actual 7.46 acres
Application for Veterans Exemption received timely,but supporting
Faucett-Josie,Jacqueline 1061578 2017 194,500 149,500 (588.46) Incorrect value(clerical error) documentation needed to approve application was received after bill created
Open Eye Cafe LLC 240224 2017 50,177 17,768 (527.91) Double billed(illegal tax) Double tax as real and personal
Planet Fitness Hillsborough LLC 1058794 2017 1,653,422 1,441,346 (3,091.43) Double billed(illegal tax) Double tax as real and personal
Quint,Stephen R. 206700 2017 259,500 226,700 (303.24) Incorrect value(clerical error) Billed on wrong value,property was under appeal
Total (47,579.78)
'Chapel Hill Kehillah qualifies for a religious exemption.The residual value shown is a portion of the property that is income producing and does not qualify for the exemption.
"Compton property value reflects rural property with close proximity to poultry houses. In addition,larger parcels are typically valued at a lower per acre price.
The spreadsheet represents the financial impact that approval of the requested release or refund would have on the principal amount of taxes.
Approval of the release or refund of the principal tax amount also constitutes approval of the release or
refund of all associated interest,penalties,fees,and costs appurtenant to the released or refunded principal tax amount.
September 14, 2017 thru October 11, 2017